taxes Property Tax Assistance

2023 ISD Summary Worksheet

217-Stonewall/Stonewall County

217-901/Aspermont ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,224,850 0.7619 31,795,314 24,224,850
B - MULTIFAMILY 37,020 N/A 37,020 37,020
C1 - VACANT LOTS 1,065,610 N/A 1,065,610 1,065,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,250,366 0.8958 23,721,443 21,250,366
D2 - FARM & RANCH IMP 9,792,505 N/A 9,792,505 9,792,505
E - NON-AG LAND AND IMPROVEMENTS 29,536,790 0.6431 45,928,767 29,536,790
F1 - COMMERCIAL REAL 4,959,760 N/A 4,959,760 4,959,760
F2 - INDUSTRIAL REAL 28,016,940 N/A 28,016,940 28,016,940
G - ALL MINERALS 83,161,980 1.0001 83,153,665 83,161,980
J - ALL UTILITIES 33,111,240 0.9927 33,354,730 33,111,240
L1 - COMMERCIAL PERSONAL 3,796,280 N/A 3,796,280 3,796,280
L2 - INDUSTRIAL PERSONAL 7,878,610 N/A 7,878,610 7,878,610
M1 - MOBILE HOMES 3,414,990 N/A 3,414,990 3,414,990
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 250,246,941 0 276,915,634 250,246,941
Less Total Deductions 30,506,343 0 33,313,941 30,506,343
Total Taxable Value 219,740,598 0 243,601,693 219,740,598

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 223,318,728 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 219,740,598 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 223,318,728 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 219,740,598 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 230,188,728 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 234,768,728 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 220,035,222 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 223,318,728 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 219,740,598 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 223,318,728 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 219,740,598 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 230,188,728 T13 plus the loss to the chapter 313 agreement
T16 234,768,728 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 220,035,222 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,578,130 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 6,870,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,580,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

217-901-02/Aspermont ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,224,850 0.7619 31,795,314 24,224,850
B - MULTIFAMILY 37,020 N/A 37,020 37,020
C1 - VACANT LOTS 1,065,610 N/A 1,065,610 1,065,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,250,366 0.8958 23,721,443 21,250,366
D2 - FARM & RANCH IMP 9,792,505 N/A 9,792,505 9,792,505
E - NON-AG LAND AND IMPROVEMENTS 29,536,790 0.6431 45,928,767 29,536,790
F1 - COMMERCIAL REAL 4,959,760 N/A 4,959,760 4,959,760
F2 - INDUSTRIAL REAL 28,016,940 N/A 28,016,940 28,016,940
G - ALL MINERALS 83,161,980 1.0001 83,153,665 83,161,980
J - ALL UTILITIES 33,111,240 0.9927 33,354,730 33,111,240
L1 - COMMERCIAL PERSONAL 3,796,280 N/A 3,796,280 3,796,280
L2 - INDUSTRIAL PERSONAL 7,878,610 N/A 7,878,610 7,878,610
M1 - MOBILE HOMES 3,414,990 N/A 3,414,990 3,414,990
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 250,246,941 276,915,634 250,246,941
Less Total Deductions 30,506,343 33,313,941 30,506,343
Total Taxable Value 219,740,598 243,601,693 219,740,598

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 223,318,728 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 219,740,598 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 223,318,728 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 219,740,598 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 230,188,728 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 234,768,728 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 220,035,222 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 223,318,728 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 219,740,598 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 223,318,728 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 219,740,598 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 230,188,728 T13 plus the loss to the chapter 313 agreement
T16 234,768,728 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 220,035,222 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,578,130 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 6,870,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,580,000 Loss to Second Previous Homestead Increase