taxes Property Tax Assistance

2023 ISD Summary Worksheet

203-San Augustine/San Augustine County

203-901/San Augustine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 130,097,220 0.8911 145,996,207 130,097,220
B - MULTIFAMILY 1,396,040 N/A 1,396,040 1,396,040
C1 - VACANT LOTS 7,861,140 N/A 7,861,140 7,861,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,843,801 0.9070 22,981,644 20,843,801
D2 - FARM & RANCH IMP 15,767,230 N/A 15,767,230 15,767,230
E - NON-AG LAND AND IMPROVEMENTS 101,803,350 1.0227 99,543,708 101,803,350
F1 - COMMERCIAL REAL 23,135,560 N/A 23,135,560 23,135,560
F2 - INDUSTRIAL REAL 4,105,970 N/A 4,105,970 4,105,970
G - ALL MINERALS 476,036,390 1.0001 475,988,791 476,036,390
J - ALL UTILITIES 196,715,180 0.9780 201,140,266 196,715,180
L1 - COMMERCIAL PERSONAL 11,223,594 N/A 11,223,594 11,223,594
L2 - INDUSTRIAL PERSONAL 41,026,480 N/A 41,026,480 41,026,480
M1 - MOBILE HOMES 17,906,630 N/A 17,906,630 17,906,630
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,597,660 N/A 2,597,660 2,597,660
Subtotal 1,050,516,245 0 1,070,670,920 1,050,516,245
Less Total Deductions 128,079,563 0 136,860,527 128,079,563
Total Taxable Value 922,436,682 0 933,810,393 922,436,682

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 942,561,972 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 922,436,682 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 942,561,972 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 922,436,682 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 962,106,972 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 975,136,972 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 928,670,315 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 942,561,972 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 922,436,682 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 942,561,972 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 922,436,682 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 962,106,972 T13 plus the loss to the chapter 313 agreement
T16 975,136,972 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 928,670,315 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,125,290 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 19,545,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,030,000 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

210-Shelby/Shelby County

203-901/San Augustine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 498,520 N/A 498,520 498,520
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 10,410 N/A 10,410 10,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 526,460 N/A 526,460 526,460
D2 - FARM & RANCH IMP 134,960 N/A 134,960 134,960
E - NON-AG LAND AND IMPROVEMENTS 3,578,750 N/A 3,578,750 3,578,750
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,891,830 N/A 9,891,830 9,891,830
J - ALL UTILITIES 726,840 N/A 726,840 726,840
L1 - COMMERCIAL PERSONAL 30,800 N/A 30,800 30,800
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 31,930 N/A 31,930 31,930
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 15,430,500 0 15,430,500 15,430,500
Less Total Deductions 2,227,332 0 2,227,332 2,227,332
Total Taxable Value 13,203,168 0 13,203,168 13,203,168

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 14,069,306 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,203,168 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 14,069,306 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,203,168 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,384,306 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 14,594,306 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 13,217,245 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 14,069,306 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,203,168 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 14,069,306 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,203,168 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,384,306 T13 plus the loss to the chapter 313 agreement
T16 14,594,306 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 13,217,245 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 866,138 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 315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 210,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

203-901-02/San Augustine ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 130,595,740 0.8915 146,494,727 130,595,740
B - MULTIFAMILY 1,396,040 N/A 1,396,040 1,396,040
C1 - VACANT LOTS 7,871,550 N/A 7,871,550 7,871,550
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,370,261 0.9091 23,508,104 21,370,261
D2 - FARM & RANCH IMP 15,902,190 N/A 15,902,190 15,902,190
E - NON-AG LAND AND IMPROVEMENTS 105,382,100 1.0219 103,122,458 105,382,100
F1 - COMMERCIAL REAL 23,135,560 N/A 23,135,560 23,135,560
F2 - INDUSTRIAL REAL 4,105,970 N/A 4,105,970 4,105,970
G - ALL MINERALS 485,928,220 1.0001 485,880,621 485,928,220
J - ALL UTILITIES 197,442,020 0.9781 201,867,106 197,442,020
L1 - COMMERCIAL PERSONAL 11,254,394 N/A 11,254,394 11,254,394
L2 - INDUSTRIAL PERSONAL 41,026,480 N/A 41,026,480 41,026,480
M1 - MOBILE HOMES 17,938,560 N/A 17,938,560 17,938,560
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,597,660 N/A 2,597,660 2,597,660
Subtotal 1,065,946,745 1,086,101,420 1,065,946,745
Less Total Deductions 130,306,895 139,087,859 130,306,895
Total Taxable Value 935,639,850 947,013,561 935,639,850

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 956,631,278 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 935,639,850 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 956,631,278 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 935,639,850 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 976,491,278 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 989,731,278 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 941,887,560 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 956,631,278 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 935,639,850 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 956,631,278 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 935,639,850 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 976,491,278 T13 plus the loss to the chapter 313 agreement
T16 989,731,278 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 941,887,560 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,991,428 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 19,860,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,240,000 Loss to Second Previous Homestead Increase