taxes Property Tax Assistance

2023 ISD Summary Worksheet

193-Real/Real County

193-902/Leakey ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 220,049,664 0.8045 273,523,510 273,523,510
B - MULTIFAMILY 569,429 N/A 569,429 569,429
C1 - VACANT LOTS 28,774,829 N/A 28,774,829 28,774,829
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,791,412 0.9185 21,548,516 21,548,516
D2 - FARM & RANCH IMP 767,348 N/A 767,348 767,348
E - NON-AG LAND AND IMPROVEMENTS 263,755,563 0.5881 448,487,609 448,487,609
F1 - COMMERCIAL REAL 42,747,403 0.9711 44,019,569 44,019,569
F2 - INDUSTRIAL REAL 4,279,608 N/A 4,279,608 4,279,608
G - ALL MINERALS 5,390 N/A 5,390 5,390
J - ALL UTILITIES 16,708,400 N/A 16,708,400 16,708,400
L1 - COMMERCIAL PERSONAL 5,875,418 N/A 5,875,418 5,875,418
L2 - INDUSTRIAL PERSONAL 4,698,620 N/A 4,698,620 4,698,620
M1 - MOBILE HOMES 146,318 N/A 146,318 146,318
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,685,256 N/A 2,685,256 2,685,256
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 610,854,658 0 852,089,820 852,089,820
Less Total Deductions 76,779,540 0 97,218,353 97,218,353
Total Taxable Value 534,075,118 0 754,871,467 754,871,467

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 779,415,010 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 754,871,467 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 779,415,010 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 754,871,467 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 789,885,010 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 796,865,010 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 754,871,467 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 779,415,010 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 754,871,467 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 779,415,010 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 754,871,467 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 789,885,010 T13 plus the loss to the chapter 313 agreement
T16 796,865,010 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 754,871,467 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,543,543 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 10,470,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,980,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

232-Uvalde/Uvalde County

193-902/Leakey ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 23,158,023 N/A 23,158,023 23,158,023
B - MULTIFAMILY 343,663 N/A 343,663 343,663
C1 - VACANT LOTS 2,523,635 N/A 2,523,635 2,523,635
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 815,145 N/A 815,145 815,145
D2 - FARM & RANCH IMP 85,978 N/A 85,978 85,978
E - NON-AG LAND AND IMPROVEMENTS 14,533,974 N/A 14,533,974 14,533,974
F1 - COMMERCIAL REAL 15,204,373 N/A 15,204,373 15,204,373
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 466,100 N/A 466,100 466,100
L1 - COMMERCIAL PERSONAL 475,761 N/A 475,761 475,761
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 162,326 N/A 162,326 162,326
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 57,768,978 0 57,768,978 57,768,978
Less Total Deductions 9,519,747 0 9,519,747 9,519,747
Total Taxable Value 48,249,231 0 48,249,231 48,249,231

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 49,973,288 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 48,249,231 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 49,973,288 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 48,249,231 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 50,483,288 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 50,823,288 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 49,481,383 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 49,973,288 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 48,249,231 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 49,973,288 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 48,249,231 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 50,483,288 T13 plus the loss to the chapter 313 agreement
T16 50,823,288 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 49,481,383 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,724,057 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 510,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 340,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

193-902-02/Leakey ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 243,207,687 0.8198 296,681,533 296,681,533
B - MULTIFAMILY 913,092 N/A 913,092 913,092
C1 - VACANT LOTS 31,298,464 N/A 31,298,464 31,298,464
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,606,557 0.9214 22,363,661 22,363,661
D2 - FARM & RANCH IMP 853,326 N/A 853,326 853,326
E - NON-AG LAND AND IMPROVEMENTS 278,289,537 0.6010 463,021,583 463,021,583
F1 - COMMERCIAL REAL 57,951,776 0.9785 59,223,942 59,223,942
F2 - INDUSTRIAL REAL 4,279,608 N/A 4,279,608 4,279,608
G - ALL MINERALS 5,390 N/A 5,390 5,390
J - ALL UTILITIES 17,174,500 N/A 17,174,500 17,174,500
L1 - COMMERCIAL PERSONAL 6,351,179 N/A 6,351,179 6,351,179
L2 - INDUSTRIAL PERSONAL 4,698,620 N/A 4,698,620 4,698,620
M1 - MOBILE HOMES 308,644 N/A 308,644 308,644
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,685,256 N/A 2,685,256 2,685,256
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 668,623,636 909,858,798 909,858,798
Less Total Deductions 86,299,287 106,738,100 106,738,100
Total Taxable Value 582,324,349 803,120,698 803,120,698

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 829,388,298 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 803,120,698 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 829,388,298 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 803,120,698 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 840,368,298 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 847,688,298 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 804,352,850 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 829,388,298 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 803,120,698 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 829,388,298 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 803,120,698 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 840,368,298 T13 plus the loss to the chapter 313 agreement
T16 847,688,298 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 804,352,850 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,267,600 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 10,980,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,320,000 Loss to Second Previous Homestead Increase