taxes Property Tax Assistance

2021 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

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's office 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 school 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 572,682,080 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 560,712,629 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 559,695,924 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 547,726,473 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 572,682,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 560,712,629 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 559,695,924 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 547,726,473 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,969,451 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 12,986,156 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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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's office 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 school 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 572,682,080 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 560,712,629 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 559,695,924 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 547,726,473 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 572,682,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 560,712,629 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 559,695,924 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 547,726,473 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,969,451 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 12,986,156 50% of the loss to the local optional percentage homestead exemption

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