taxes Property Tax Assistance

2023 ISD Summary Worksheet

127-Jones/Jones County

221-904/Merkel ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 90,180 N/A 90,180 90,180
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,790,830 N/A 2,790,830 2,790,830
D2 - FARM & RANCH IMP 1,092,050 N/A 1,092,050 1,092,050
E - NON-AG LAND AND IMPROVEMENTS 59,781,930 N/A 59,781,930 59,781,930
F1 - COMMERCIAL REAL 515,260 N/A 515,260 515,260
F2 - INDUSTRIAL REAL 67,620 N/A 67,620 67,620
G - ALL MINERALS 6,104,440 N/A 6,104,440 6,104,440
J - ALL UTILITIES 10,078,480 N/A 10,078,480 10,078,480
L1 - COMMERCIAL PERSONAL 334,110 N/A 334,110 334,110
L2 - INDUSTRIAL PERSONAL 4,935,780 N/A 4,935,780 4,935,780
M1 - MOBILE HOMES 2,237,570 N/A 2,237,570 2,237,570
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 88,028,250 0 88,028,250 88,028,250
Less Total Deductions 32,619,449 0 32,619,449 32,619,449
Total Taxable Value 55,408,801 0 55,408,801 55,408,801

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 65,228,201 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 55,408,801 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 65,228,201 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 55,408,801 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 68,543,201 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 70,753,201 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 58,648,943 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 65,228,201 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 55,408,801 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 65,228,201 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 55,408,801 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 68,543,201 T13 plus the loss to the chapter 313 agreement
T16 70,753,201 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 58,648,943 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,819,400 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 3,315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,210,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

221-Taylor/Taylor County

221-904/Merkel ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 166,460,157 0.9458 175,999,320 166,460,157
B - MULTIFAMILY 1,502,375 N/A 1,502,375 1,502,375
C1 - VACANT LOTS 6,367,804 N/A 6,367,804 6,367,804
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,786,258 0.9671 11,153,566 10,786,258
D2 - FARM & RANCH IMP 1,199,116 N/A 1,199,116 1,199,116
E - NON-AG LAND AND IMPROVEMENTS 86,633,904 0.8942 96,884,259 86,633,904
F1 - COMMERCIAL REAL 84,499,327 1.0091 83,737,317 84,499,327
F2 - INDUSTRIAL REAL 46,366,667 N/A 46,366,667 46,366,667
G - ALL MINERALS 5,458,147 N/A 5,458,147 5,458,147
J - ALL UTILITIES 141,536,929 0.9662 146,488,231 141,536,929
L1 - COMMERCIAL PERSONAL 61,720,321 1.0043 61,456,060 61,720,321
L2 - INDUSTRIAL PERSONAL 11,405,313 N/A 11,405,313 11,405,313
M1 - MOBILE HOMES 7,089,299 N/A 7,089,299 7,089,299
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,349,458 N/A 2,349,458 2,349,458
Subtotal 633,375,075 0 657,456,932 633,375,075
Less Total Deductions 137,298,049 0 141,899,075 137,298,049
Total Taxable Value 496,077,026 0 515,557,857 496,077,026

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 533,251,899 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 496,077,026 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 533,251,899 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 496,077,026 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 556,726,899 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 572,376,899 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 503,407,609 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 533,251,899 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 496,077,026 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 533,251,899 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 496,077,026 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 556,726,899 T13 plus the loss to the chapter 313 agreement
T16 572,376,899 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 503,407,609 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 37,174,873 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 23,475,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,650,000 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

221-904-02/Merkel ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 166,460,157 0.9458 175,999,320 166,460,157
B - MULTIFAMILY 1,502,375 N/A 1,502,375 1,502,375
C1 - VACANT LOTS 6,457,984 N/A 6,457,984 6,457,984
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,577,088 0.9737 13,944,396 13,577,088
D2 - FARM & RANCH IMP 2,291,166 N/A 2,291,166 2,291,166
E - NON-AG LAND AND IMPROVEMENTS 146,415,834 0.9346 156,666,189 146,415,834
F1 - COMMERCIAL REAL 85,014,587 1.0090 84,252,577 85,014,587
F2 - INDUSTRIAL REAL 46,434,287 N/A 46,434,287 46,434,287
G - ALL MINERALS 11,562,587 N/A 11,562,587 11,562,587
J - ALL UTILITIES 151,615,409 0.9684 156,566,711 151,615,409
L1 - COMMERCIAL PERSONAL 62,054,431 1.0043 61,790,170 62,054,431
L2 - INDUSTRIAL PERSONAL 16,341,093 N/A 16,341,093 16,341,093
M1 - MOBILE HOMES 9,326,869 N/A 9,326,869 9,326,869
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,349,458 N/A 2,349,458 2,349,458
Subtotal 721,403,325 745,485,182 721,403,325
Less Total Deductions 169,917,498 174,518,524 169,917,498
Total Taxable Value 551,485,827 570,966,658 551,485,827

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 598,480,100 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 551,485,827 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 598,480,100 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 551,485,827 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 625,270,100 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 643,130,100 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 562,056,552 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 598,480,100 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 551,485,827 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 598,480,100 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 551,485,827 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 625,270,100 T13 plus the loss to the chapter 313 agreement
T16 643,130,100 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 562,056,552 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 46,994,273 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 26,790,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 17,860,000 Loss to Second Previous Homestead Increase