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2023 ISD Summary Worksheet
251-Yoakum/Yoakum County
251-902/Plains ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 36,973,317 | N/A | 36,973,317 | 36,973,317 |
| B - MULTIFAMILY | 95,606 | N/A | 95,606 | 95,606 |
| C1 - VACANT LOTS | 601,658 | N/A | 601,658 | 601,658 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 40,341,633 | 2.5254 | 15,974,589 | 40,341,633 |
| D2 - FARM & RANCH IMP | 2,314,858 | N/A | 2,314,858 | 2,314,858 |
| E - NON-AG LAND AND IMPROVEMENTS | 30,490,347 | N/A | 30,490,347 | 30,490,347 |
| F1 - COMMERCIAL REAL | 10,886,813 | N/A | 10,886,813 | 10,886,813 |
| F2 - INDUSTRIAL REAL | 94,076,928 | N/A | 94,076,928 | 94,076,928 |
| G - ALL MINERALS | 2,147,099,996 | 1.0045 | 2,137,481,330 | 2,147,099,996 |
| J - ALL UTILITIES | 141,452,065 | 0.9818 | 144,074,216 | 141,452,065 |
| L1 - COMMERCIAL PERSONAL | 5,069,564 | N/A | 5,069,564 | 5,069,564 |
| L2 - INDUSTRIAL PERSONAL | 73,988,440 | N/A | 73,988,440 | 73,988,440 |
| M1 - MOBILE HOMES | 2,490,072 | N/A | 2,490,072 | 2,490,072 |
| 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 | 2,585,881,297 | 0 | 2,554,517,738 | 2,585,881,297 |
| Less Total Deductions | 36,193,750 | 0 | 36,193,750 | 36,193,750 |
| Total Taxable Value | 2,549,687,547 | 0 | 2,518,323,988 | 2,549,687,547 |
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 | 2,560,756,254 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 2,549,687,547 | 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 | 2,557,972,625 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 2,546,903,918 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 2,568,346,254 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 2,573,406,254 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 2,550,034,699 | 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 | 2,560,756,254 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 2,549,687,547 | 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 | 2,557,972,625 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 2,546,903,918 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 2,568,346,254 | T13 plus the loss to the chapter 313 agreement |
| T16 | 2,573,406,254 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 2,550,034,699 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 11,068,707 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 2,783,629 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 7,590,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 5,060,000 | 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
251-902-02/Plains ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 36,973,317 | N/A | 36,973,317 | 36,973,317 |
| B - MULTIFAMILY | 95,606 | N/A | 95,606 | 95,606 |
| C1 - VACANT LOTS | 601,658 | N/A | 601,658 | 601,658 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 40,341,633 | 2.5254 | 15,974,589 | 40,341,633 |
| D2 - FARM & RANCH IMP | 2,314,858 | N/A | 2,314,858 | 2,314,858 |
| E - NON-AG LAND AND IMPROVEMENTS | 30,490,347 | N/A | 30,490,347 | 30,490,347 |
| F1 - COMMERCIAL REAL | 10,886,813 | N/A | 10,886,813 | 10,886,813 |
| F2 - INDUSTRIAL REAL | 94,076,928 | N/A | 94,076,928 | 94,076,928 |
| G - ALL MINERALS | 2,147,099,996 | 1.0045 | 2,137,481,330 | 2,147,099,996 |
| J - ALL UTILITIES | 141,452,065 | 0.9818 | 144,074,216 | 141,452,065 |
| L1 - COMMERCIAL PERSONAL | 5,069,564 | N/A | 5,069,564 | 5,069,564 |
| L2 - INDUSTRIAL PERSONAL | 73,988,440 | N/A | 73,988,440 | 73,988,440 |
| M1 - MOBILE HOMES | 2,490,072 | N/A | 2,490,072 | 2,490,072 |
| 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 | 2,585,881,297 | 2,554,517,738 | 2,585,881,297 | |
| Less Total Deductions | 36,193,750 | 36,193,750 | 36,193,750 | |
| Total Taxable Value | 2,549,687,547 | 2,518,323,988 | 2,549,687,547 |
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 | 2,560,756,254 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 2,549,687,547 | 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 | 2,557,972,625 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 2,546,903,918 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 2,568,346,254 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 2,573,406,254 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 2,550,034,699 | 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 | 2,560,756,254 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 2,549,687,547 | 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 | 2,557,972,625 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 2,546,903,918 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 2,568,346,254 | T13 plus the loss to the chapter 313 agreement |
| T16 | 2,573,406,254 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 2,550,034,699 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 11,068,707 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 2,783,629 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 7,590,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 5,060,000 | Loss to Second Previous Homestead Increase |