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2023 ISD Summary Worksheet
187-Polk/Polk County
187-901/Big Sandy ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 75,763,350 | 0.9531 | 79,491,501 | 75,763,350 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 12,045,303 | N/A | 12,045,303 | 12,045,303 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 19,274,053 | 1.0859 | 17,749,984 | 19,274,053 |
| D2 - FARM & RANCH IMP | 1,212,615 | N/A | 1,212,615 | 1,212,615 |
| E - NON-AG LAND AND IMPROVEMENTS | 70,653,864 | 1.1952 | 59,114,679 | 70,653,864 |
| F1 - COMMERCIAL REAL | 1,369,511 | N/A | 1,369,511 | 1,369,511 |
| F2 - INDUSTRIAL REAL | 0 | N/A | 0 | 0 |
| G - ALL MINERALS | 62,617,097 | 0.9975 | 62,774,032 | 62,617,097 |
| J - ALL UTILITIES | 28,789,406 | 0.9087 | 31,681,970 | 28,789,406 |
| L1 - COMMERCIAL PERSONAL | 353,255 | N/A | 353,255 | 353,255 |
| L2 - INDUSTRIAL PERSONAL | 4,199,220 | N/A | 4,199,220 | 4,199,220 |
| M1 - MOBILE HOMES | 16,087,989 | N/A | 16,087,989 | 16,087,989 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 919,728 | N/A | 919,728 | 919,728 |
| Subtotal | 293,285,391 | 0 | 286,999,787 | 293,285,391 |
| Less Total Deductions | 71,013,529 | 0 | 73,438,878 | 71,013,529 |
| Total Taxable Value | 222,271,862 | 0 | 213,560,909 | 222,271,862 |
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 | 243,142,666 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 222,271,862 | 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 | 237,701,258 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 216,830,454 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 251,827,666 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 257,617,666 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 224,314,262 | 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 | 243,142,666 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 222,271,862 | 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 | 237,701,258 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 216,830,454 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 251,827,666 | T13 plus the loss to the chapter 313 agreement |
| T16 | 257,617,666 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 224,314,262 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 20,870,804 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 5,441,408 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 8,685,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 5,790,000 | 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
187-901-02/Big Sandy ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 75,763,350 | 0.9531 | 79,491,501 | 75,763,350 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 12,045,303 | N/A | 12,045,303 | 12,045,303 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 19,274,053 | 1.0859 | 17,749,984 | 19,274,053 |
| D2 - FARM & RANCH IMP | 1,212,615 | N/A | 1,212,615 | 1,212,615 |
| E - NON-AG LAND AND IMPROVEMENTS | 70,653,864 | 1.1952 | 59,114,679 | 70,653,864 |
| F1 - COMMERCIAL REAL | 1,369,511 | N/A | 1,369,511 | 1,369,511 |
| F2 - INDUSTRIAL REAL | 0 | N/A | 0 | 0 |
| G - ALL MINERALS | 62,617,097 | 0.9975 | 62,774,032 | 62,617,097 |
| J - ALL UTILITIES | 28,789,406 | 0.9087 | 31,681,970 | 28,789,406 |
| L1 - COMMERCIAL PERSONAL | 353,255 | N/A | 353,255 | 353,255 |
| L2 - INDUSTRIAL PERSONAL | 4,199,220 | N/A | 4,199,220 | 4,199,220 |
| M1 - MOBILE HOMES | 16,087,989 | N/A | 16,087,989 | 16,087,989 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 919,728 | N/A | 919,728 | 919,728 |
| Subtotal | 293,285,391 | 286,999,787 | 293,285,391 | |
| Less Total Deductions | 71,013,529 | 73,438,878 | 71,013,529 | |
| Total Taxable Value | 222,271,862 | 213,560,909 | 222,271,862 |
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 | 243,142,666 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 222,271,862 | 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 | 237,701,258 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 216,830,454 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 251,827,666 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 257,617,666 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 224,314,262 | 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 | 243,142,666 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 222,271,862 | 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 | 237,701,258 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 216,830,454 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 251,827,666 | T13 plus the loss to the chapter 313 agreement |
| T16 | 257,617,666 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 224,314,262 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 20,870,804 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 5,441,408 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 8,685,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 5,790,000 | Loss to Second Previous Homestead Increase |