taxes Property Tax Assistance

2021 ISD Summary Worksheet

030-Callahan /Callahan County

030-903/Baird ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 51,104,580 0.9676 52,815,812 52,815,812
B - MULTIFAMILY 523,510 N/A 523,510 523,510
C1 - VACANT LOTS 540,870 N/A 540,870 540,870
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,297,570 0.8355 13,521,959 13,521,959
D2 - FARM & RANCH IMP 4,750,130 N/A 4,750,130 4,750,130
E - NON-AG LAND AND IMPROVEMENTS 57,534,760 0.9258 62,145,993 62,145,993
F1 - COMMERCIAL REAL 11,489,750 N/A 11,489,750 11,489,750
F2 - INDUSTRIAL REAL 4,363,330 N/A 4,363,330 4,363,330
G - ALL MINERALS 1,921,159 N/A 1,921,159 1,921,159
J - ALL UTILITIES 137,668,690 0.9773 140,866,356 140,866,356
L1 - COMMERCIAL PERSONAL 5,263,204 N/A 5,263,204 5,263,204
L2 - INDUSTRIAL PERSONAL 9,270,960 N/A 9,270,960 9,270,960
M1 - MOBILE HOMES 3,147,080 N/A 3,147,080 3,147,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,097,580 N/A 8,097,580 8,097,580
Subtotal 306,973,173 0 318,717,693 318,717,693
Less Total Deductions 34,705,365 0 35,912,171 35,912,171
Total Taxable Value 272,267,808 0 282,805,522 282,805,522

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
289,166,502 282,805,522 289,166,502 282,805,522


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,360,980 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
289,166,502 282,805,522 289,166,502 282,805,522

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)

030-903-02/Baird ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 51,104,580 0.9676 52,815,812 52,815,812
B - MULTIFAMILY 523,510 N/A 523,510 523,510
C1 - VACANT LOTS 540,870 N/A 540,870 540,870
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,297,570 0.8355 13,521,959 13,521,959
D2 - FARM & RANCH IMP 4,750,130 N/A 4,750,130 4,750,130
E - NON-AG LAND AND IMPROVEMENTS 57,534,760 0.9258 62,145,993 62,145,993
F1 - COMMERCIAL REAL 11,489,750 N/A 11,489,750 11,489,750
F2 - INDUSTRIAL REAL 4,363,330 N/A 4,363,330 4,363,330
G - ALL MINERALS 1,921,159 N/A 1,921,159 1,921,159
J - ALL UTILITIES 137,668,690 0.9773 140,866,356 140,866,356
L1 - COMMERCIAL PERSONAL 5,263,204 N/A 5,263,204 5,263,204
L2 - INDUSTRIAL PERSONAL 9,270,960 N/A 9,270,960 9,270,960
M1 - MOBILE HOMES 3,147,080 N/A 3,147,080 3,147,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,097,580 N/A 8,097,580 8,097,580
Subtotal 306,973,173 318,717,693 318,717,693
Less Total Deductions 34,705,365 35,912,171 35,912,171
Total Taxable Value 272,267,808 282,805,522 282,805,522

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
289,166,502 282,805,522 289,166,502 282,805,522


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
6,360,980 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
289,166,502 282,805,522 289,166,502 282,805,522

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