034-Cass/Cass County
034-903/Hughes Springs ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
76,526,660 |
0.9452 |
80,963,457 |
76,526,660 |
| B - MULTIFAMILY |
4,968,309 |
N/A |
4,968,309 |
4,968,309 |
| C1 - VACANT LOTS |
2,596,520 |
N/A |
2,596,520 |
2,596,520 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
7,464,160 |
1.1613 |
6,427,161 |
7,464,160 |
| D2 - FARM & RANCH IMP |
8,152,340 |
N/A |
8,152,340 |
8,152,340 |
| E - NON-AG LAND AND IMPROVEMENTS |
152,323,805 |
0.8922 |
170,728,318 |
152,323,805 |
| F1 - COMMERCIAL REAL |
24,155,317 |
0.8592 |
28,113,730 |
24,155,317 |
| F2 - INDUSTRIAL REAL |
5,366,140 |
N/A |
5,366,140 |
5,366,140 |
| G - ALL MINERALS |
487,757 |
N/A |
487,757 |
487,757 |
| J - ALL UTILITIES |
16,631,460 |
0.9517 |
17,475,528 |
16,631,460 |
| L1 - COMMERCIAL PERSONAL |
7,507,918 |
N/A |
7,507,918 |
7,507,918 |
| L2 - INDUSTRIAL PERSONAL |
16,146,870 |
N/A |
16,146,870 |
16,146,870 |
| M1 - MOBILE HOMES |
6,697,670 |
N/A |
6,697,670 |
6,697,670 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
678,100 |
N/A |
678,100 |
678,100 |
| Subtotal |
329,703,026 |
0 |
356,309,818 |
329,703,026 |
| Less Total Deductions |
119,757,714 |
0 |
124,016,538 |
119,757,714 |
| Total Taxable Value |
209,945,312 |
0 |
232,293,280 |
209,945,312 |
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 |
256,684,822 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
209,945,312 |
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 |
256,684,822 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
209,945,312 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
273,244,822 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
284,284,822 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
217,787,467 |
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 |
256,684,822 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
209,945,312 |
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 |
256,684,822 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
209,945,312 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
273,244,822 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
284,284,822 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
217,787,467 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
46,739,510 |
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 |
16,560,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
11,040,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD
172-Morris/Morris County
034-903/Hughes Springs ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
2,678,280 |
N/A |
2,678,280 |
2,678,280 |
| B - MULTIFAMILY |
546,500 |
N/A |
546,500 |
546,500 |
| C1 - VACANT LOTS |
135,820 |
N/A |
135,820 |
135,820 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
551,940 |
N/A |
551,940 |
551,940 |
| D2 - FARM & RANCH IMP |
0 |
N/A |
0 |
0 |
| E - NON-AG LAND AND IMPROVEMENTS |
8,483,630 |
N/A |
8,483,630 |
8,483,630 |
| F1 - COMMERCIAL REAL |
154,250 |
N/A |
154,250 |
154,250 |
| F2 - INDUSTRIAL REAL |
8,156,760 |
N/A |
8,156,760 |
8,156,760 |
| G - ALL MINERALS |
12,761,960 |
N/A |
12,761,960 |
12,761,960 |
| J - ALL UTILITIES |
4,252,560 |
N/A |
4,252,560 |
4,252,560 |
| L1 - COMMERCIAL PERSONAL |
25,810 |
N/A |
25,810 |
25,810 |
| L2 - INDUSTRIAL PERSONAL |
21,264,020 |
N/A |
21,264,020 |
21,264,020 |
| M1 - MOBILE HOMES |
3,980 |
N/A |
3,980 |
3,980 |
| 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 |
59,015,510 |
0 |
59,015,510 |
59,015,510 |
| Less Total Deductions |
2,244,990 |
0 |
2,244,990 |
2,244,990 |
| Total Taxable Value |
56,770,520 |
0 |
56,770,520 |
56,770,520 |
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 |
57,558,060 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
56,770,520 |
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 |
57,558,060 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
56,770,520 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
57,993,060 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
58,283,060 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
56,770,520 |
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 |
57,558,060 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
56,770,520 |
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 |
57,558,060 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
56,770,520 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
57,993,060 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
58,283,060 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
56,770,520 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
787,540 |
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 |
435,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
290,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED
034-903-02/Hughes Springs ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
79,204,940 |
0.9470 |
83,641,737 |
79,204,940 |
| B - MULTIFAMILY |
5,514,809 |
N/A |
5,514,809 |
5,514,809 |
| C1 - VACANT LOTS |
2,732,340 |
N/A |
2,732,340 |
2,732,340 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
8,016,100 |
1.1486 |
6,979,101 |
8,016,100 |
| D2 - FARM & RANCH IMP |
8,152,340 |
N/A |
8,152,340 |
8,152,340 |
| E - NON-AG LAND AND IMPROVEMENTS |
160,807,435 |
0.8973 |
179,211,948 |
160,807,435 |
| F1 - COMMERCIAL REAL |
24,309,567 |
0.8600 |
28,267,980 |
24,309,567 |
| F2 - INDUSTRIAL REAL |
13,522,900 |
N/A |
13,522,900 |
13,522,900 |
| G - ALL MINERALS |
13,249,717 |
N/A |
13,249,717 |
13,249,717 |
| J - ALL UTILITIES |
20,884,020 |
0.9612 |
21,728,088 |
20,884,020 |
| L1 - COMMERCIAL PERSONAL |
7,533,728 |
N/A |
7,533,728 |
7,533,728 |
| L2 - INDUSTRIAL PERSONAL |
37,410,890 |
N/A |
37,410,890 |
37,410,890 |
| M1 - MOBILE HOMES |
6,701,650 |
N/A |
6,701,650 |
6,701,650 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
678,100 |
N/A |
678,100 |
678,100 |
| Subtotal |
388,718,536 |
|
415,325,328 |
388,718,536 |
| Less Total Deductions |
122,002,704 |
|
126,261,528 |
122,002,704 |
| Total Taxable Value |
266,715,832 |
|
289,063,800 |
266,715,832 |
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 |
314,242,882 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
266,715,832 |
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 |
314,242,882 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
266,715,832 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
331,237,882 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
342,567,882 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
274,557,987 |
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 |
314,242,882 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
266,715,832 |
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 |
314,242,882 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
266,715,832 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
331,237,882 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
342,567,882 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
274,557,987 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
47,527,050 |
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 |
16,995,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
11,330,000 |
Loss to Second Previous Homestead Increase |
