taxes Property Tax Assistance

2023 ISD Summary Worksheet

194-Red River/Red River County

194-902/Avery ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 30,723,474 N/A 30,723,474 30,723,474
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,176,874 N/A 1,176,874 1,176,874
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,648,329 N/A 11,648,329 11,648,329
D2 - FARM & RANCH IMP 3,652,785 N/A 3,652,785 3,652,785
E - NON-AG LAND AND IMPROVEMENTS 59,768,071 N/A 59,768,071 59,768,071
F1 - COMMERCIAL REAL 1,880,698 N/A 1,880,698 1,880,698
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 8,321,189 N/A 8,321,189 8,321,189
L1 - COMMERCIAL PERSONAL 659,006 N/A 659,006 659,006
L2 - INDUSTRIAL PERSONAL 1,192,971 N/A 1,192,971 1,192,971
M1 - MOBILE HOMES 2,521,278 N/A 2,521,278 2,521,278
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 121,544,675 0 121,544,675 121,544,675
Less Total Deductions 55,428,545 0 55,428,545 55,428,545
Total Taxable Value 66,116,130 0 66,116,130 66,116,130

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 81,218,423 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,116,130 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 81,218,423 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,116,130 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 88,433,423 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 93,243,423 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 69,570,242 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 81,218,423 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,116,130 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 81,218,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,116,130 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 88,433,423 T13 plus the loss to the chapter 313 agreement
T16 93,243,423 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 69,570,242 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,102,293 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 7,215,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,810,000 Loss to Second Previous Homestead Increase

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

194-902-02/Avery ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 30,723,474 N/A 30,723,474 30,723,474
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,176,874 N/A 1,176,874 1,176,874
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,648,329 N/A 11,648,329 11,648,329
D2 - FARM & RANCH IMP 3,652,785 N/A 3,652,785 3,652,785
E - NON-AG LAND AND IMPROVEMENTS 59,768,071 N/A 59,768,071 59,768,071
F1 - COMMERCIAL REAL 1,880,698 N/A 1,880,698 1,880,698
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 8,321,189 N/A 8,321,189 8,321,189
L1 - COMMERCIAL PERSONAL 659,006 N/A 659,006 659,006
L2 - INDUSTRIAL PERSONAL 1,192,971 N/A 1,192,971 1,192,971
M1 - MOBILE HOMES 2,521,278 N/A 2,521,278 2,521,278
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 121,544,675 121,544,675 121,544,675
Less Total Deductions 55,428,545 55,428,545 55,428,545
Total Taxable Value 66,116,130 66,116,130 66,116,130

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 81,218,423 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,116,130 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 81,218,423 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,116,130 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 88,433,423 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 93,243,423 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 69,570,242 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 81,218,423 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,116,130 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 81,218,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,116,130 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 88,433,423 T13 plus the loss to the chapter 313 agreement
T16 93,243,423 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 69,570,242 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,102,293 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 7,215,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,810,000 Loss to Second Previous Homestead Increase