taxes Property Tax Assistance

2023 ISD Summary Worksheet

212-Smith/Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 243,895,319 0.9755 250,020,829 243,895,319
B - MULTIFAMILY 4,913,515 N/A 4,913,515 4,913,515
C1 - VACANT LOTS 34,608,365 N/A 34,608,365 34,608,365
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,350,313 1.2893 5,700,953 7,350,313
D2 - FARM & RANCH IMP 6,011,140 N/A 6,011,140 6,011,140
E - NON-AG LAND AND IMPROVEMENTS 196,271,996 0.9745 201,407,897 196,271,996
F1 - COMMERCIAL REAL 67,675,000 0.7548 89,659,512 67,675,000
F2 - INDUSTRIAL REAL 119,664,954 N/A 119,664,954 119,664,954
G - ALL MINERALS 49,591,656 1.0023 49,477,857 49,591,656
J - ALL UTILITIES 42,174,910 0.9537 44,222,407 42,174,910
L1 - COMMERCIAL PERSONAL 109,738,695 0.9819 111,761,580 109,738,695
L2 - INDUSTRIAL PERSONAL 135,457,075 N/A 135,457,075 135,457,075
M1 - MOBILE HOMES 22,279,441 N/A 22,279,441 22,279,441
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,317,825 N/A 1,317,825 1,317,825
S - SPECIAL INVENTORY 868,505 N/A 868,505 868,505
Subtotal 1,041,818,709 0 1,077,371,855 1,041,818,709
Less Total Deductions 216,416,804 0 219,916,971 216,416,804
Total Taxable Value 825,401,905 0 857,454,884 825,401,905

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 883,796,791 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 825,401,905 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 883,796,791 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 825,401,905 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 906,896,791 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 922,296,791 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 843,188,717 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 883,796,791 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 825,401,905 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 883,796,791 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 825,401,905 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 906,896,791 T13 plus the loss to the chapter 313 agreement
T16 922,296,791 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 843,188,717 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 58,394,886 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 23,100,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,400,000 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

212-910-02/Winona ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 243,895,319 0.9755 250,020,829 243,895,319
B - MULTIFAMILY 4,913,515 N/A 4,913,515 4,913,515
C1 - VACANT LOTS 34,608,365 N/A 34,608,365 34,608,365
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,350,313 1.2893 5,700,953 7,350,313
D2 - FARM & RANCH IMP 6,011,140 N/A 6,011,140 6,011,140
E - NON-AG LAND AND IMPROVEMENTS 196,271,996 0.9745 201,407,897 196,271,996
F1 - COMMERCIAL REAL 67,675,000 0.7548 89,659,512 67,675,000
F2 - INDUSTRIAL REAL 119,664,954 N/A 119,664,954 119,664,954
G - ALL MINERALS 49,591,656 1.0023 49,477,857 49,591,656
J - ALL UTILITIES 42,174,910 0.9537 44,222,407 42,174,910
L1 - COMMERCIAL PERSONAL 109,738,695 0.9819 111,761,580 109,738,695
L2 - INDUSTRIAL PERSONAL 135,457,075 N/A 135,457,075 135,457,075
M1 - MOBILE HOMES 22,279,441 N/A 22,279,441 22,279,441
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,317,825 N/A 1,317,825 1,317,825
S - SPECIAL INVENTORY 868,505 N/A 868,505 868,505
Subtotal 1,041,818,709 1,077,371,855 1,041,818,709
Less Total Deductions 216,416,804 219,916,971 216,416,804
Total Taxable Value 825,401,905 857,454,884 825,401,905

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 883,796,791 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 825,401,905 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 883,796,791 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 825,401,905 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 906,896,791 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 922,296,791 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 843,188,717 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 883,796,791 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 825,401,905 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 883,796,791 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 825,401,905 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 906,896,791 T13 plus the loss to the chapter 313 agreement
T16 922,296,791 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 843,188,717 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 58,394,886 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 23,100,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,400,000 Loss to Second Previous Homestead Increase