183-Panola/Panola County
210-902/Joaquin ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
3,104,300 |
N/A |
3,104,300 |
3,104,300 |
| B - MULTIFAMILY |
0 |
N/A |
0 |
0 |
| C1 - VACANT LOTS |
1,074,950 |
N/A |
1,074,950 |
1,074,950 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
546,651 |
N/A |
546,651 |
546,651 |
| D2 - FARM & RANCH IMP |
387,820 |
N/A |
387,820 |
387,820 |
| E - NON-AG LAND AND IMPROVEMENTS |
1,822,310 |
N/A |
1,822,310 |
1,822,310 |
| F1 - COMMERCIAL REAL |
0 |
N/A |
0 |
0 |
| F2 - INDUSTRIAL REAL |
0 |
N/A |
0 |
0 |
| G - ALL MINERALS |
25,856,170 |
N/A |
25,856,170 |
25,856,170 |
| J - ALL UTILITIES |
5,680,640 |
N/A |
5,680,640 |
5,680,640 |
| L1 - COMMERCIAL PERSONAL |
23,960 |
N/A |
23,960 |
23,960 |
| L2 - INDUSTRIAL PERSONAL |
0 |
N/A |
0 |
0 |
| M1 - MOBILE HOMES |
528,160 |
N/A |
528,160 |
528,160 |
| 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 |
39,024,961 |
0 |
39,024,961 |
39,024,961 |
| Less Total Deductions |
3,191,635 |
0 |
3,191,635 |
3,191,635 |
| Total Taxable Value |
35,833,326 |
0 |
35,833,326 |
35,833,326 |
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 |
36,848,106 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
35,833,326 |
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 |
36,623,661 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
35,608,881 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
37,583,106 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
38,073,106 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
35,903,311 |
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 |
36,848,106 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
35,833,326 |
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 |
36,623,661 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
35,608,881 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
37,583,106 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
38,073,106 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
35,903,311 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
1,014,780 |
Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD |
224,445 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
735,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
490,000 |
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
210-Shelby/Shelby County
210-902/Joaquin ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
73,053,812 |
0.8109 |
90,089,792 |
90,089,792 |
| B - MULTIFAMILY |
299,190 |
N/A |
299,190 |
299,190 |
| C1 - VACANT LOTS |
3,394,653 |
N/A |
3,394,653 |
3,394,653 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
7,036,208 |
1.4429 |
4,876,502 |
4,876,502 |
| D2 - FARM & RANCH IMP |
4,463,848 |
N/A |
4,463,848 |
4,463,848 |
| E - NON-AG LAND AND IMPROVEMENTS |
69,884,482 |
0.8434 |
82,860,424 |
82,860,424 |
| F1 - COMMERCIAL REAL |
15,478,172 |
0.9803 |
15,789,220 |
15,789,220 |
| F2 - INDUSTRIAL REAL |
224,210 |
N/A |
224,210 |
224,210 |
| G - ALL MINERALS |
98,542,630 |
1.0021 |
98,336,124 |
98,336,124 |
| J - ALL UTILITIES |
92,971,080 |
0.9539 |
97,464,179 |
97,464,179 |
| L1 - COMMERCIAL PERSONAL |
8,182,700 |
N/A |
8,182,700 |
8,182,700 |
| L2 - INDUSTRIAL PERSONAL |
18,369,810 |
N/A |
18,369,810 |
18,369,810 |
| M1 - MOBILE HOMES |
9,184,170 |
N/A |
9,184,170 |
9,184,170 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
16,930 |
N/A |
16,930 |
16,930 |
| Subtotal |
401,101,895 |
0 |
433,551,752 |
433,551,752 |
| Less Total Deductions |
108,460,446 |
0 |
119,491,558 |
119,491,558 |
| Total Taxable Value |
292,641,449 |
0 |
314,060,194 |
314,060,194 |
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 |
339,135,635 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
314,060,194 |
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 |
332,721,257 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
307,645,816 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
354,450,635 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
364,660,635 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
315,241,068 |
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 |
339,135,635 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
314,060,194 |
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 |
332,721,257 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
307,645,816 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
354,450,635 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
364,660,635 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
315,241,068 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
25,075,441 |
Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD |
6,414,378 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
15,315,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
10,210,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE
210-902-02/Joaquin ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
76,158,112 |
0.8172 |
93,194,092 |
93,194,092 |
| B - MULTIFAMILY |
299,190 |
N/A |
299,190 |
299,190 |
| C1 - VACANT LOTS |
4,469,603 |
N/A |
4,469,603 |
4,469,603 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
7,582,859 |
1.3982 |
5,423,153 |
5,423,153 |
| D2 - FARM & RANCH IMP |
4,851,668 |
N/A |
4,851,668 |
4,851,668 |
| E - NON-AG LAND AND IMPROVEMENTS |
71,706,792 |
0.8468 |
84,682,734 |
84,682,734 |
| F1 - COMMERCIAL REAL |
15,478,172 |
0.9803 |
15,789,220 |
15,789,220 |
| F2 - INDUSTRIAL REAL |
224,210 |
N/A |
224,210 |
224,210 |
| G - ALL MINERALS |
124,398,800 |
1.0017 |
124,192,294 |
124,192,294 |
| J - ALL UTILITIES |
98,651,720 |
0.9564 |
103,144,819 |
103,144,819 |
| L1 - COMMERCIAL PERSONAL |
8,206,660 |
N/A |
8,206,660 |
8,206,660 |
| L2 - INDUSTRIAL PERSONAL |
18,369,810 |
N/A |
18,369,810 |
18,369,810 |
| M1 - MOBILE HOMES |
9,712,330 |
N/A |
9,712,330 |
9,712,330 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
16,930 |
N/A |
16,930 |
16,930 |
| Subtotal |
440,126,856 |
|
472,576,713 |
472,576,713 |
| Less Total Deductions |
111,652,081 |
|
122,683,193 |
122,683,193 |
| Total Taxable Value |
328,474,775 |
|
349,893,520 |
349,893,520 |
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 |
375,983,741 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
349,893,520 |
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 |
369,344,918 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
343,254,697 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
392,033,741 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
402,733,741 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
351,144,379 |
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 |
375,983,741 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
349,893,520 |
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 |
369,344,918 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
343,254,697 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
392,033,741 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
402,733,741 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
351,144,379 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
26,090,221 |
Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD |
6,638,823 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
16,050,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
10,700,000 |
Loss to Second Previous Homestead Increase |
