taxes Property Tax Assistance

2023 ISD Summary Worksheet

226-Tom Green/Tom Green County

226-901/Christoval ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 324,583,642 0.9759 332,599,285 324,583,642
B - MULTIFAMILY 499,740 N/A 499,740 499,740
C1 - VACANT LOTS 11,389,860 N/A 11,389,860 11,389,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,284,380 1.5050 6,833,431 10,284,380
D2 - FARM & RANCH IMP 4,188,830 N/A 4,188,830 4,188,830
E - NON-AG LAND AND IMPROVEMENTS 150,900,630 0.9094 165,934,275 150,900,630
F1 - COMMERCIAL REAL 4,071,610 N/A 4,071,610 4,071,610
F2 - INDUSTRIAL REAL 55,100 N/A 55,100 55,100
G - ALL MINERALS 6,501,680 N/A 6,501,680 6,501,680
J - ALL UTILITIES 24,753,600 N/A 24,753,600 24,753,600
L1 - COMMERCIAL PERSONAL 3,493,940 N/A 3,493,940 3,493,940
L2 - INDUSTRIAL PERSONAL 73,209,730 N/A 73,209,730 73,209,730
M1 - MOBILE HOMES 1,285,250 N/A 1,285,250 1,285,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 705,910 N/A 705,910 705,910
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 615,923,902 0 635,522,241 615,923,902
Less Total Deductions 209,796,528 0 214,423,953 209,796,528
Total Taxable Value 406,127,374 0 421,098,288 406,127,374

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 453,520,890 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 406,127,374 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 453,520,890 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 406,127,374 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 466,780,890 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 475,620,890 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 423,567,219 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 453,520,890 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 406,127,374 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 453,520,890 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 406,127,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 466,780,890 T13 plus the loss to the chapter 313 agreement
T16 475,620,890 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 423,567,219 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,393,516 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 13,260,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,840,000 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

226-901-02/Christoval ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 324,583,642 0.9759 332,599,285 324,583,642
B - MULTIFAMILY 499,740 N/A 499,740 499,740
C1 - VACANT LOTS 11,389,860 N/A 11,389,860 11,389,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,284,380 1.5050 6,833,431 10,284,380
D2 - FARM & RANCH IMP 4,188,830 N/A 4,188,830 4,188,830
E - NON-AG LAND AND IMPROVEMENTS 150,900,630 0.9094 165,934,275 150,900,630
F1 - COMMERCIAL REAL 4,071,610 N/A 4,071,610 4,071,610
F2 - INDUSTRIAL REAL 55,100 N/A 55,100 55,100
G - ALL MINERALS 6,501,680 N/A 6,501,680 6,501,680
J - ALL UTILITIES 24,753,600 N/A 24,753,600 24,753,600
L1 - COMMERCIAL PERSONAL 3,493,940 N/A 3,493,940 3,493,940
L2 - INDUSTRIAL PERSONAL 73,209,730 N/A 73,209,730 73,209,730
M1 - MOBILE HOMES 1,285,250 N/A 1,285,250 1,285,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 705,910 N/A 705,910 705,910
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 615,923,902 635,522,241 615,923,902
Less Total Deductions 209,796,528 214,423,953 209,796,528
Total Taxable Value 406,127,374 421,098,288 406,127,374

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 453,520,890 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 406,127,374 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 453,520,890 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 406,127,374 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 466,780,890 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 475,620,890 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 423,567,219 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 453,520,890 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 406,127,374 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 453,520,890 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 406,127,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 466,780,890 T13 plus the loss to the chapter 313 agreement
T16 475,620,890 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 423,567,219 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,393,516 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 13,260,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,840,000 Loss to Second Previous Homestead Increase