204-San Jacinto/San Jacinto County
204-904/Shepherd ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
235,540,427 |
0.8604 |
273,756,889 |
273,756,889 |
| B - MULTIFAMILY |
3,062,520 |
N/A |
3,062,520 |
3,062,520 |
| C1 - VACANT LOTS |
24,065,626 |
N/A |
24,065,626 |
24,065,626 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
9,157,461 |
1.1251 |
8,139,277 |
8,139,277 |
| D2 - FARM & RANCH IMP |
4,727,900 |
N/A |
4,727,900 |
4,727,900 |
| E - NON-AG LAND AND IMPROVEMENTS |
354,382,185 |
0.8294 |
427,275,362 |
427,275,362 |
| F1 - COMMERCIAL REAL |
29,665,167 |
N/A |
29,665,167 |
29,665,167 |
| F2 - INDUSTRIAL REAL |
23,947,670 |
N/A |
23,947,670 |
23,947,670 |
| G - ALL MINERALS |
4,951,797 |
N/A |
4,951,797 |
4,951,797 |
| J - ALL UTILITIES |
70,218,930 |
0.9159 |
76,666,590 |
76,666,590 |
| L1 - COMMERCIAL PERSONAL |
8,177,313 |
N/A |
8,177,313 |
8,177,313 |
| L2 - INDUSTRIAL PERSONAL |
9,617,570 |
N/A |
9,617,570 |
9,617,570 |
| M1 - MOBILE HOMES |
42,058,970 |
N/A |
42,058,970 |
42,058,970 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
130 |
N/A |
130 |
130 |
| S - SPECIAL INVENTORY |
3,320 |
N/A |
3,320 |
3,320 |
| Subtotal |
819,576,986 |
0 |
936,116,101 |
936,116,101 |
| Less Total Deductions |
212,991,420 |
0 |
237,903,367 |
237,903,367 |
| Total Taxable Value |
606,585,566 |
0 |
698,212,734 |
698,212,734 |
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 |
770,104,578 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
698,212,734 |
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 |
770,104,578 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
698,212,734 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
803,764,578 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
826,204,578 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
656,981,365 |
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 |
770,104,578 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
698,212,734 |
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 |
770,104,578 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
698,212,734 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
803,764,578 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
826,204,578 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
656,981,365 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
71,891,844 |
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 |
33,660,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
22,440,000 |
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
204-904-02/Shepherd ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
235,540,427 |
0.8604 |
273,756,889 |
273,756,889 |
| B - MULTIFAMILY |
3,062,520 |
N/A |
3,062,520 |
3,062,520 |
| C1 - VACANT LOTS |
24,065,626 |
N/A |
24,065,626 |
24,065,626 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
9,157,461 |
1.1251 |
8,139,277 |
8,139,277 |
| D2 - FARM & RANCH IMP |
4,727,900 |
N/A |
4,727,900 |
4,727,900 |
| E - NON-AG LAND AND IMPROVEMENTS |
354,382,185 |
0.8294 |
427,275,362 |
427,275,362 |
| F1 - COMMERCIAL REAL |
29,665,167 |
N/A |
29,665,167 |
29,665,167 |
| F2 - INDUSTRIAL REAL |
23,947,670 |
N/A |
23,947,670 |
23,947,670 |
| G - ALL MINERALS |
4,951,797 |
N/A |
4,951,797 |
4,951,797 |
| J - ALL UTILITIES |
70,218,930 |
0.9159 |
76,666,590 |
76,666,590 |
| L1 - COMMERCIAL PERSONAL |
8,177,313 |
N/A |
8,177,313 |
8,177,313 |
| L2 - INDUSTRIAL PERSONAL |
9,617,570 |
N/A |
9,617,570 |
9,617,570 |
| M1 - MOBILE HOMES |
42,058,970 |
N/A |
42,058,970 |
42,058,970 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
130 |
N/A |
130 |
130 |
| S - SPECIAL INVENTORY |
3,320 |
N/A |
3,320 |
3,320 |
| Subtotal |
819,576,986 |
|
936,116,101 |
936,116,101 |
| Less Total Deductions |
212,991,420 |
|
237,903,367 |
237,903,367 |
| Total Taxable Value |
606,585,566 |
|
698,212,734 |
698,212,734 |
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 |
770,104,578 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
698,212,734 |
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 |
770,104,578 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
698,212,734 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
803,764,578 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
826,204,578 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
656,981,365 |
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 |
770,104,578 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
698,212,734 |
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 |
770,104,578 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
698,212,734 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
803,764,578 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
826,204,578 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
656,981,365 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
71,891,844 |
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 |
33,660,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
22,440,000 |
Loss to Second Previous Homestead Increase |
