taxes Property Tax Assistance

2021 ISD Summary Worksheet

034-Cass /Cass County

034-907/Queen City ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	72,721,020	0.9786	74,311,281	72,721,020
B - MULTIFAMILY	5,593,570	N/A	5,593,570	5,593,570
C1 - VACANT LOTS	3,704,766	N/A	3,704,766	3,704,766
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,862,181	1.0751	6,383,073	6,862,181
D2 - FARM & RANCH IMP	1,776,770	N/A	1,776,770	1,776,770
E - NON-AG LAND AND IMPROVEMENTS	123,952,004	1.0550	117,490,051	123,952,004
F1 - COMMERCIAL REAL	20,006,600	0.8661	23,099,642	20,006,600
F2 - INDUSTRIAL REAL	271,654,520	N/A	271,654,520	271,654,520
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	22,972,210	0.9505	24,168,553	22,972,210
L1 - COMMERCIAL PERSONAL	8,747,244	N/A	8,747,244	8,747,244
L2 - INDUSTRIAL PERSONAL	96,112,520	N/A	96,112,520	96,112,520
M1 - MOBILE HOMES	10,393,480	N/A	10,393,480	10,393,480
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	84,530	N/A	84,530	84,530
S - SPECIAL INVENTORY	437,350	N/A	437,350	437,350
Subtotal	645,018,765	0	643,957,350	645,018,765
Less Total Deductions	84,306,136	0	85,740,591	84,306,136
Total Taxable Value	560,712,629	0	558,216,759	560,712,629

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
572,682,080	560,712,629	559,695,924	547,726,473

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
11,969,451	12,986,156

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
572,682,080	560,712,629	559,695,924	547,726,473

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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

034-907-02/Queen City ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	72,721,020	0.9786	74,311,281	72,721,020
B - MULTIFAMILY	5,593,570	N/A	5,593,570	5,593,570
C1 - VACANT LOTS	3,704,766	N/A	3,704,766	3,704,766
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,862,181	1.0751	6,383,073	6,862,181
D2 - FARM & RANCH IMP	1,776,770	N/A	1,776,770	1,776,770
E - NON-AG LAND AND IMPROVEMENTS	123,952,004	1.0550	117,490,051	123,952,004
F1 - COMMERCIAL REAL	20,006,600	0.8661	23,099,642	20,006,600
F2 - INDUSTRIAL REAL	271,654,520	N/A	271,654,520	271,654,520
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	22,972,210	0.9505	24,168,553	22,972,210
L1 - COMMERCIAL PERSONAL	8,747,244	N/A	8,747,244	8,747,244
L2 - INDUSTRIAL PERSONAL	96,112,520	N/A	96,112,520	96,112,520
M1 - MOBILE HOMES	10,393,480	N/A	10,393,480	10,393,480
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	84,530	N/A	84,530	84,530
S - SPECIAL INVENTORY	437,350	N/A	437,350	437,350
Subtotal	645,018,765		643,957,350	645,018,765
Less Total Deductions	84,306,136		85,740,591	84,306,136
Total Taxable Value	560,712,629		558,216,759	560,712,629

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
572,682,080	560,712,629	559,695,924	547,726,473

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
11,969,451	12,986,156

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
572,682,080	560,712,629	559,695,924	547,726,473

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