taxes Property Tax Assistance

2023 ISD Summary Worksheet

249-Wise/Wise County

249-905/Decatur ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,975,593,499 0.9991 1,977,373,135 1,975,593,499
B - MULTIFAMILY 57,875,836 N/A 57,875,836 57,875,836
C1 - VACANT LOTS 42,297,608 N/A 42,297,608 42,297,608
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,473,418 2.3544 2,749,549 6,473,418
D2 - FARM & RANCH IMP 38,460,583 N/A 38,460,583 38,460,583
E - NON-AG LAND AND IMPROVEMENTS 661,921,437 0.9876 670,232,318 661,921,437
F1 - COMMERCIAL REAL 628,501,222 1.0523 597,264,299 628,501,222
F2 - INDUSTRIAL REAL 43,512,533 N/A 43,512,533 43,512,533
G - ALL MINERALS 749,475,362 1.0107 741,540,875 749,475,362
J - ALL UTILITIES 172,870,912 N/A 172,870,912 172,870,912
L1 - COMMERCIAL PERSONAL 190,307,337 1.0297 184,818,235 190,307,337
L2 - INDUSTRIAL PERSONAL 110,389,645 N/A 110,389,645 110,389,645
M1 - MOBILE HOMES 19,961,981 N/A 19,961,981 19,961,981
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,014,311 N/A 5,014,311 5,014,311
S - SPECIAL INVENTORY 25,038,746 N/A 25,038,746 25,038,746
Subtotal 4,727,694,430 0 4,689,400,566 4,727,694,430
Less Total Deductions 974,514,614 0 975,208,794 974,514,614
Total Taxable Value 3,753,179,816 0 3,714,191,772 3,753,179,816

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 3,993,504,765 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,753,179,816 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 3,993,504,765 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,753,179,816 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,070,289,765 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,121,479,765 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,862,479,627 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 3,993,504,765 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,753,179,816 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 3,993,504,765 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,753,179,816 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,070,289,765 T13 plus the loss to the chapter 313 agreement
T16 4,121,479,765 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,862,479,627 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 240,324,949 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 76,785,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 51,190,000 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

249-905-02/Decatur ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,975,593,499 0.9991 1,977,373,135 1,975,593,499
B - MULTIFAMILY 57,875,836 N/A 57,875,836 57,875,836
C1 - VACANT LOTS 42,297,608 N/A 42,297,608 42,297,608
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,473,418 2.3544 2,749,549 6,473,418
D2 - FARM & RANCH IMP 38,460,583 N/A 38,460,583 38,460,583
E - NON-AG LAND AND IMPROVEMENTS 661,921,437 0.9876 670,232,318 661,921,437
F1 - COMMERCIAL REAL 628,501,222 1.0523 597,264,299 628,501,222
F2 - INDUSTRIAL REAL 43,512,533 N/A 43,512,533 43,512,533
G - ALL MINERALS 749,475,362 1.0107 741,540,875 749,475,362
J - ALL UTILITIES 172,870,912 N/A 172,870,912 172,870,912
L1 - COMMERCIAL PERSONAL 190,307,337 1.0297 184,818,235 190,307,337
L2 - INDUSTRIAL PERSONAL 110,389,645 N/A 110,389,645 110,389,645
M1 - MOBILE HOMES 19,961,981 N/A 19,961,981 19,961,981
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,014,311 N/A 5,014,311 5,014,311
S - SPECIAL INVENTORY 25,038,746 N/A 25,038,746 25,038,746
Subtotal 4,727,694,430 4,689,400,566 4,727,694,430
Less Total Deductions 974,514,614 975,208,794 974,514,614
Total Taxable Value 3,753,179,816 3,714,191,772 3,753,179,816

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 3,993,504,765 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,753,179,816 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 3,993,504,765 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,753,179,816 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,070,289,765 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,121,479,765 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,862,479,627 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 3,993,504,765 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,753,179,816 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 3,993,504,765 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,753,179,816 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,070,289,765 T13 plus the loss to the chapter 313 agreement
T16 4,121,479,765 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,862,479,627 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 240,324,949 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 76,785,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 51,190,000 Loss to Second Previous Homestead Increase