taxes Property Tax Assistance

2020 ISD Summary Worksheet

034-Cass /Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2020 WTD Mean Ratio 2020 PTAD Value Estimate 2020 Value Assigned
A - SINGLE-FAMILY 62,056,850 0.9240 67,161,093 62,056,850
B - MULTIFAMILY 5,286,650 N/A 5,286,650 5,286,650
C1 - VACANT LOTS 2,738,120 N/A 2,738,120 2,738,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,116,718 1.0843 6,563,446 7,116,718
D2 - FARM & RANCH IMP 1,750,130 N/A 1,750,130 1,750,130
E - NON-AG LAND AND IMPROVEMENTS 107,965,201 0.9264 116,542,747 107,965,201
F1 - COMMERCIAL REAL 18,423,044 0.8879 20,749,008 18,423,044
F2 - INDUSTRIAL REAL 273,255,190 N/A 273,255,190 273,255,190
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 20,874,060 0.9101 22,936,007 20,874,060
L1 - COMMERCIAL PERSONAL 9,751,777 N/A 9,751,777 9,751,777
L2 - INDUSTRIAL PERSONAL 99,476,850 N/A 99,476,850 99,476,850
M1 - MOBILE HOMES 8,388,070 N/A 8,388,070 8,388,070
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,470 N/A 46,470 46,470
S - SPECIAL INVENTORY 452,270 N/A 452,270 452,270
Subtotal 617,581,400 0 635,097,828 617,581,400
Less Total Deductions 77,796,660 0 82,627,632 77,796,660
Total Taxable Value 539,784,740 0 552,470,196 539,784,740

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

T1 T2 T3 T4
551,711,046 539,784,740 540,163,653 528,237,347


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,926,306 11,547,393


T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
551,711,046 539,784,740 540,163,653 528,237,347

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction


T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

034-907-02/Queen City ISD



Category Local Tax Roll Value 2020 WTD Mean Ratio 2020 PTAD Value Estimate 2020 Value Assigned
A - SINGLE-FAMILY 62,056,850 0.9240 67,161,093 62,056,850
B - MULTIFAMILY 5,286,650 N/A 5,286,650 5,286,650
C1 - VACANT LOTS 2,738,120 N/A 2,738,120 2,738,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,116,718 1.0843 6,563,446 7,116,718
D2 - FARM & RANCH IMP 1,750,130 N/A 1,750,130 1,750,130
E - NON-AG LAND AND IMPROVEMENTS 107,965,201 0.9264 116,542,747 107,965,201
F1 - COMMERCIAL REAL 18,423,044 0.8879 20,749,008 18,423,044
F2 - INDUSTRIAL REAL 273,255,190 N/A 273,255,190 273,255,190
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 20,874,060 0.9101 22,936,007 20,874,060
L1 - COMMERCIAL PERSONAL 9,751,777 N/A 9,751,777 9,751,777
L2 - INDUSTRIAL PERSONAL 99,476,850 N/A 99,476,850 99,476,850
M1 - MOBILE HOMES 8,388,070 N/A 8,388,070 8,388,070
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,470 N/A 46,470 46,470
S - SPECIAL INVENTORY 452,270 N/A 452,270 452,270
Subtotal 617,581,400 635,097,828 617,581,400
Less Total Deductions 77,796,660 82,627,632 77,796,660
Total Taxable Value 539,784,740 552,470,196 539,784,740

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

T1 T2 T3 T4
551,711,046 539,784,740 540,163,653 528,237,347


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
11,926,306 11,547,393


T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
551,711,046 539,784,740 540,163,653 528,237,347

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption