taxes Property Tax Assistance

2023 ISD Summary Worksheet

168-Mitchell/Mitchell County

168-903/Westbrook ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 42,113,324 0.9169 45,930,117 42,113,324
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 901,494 N/A 901,494 901,494
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,366,758 1.0651 10,672,488 11,366,758
D2 - FARM & RANCH IMP 1,508,123 N/A 1,508,123 1,508,123
E - NON-AG LAND AND IMPROVEMENTS 30,079,360 0.9113 33,007,089 30,079,360
F1 - COMMERCIAL REAL 3,427,369 N/A 3,427,369 3,427,369
F2 - INDUSTRIAL REAL 620,360 N/A 620,360 620,360
G - ALL MINERALS 174,245,658 0.9972 174,734,916 174,245,658
J - ALL UTILITIES 143,235,482 1.0625 134,809,865 143,235,482
L1 - COMMERCIAL PERSONAL 1,804,475 N/A 1,804,475 1,804,475
L2 - INDUSTRIAL PERSONAL 13,744,440 N/A 13,744,440 13,744,440
M1 - MOBILE HOMES 625,871 N/A 625,871 625,871
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 423,672,714 0 421,786,607 423,672,714
Less Total Deductions 31,617,468 0 32,888,358 31,617,468
Total Taxable Value 392,055,246 0 388,898,249 392,055,246

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 401,627,827 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 392,055,246 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 401,627,827 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 392,055,246 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 405,542,827 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 408,152,827 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 393,663,986 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 401,627,827 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 392,055,246 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 401,627,827 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 392,055,246 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 405,542,827 T13 plus the loss to the chapter 313 agreement
T16 408,152,827 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 393,663,986 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,572,581 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,610,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

168-903-02/Westbrook ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 42,113,324 0.9169 45,930,117 42,113,324
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 901,494 N/A 901,494 901,494
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,366,758 1.0651 10,672,488 11,366,758
D2 - FARM & RANCH IMP 1,508,123 N/A 1,508,123 1,508,123
E - NON-AG LAND AND IMPROVEMENTS 30,079,360 0.9113 33,007,089 30,079,360
F1 - COMMERCIAL REAL 3,427,369 N/A 3,427,369 3,427,369
F2 - INDUSTRIAL REAL 620,360 N/A 620,360 620,360
G - ALL MINERALS 174,245,658 0.9972 174,734,916 174,245,658
J - ALL UTILITIES 143,235,482 1.0625 134,809,865 143,235,482
L1 - COMMERCIAL PERSONAL 1,804,475 N/A 1,804,475 1,804,475
L2 - INDUSTRIAL PERSONAL 13,744,440 N/A 13,744,440 13,744,440
M1 - MOBILE HOMES 625,871 N/A 625,871 625,871
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 423,672,714 421,786,607 423,672,714
Less Total Deductions 31,617,468 32,888,358 31,617,468
Total Taxable Value 392,055,246 388,898,249 392,055,246

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 401,627,827 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 392,055,246 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 401,627,827 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 392,055,246 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 405,542,827 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 408,152,827 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 393,663,986 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 401,627,827 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 392,055,246 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 401,627,827 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 392,055,246 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 405,542,827 T13 plus the loss to the chapter 313 agreement
T16 408,152,827 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 393,663,986 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,572,581 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,610,000 Loss to Second Previous Homestead Increase