taxes Property Tax Assistance

2023 ISD Summary Worksheet

204-San Jacinto/San Jacinto County

204-901/Coldspring-Oakhurst CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,158,226,988 0.8215 1,409,892,864 1,409,892,864
B - MULTIFAMILY 1,191,270 N/A 1,191,270 1,191,270
C1 - VACANT LOTS 78,664,627 N/A 78,664,627 78,664,627
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,296,205 1.0986 25,757,169 25,757,169
D2 - FARM & RANCH IMP 11,367,382 N/A 11,367,382 11,367,382
E - NON-AG LAND AND IMPROVEMENTS 887,606,391 0.8179 1,085,226,056 1,085,226,056
F1 - COMMERCIAL REAL 53,451,245 N/A 53,451,245 53,451,245
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 8,535,380 N/A 8,535,380 8,535,380
J - ALL UTILITIES 79,380,890 N/A 79,380,890 79,380,890
L1 - COMMERCIAL PERSONAL 12,508,173 N/A 12,508,173 12,508,173
L2 - INDUSTRIAL PERSONAL 7,403,810 N/A 7,403,810 7,403,810
M1 - MOBILE HOMES 68,328,316 N/A 68,328,316 68,328,316
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 649,140 N/A 649,140 649,140
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,395,609,817 0 2,842,356,322 2,842,356,322
Less Total Deductions 526,863,561 0 662,924,135 662,924,135
Total Taxable Value 1,868,746,256 0 2,179,432,187 2,179,432,187

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 2,379,367,552 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,179,432,187 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 2,379,367,552 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,179,432,187 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,455,822,552 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,506,792,552 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,884,625,336 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 2,379,367,552 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,179,432,187 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 2,379,367,552 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,179,432,187 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,455,822,552 T13 plus the loss to the chapter 313 agreement
T16 2,506,792,552 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,884,625,336 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 199,935,365 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 76,455,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 50,970,000 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

204-901-02/Coldspring-Oakhurst CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,158,226,988 0.8215 1,409,892,864 1,409,892,864
B - MULTIFAMILY 1,191,270 N/A 1,191,270 1,191,270
C1 - VACANT LOTS 78,664,627 N/A 78,664,627 78,664,627
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,296,205 1.0986 25,757,169 25,757,169
D2 - FARM & RANCH IMP 11,367,382 N/A 11,367,382 11,367,382
E - NON-AG LAND AND IMPROVEMENTS 887,606,391 0.8179 1,085,226,056 1,085,226,056
F1 - COMMERCIAL REAL 53,451,245 N/A 53,451,245 53,451,245
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 8,535,380 N/A 8,535,380 8,535,380
J - ALL UTILITIES 79,380,890 N/A 79,380,890 79,380,890
L1 - COMMERCIAL PERSONAL 12,508,173 N/A 12,508,173 12,508,173
L2 - INDUSTRIAL PERSONAL 7,403,810 N/A 7,403,810 7,403,810
M1 - MOBILE HOMES 68,328,316 N/A 68,328,316 68,328,316
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 649,140 N/A 649,140 649,140
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,395,609,817 2,842,356,322 2,842,356,322
Less Total Deductions 526,863,561 662,924,135 662,924,135
Total Taxable Value 1,868,746,256 2,179,432,187 2,179,432,187

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 2,379,367,552 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,179,432,187 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 2,379,367,552 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,179,432,187 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,455,822,552 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,506,792,552 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,884,625,336 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 2,379,367,552 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,179,432,187 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 2,379,367,552 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,179,432,187 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,455,822,552 T13 plus the loss to the chapter 313 agreement
T16 2,506,792,552 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,884,625,336 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 199,935,365 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 76,455,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 50,970,000 Loss to Second Previous Homestead Increase