taxes Property Tax Assistance

2023 ISD Summary Worksheet

172-Morris/Morris County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 243,772,200 0.9767 249,587,591 243,772,200
B - MULTIFAMILY 2,870,140 N/A 2,870,140 2,870,140
C1 - VACANT LOTS 8,636,200 N/A 8,636,200 8,636,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,451,470 1.2219 6,098,509 7,451,470
D2 - FARM & RANCH IMP 7,863,300 N/A 7,863,300 7,863,300
E - NON-AG LAND AND IMPROVEMENTS 146,367,910 1.0001 146,353,275 146,367,910
F1 - COMMERCIAL REAL 44,529,130 0.9375 47,497,739 44,529,130
F2 - INDUSTRIAL REAL 40,503,130 N/A 40,503,130 40,503,130
G - ALL MINERALS 8,404,310 N/A 8,404,310 8,404,310
J - ALL UTILITIES 33,275,700 0.9518 34,960,811 33,275,700
L1 - COMMERCIAL PERSONAL 13,823,030 N/A 13,823,030 13,823,030
L2 - INDUSTRIAL PERSONAL 87,360,610 N/A 87,360,610 87,360,610
M1 - MOBILE HOMES 7,930,710 N/A 7,930,710 7,930,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 478,750 N/A 478,750 478,750
Subtotal 653,266,590 0 662,368,105 653,266,590
Less Total Deductions 209,318,717 0 211,517,152 209,318,717
Total Taxable Value 443,947,873 0 450,850,953 443,947,873

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 520,845,381 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 443,947,873 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 520,845,381 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 443,947,873 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 551,565,381 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 572,045,381 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 454,975,490 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 520,845,381 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 443,947,873 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 520,845,381 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 443,947,873 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 551,565,381 T13 plus the loss to the chapter 313 agreement
T16 572,045,381 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 454,975,490 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,897,508 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 30,720,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,480,000 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

225-Titus/Titus County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,015,905 N/A 4,015,905 4,015,905
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 560,718 N/A 560,718 560,718
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 422,000 0.9917 425,519 422,000
D2 - FARM & RANCH IMP 171,230 N/A 171,230 171,230
E - NON-AG LAND AND IMPROVEMENTS 13,442,007 1.1129 12,078,360 13,442,007
F1 - COMMERCIAL REAL 969,501 N/A 969,501 969,501
F2 - INDUSTRIAL REAL 273,087,450 N/A 273,087,450 273,087,450
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 113,113,121 0.9941 113,784,449 113,113,121
L1 - COMMERCIAL PERSONAL 17,433 N/A 17,433 17,433
L2 - INDUSTRIAL PERSONAL 44,190 N/A 44,190 44,190
M1 - MOBILE HOMES 1,450,764 N/A 1,450,764 1,450,764
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 407,294,319 0 406,605,519 407,294,319
Less Total Deductions 76,491,655 0 76,491,655 76,491,655
Total Taxable Value 330,802,664 0 330,113,864 330,802,664

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 332,909,925 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 330,802,664 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 332,909,925 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 330,802,664 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 333,944,925 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 334,634,925 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 330,802,664 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 332,909,925 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 330,802,664 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 332,909,925 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 330,802,664 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 333,944,925 T13 plus the loss to the chapter 313 agreement
T16 334,634,925 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 330,802,664 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,107,261 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 1,035,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 690,000 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

172-902-02/Daingerfield-Lone Star ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 247,788,105 0.9771 253,603,496 247,788,105
B - MULTIFAMILY 2,870,140 N/A 2,870,140 2,870,140
C1 - VACANT LOTS 9,196,918 N/A 9,196,918 9,196,918
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,873,470 1.2068 6,524,028 7,873,470
D2 - FARM & RANCH IMP 8,034,530 N/A 8,034,530 8,034,530
E - NON-AG LAND AND IMPROVEMENTS 159,809,917 1.0087 158,431,635 159,809,917
F1 - COMMERCIAL REAL 45,498,631 0.9388 48,467,240 45,498,631
F2 - INDUSTRIAL REAL 313,590,580 N/A 313,590,580 313,590,580
G - ALL MINERALS 8,404,310 N/A 8,404,310 8,404,310
J - ALL UTILITIES 146,388,821 0.9842 148,745,260 146,388,821
L1 - COMMERCIAL PERSONAL 13,840,463 N/A 13,840,463 13,840,463
L2 - INDUSTRIAL PERSONAL 87,404,800 N/A 87,404,800 87,404,800
M1 - MOBILE HOMES 9,381,474 N/A 9,381,474 9,381,474
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 478,750 N/A 478,750 478,750
Subtotal 1,060,560,909 1,068,973,624 1,060,560,909
Less Total Deductions 285,810,372 288,008,807 285,810,372
Total Taxable Value 774,750,537 780,964,817 774,750,537

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 853,755,306 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 774,750,537 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 853,755,306 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 774,750,537 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 885,510,306 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 906,680,306 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 785,778,154 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 853,755,306 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 774,750,537 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 853,755,306 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 774,750,537 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 885,510,306 T13 plus the loss to the chapter 313 agreement
T16 906,680,306 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 785,778,154 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 79,004,769 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 31,755,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 21,170,000 Loss to Second Previous Homestead Increase