taxes Property Tax Assistance

2020 ISD Summary Worksheet

139-Lamar /Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2020 WTD Mean Ratio 2020 PTAD Value Estimate 2020 Value Assigned
A - SINGLE-FAMILY 644,067,412 0.9643 667,911,866 667,911,866
B - MULTIFAMILY 75,381,545 0.9107 82,773,191 82,773,191
C1 - VACANT LOTS 22,853,805 N/A 22,853,805 22,853,805
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 497,920 1.3784 361,241 361,241
D2 - FARM & RANCH IMP 289,000 N/A 289,000 289,000
E - NON-AG LAND AND IMPROVEMENTS 15,494,150 N/A 15,494,150 15,494,150
F1 - COMMERCIAL REAL 232,812,709 0.8718 267,048,301 267,048,301
F2 - INDUSTRIAL REAL 30,862,340 N/A 30,862,340 30,862,340
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,512,440 N/A 34,512,440 34,512,440
L1 - COMMERCIAL PERSONAL 102,071,620 1.0064 101,422,516 101,422,516
L2 - INDUSTRIAL PERSONAL 71,576,100 N/A 71,576,100 71,576,100
M1 - MOBILE HOMES 302,390 N/A 302,390 302,390
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 313,980 N/A 313,980 313,980
S - SPECIAL INVENTORY 14,143,690 N/A 14,143,690 14,143,690
Subtotal 1,245,179,101 0 1,309,865,010 1,309,865,010
Less Total Deductions 291,303,725 0 301,860,494 301,860,494
Total Taxable Value 953,875,376 0 1,008,004,516 1,008,004,516

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
1,043,366,232 1,008,004,516 1,043,366,232 1,008,004,516


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
35,361,716 0


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
1,043,366,232 1,008,004,516 1,043,366,232 1,008,004,516

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

139-909-02/Paris ISD



Category Local Tax Roll Value 2020 WTD Mean Ratio 2020 PTAD Value Estimate 2020 Value Assigned
A - SINGLE-FAMILY 644,067,412 0.9643 667,911,866 667,911,866
B - MULTIFAMILY 75,381,545 0.9107 82,773,191 82,773,191
C1 - VACANT LOTS 22,853,805 N/A 22,853,805 22,853,805
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 497,920 1.3784 361,241 361,241
D2 - FARM & RANCH IMP 289,000 N/A 289,000 289,000
E - NON-AG LAND AND IMPROVEMENTS 15,494,150 N/A 15,494,150 15,494,150
F1 - COMMERCIAL REAL 232,812,709 0.8718 267,048,301 267,048,301
F2 - INDUSTRIAL REAL 30,862,340 N/A 30,862,340 30,862,340
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,512,440 N/A 34,512,440 34,512,440
L1 - COMMERCIAL PERSONAL 102,071,620 1.0064 101,422,516 101,422,516
L2 - INDUSTRIAL PERSONAL 71,576,100 N/A 71,576,100 71,576,100
M1 - MOBILE HOMES 302,390 N/A 302,390 302,390
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 313,980 N/A 313,980 313,980
S - SPECIAL INVENTORY 14,143,690 N/A 14,143,690 14,143,690
Subtotal 1,245,179,101 1,309,865,010 1,309,865,010
Less Total Deductions 291,303,725 301,860,494 301,860,494
Total Taxable Value 953,875,376 1,008,004,516 1,008,004,516

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
1,043,366,232 1,008,004,516 1,043,366,232 1,008,004,516


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
35,361,716 0


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
1,043,366,232 1,008,004,516 1,043,366,232 1,008,004,516

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