taxes Property Tax Assistance

2023 ISD Summary Worksheet

013-Bee/Bee County

196-903/Refugio ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,736,980 N/A 4,736,980 4,736,980
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 17,200 N/A 17,200 17,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 306,729 N/A 306,729 306,729
D2 - FARM & RANCH IMP 146,620 N/A 146,620 146,620
E - NON-AG LAND AND IMPROVEMENTS 8,285,150 N/A 8,285,150 8,285,150
F1 - COMMERCIAL REAL 64,235 N/A 64,235 64,235
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,842,640 N/A 1,842,640 1,842,640
J - ALL UTILITIES 2,537,690 N/A 2,537,690 2,537,690
L1 - COMMERCIAL PERSONAL 113,280 N/A 113,280 113,280
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 1,147,020 N/A 1,147,020 1,147,020
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 19,197,544 0 19,197,544 19,197,544
Less Total Deductions 5,630,133 0 5,630,133 5,630,133
Total Taxable Value 13,567,411 0 13,567,411 13,567,411

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 15,064,281 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,567,411 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 15,064,281 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,567,411 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,694,281 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 16,114,281 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 14,051,043 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 15,064,281 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,567,411 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 15,064,281 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,567,411 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,694,281 T13 plus the loss to the chapter 313 agreement
T16 16,114,281 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 14,051,043 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,496,870 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 630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 420,000 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

196-Refugio/Refugio County

196-903/Refugio ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 145,635,260 0.9820 148,304,745 145,635,260
B - MULTIFAMILY 5,712,454 N/A 5,712,454 5,712,454
C1 - VACANT LOTS 2,653,310 N/A 2,653,310 2,653,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,618,641 1.0352 14,121,924 14,618,641
D2 - FARM & RANCH IMP 840,380 N/A 840,380 840,380
E - NON-AG LAND AND IMPROVEMENTS 32,458,660 0.7844 41,380,240 32,458,660
F1 - COMMERCIAL REAL 35,632,362 0.9123 39,057,724 35,632,362
F2 - INDUSTRIAL REAL 17,084,112 N/A 17,084,112 17,084,112
G - ALL MINERALS 55,714,900 1.0020 55,603,693 55,714,900
J - ALL UTILITIES 138,696,790 0.9883 140,338,753 138,696,790
L1 - COMMERCIAL PERSONAL 15,164,110 N/A 15,164,110 15,164,110
L2 - INDUSTRIAL PERSONAL 16,481,580 N/A 16,481,580 16,481,580
M1 - MOBILE HOMES 6,679,730 N/A 6,679,730 6,679,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 939,290 N/A 939,290 939,290
Subtotal 488,311,579 0 504,362,045 488,311,579
Less Total Deductions 107,209,435 0 108,273,991 107,209,435
Total Taxable Value 381,102,144 0 396,088,054 381,102,144

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 406,615,404 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 381,102,144 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 406,615,404 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 381,102,144 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 419,320,404 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 427,790,404 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 384,663,445 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 406,615,404 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 381,102,144 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 406,615,404 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 381,102,144 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 419,320,404 T13 plus the loss to the chapter 313 agreement
T16 427,790,404 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 384,663,445 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,513,260 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 12,705,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,470,000 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

235-Victoria/Victoria County

196-903/Refugio ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 400,230 N/A 400,230 400,230
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,257,421 N/A 2,257,421 2,257,421
D2 - FARM & RANCH IMP 320,580 N/A 320,580 320,580
E - NON-AG LAND AND IMPROVEMENTS 8,247,930 N/A 8,247,930 8,247,930
F1 - COMMERCIAL REAL 606,560 N/A 606,560 606,560
F2 - INDUSTRIAL REAL 50,000 N/A 50,000 50,000
G - ALL MINERALS 18,168,040 N/A 18,168,040 18,168,040
J - ALL UTILITIES 24,066,820 N/A 24,066,820 24,066,820
L1 - COMMERCIAL PERSONAL 8,000 N/A 8,000 8,000
L2 - INDUSTRIAL PERSONAL 262,210 N/A 262,210 262,210
M1 - MOBILE HOMES 139,270 N/A 139,270 139,270
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 54,527,061 0 54,527,061 54,527,061
Less Total Deductions 502,441 0 502,441 502,441
Total Taxable Value 54,024,620 0 54,024,620 54,024,620

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 54,175,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 54,024,620 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 54,175,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 54,024,620 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 54,280,652 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 54,350,652 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 54,027,956 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 54,175,652 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 54,024,620 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 54,175,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 54,024,620 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 54,280,652 T13 plus the loss to the chapter 313 agreement
T16 54,350,652 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 54,027,956 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 151,032 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 105,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 70,000 Loss to Second Previous Homestead Increase

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

196-903-02/Refugio ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 150,772,470 0.9826 153,441,955 150,772,470
B - MULTIFAMILY 5,712,454 N/A 5,712,454 5,712,454
C1 - VACANT LOTS 2,670,510 N/A 2,670,510 2,670,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,182,791 1.0298 16,686,074 17,182,791
D2 - FARM & RANCH IMP 1,307,580 N/A 1,307,580 1,307,580
E - NON-AG LAND AND IMPROVEMENTS 48,991,740 0.8459 57,913,320 48,991,740
F1 - COMMERCIAL REAL 36,303,157 0.9138 39,728,519 36,303,157
F2 - INDUSTRIAL REAL 17,134,112 N/A 17,134,112 17,134,112
G - ALL MINERALS 75,725,580 1.0015 75,614,373 75,725,580
J - ALL UTILITIES 165,301,300 0.9902 166,943,263 165,301,300
L1 - COMMERCIAL PERSONAL 15,285,390 N/A 15,285,390 15,285,390
L2 - INDUSTRIAL PERSONAL 16,743,790 N/A 16,743,790 16,743,790
M1 - MOBILE HOMES 7,966,020 N/A 7,966,020 7,966,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 939,290 N/A 939,290 939,290
Subtotal 562,036,184 578,086,650 562,036,184
Less Total Deductions 113,342,009 114,406,565 113,342,009
Total Taxable Value 448,694,175 463,680,085 448,694,175

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 475,855,337 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 448,694,175 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 475,855,337 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 448,694,175 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 489,295,337 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 498,255,337 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 452,742,444 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 475,855,337 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 448,694,175 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 475,855,337 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 448,694,175 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 489,295,337 T13 plus the loss to the chapter 313 agreement
T16 498,255,337 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 452,742,444 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,161,162 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 13,440,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,960,000 Loss to Second Previous Homestead Increase