taxes Property Tax Assistance

2021 ISD Summary Worksheet

Freer ISD (all splits)   Duval County  

066-Duval/Duval County

066-903/Freer ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 61,042,299 0.9100 67,079,449 67,079,449
B - MULTIFAMILY 996,000 N/A 996,000 996,000
C1 - VACANT LOTS 1,580,297 N/A 1,580,297 1,580,297
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,494,067 0.7336 27,936,180 27,936,180
D2 - FARM & RANCH IMP 136,270 N/A 136,270 136,270
E - NON-AG LAND AND IMPROVEMENTS 29,149,589 0.8498 34,301,705 34,301,705
F1 - COMMERCIAL REAL 19,285,163 0.9069 21,264,928 21,264,928
F2 - INDUSTRIAL REAL 4,718,120 N/A 4,718,120 4,718,120
G - ALL MINERALS 18,919,040 0.9878 19,152,703 19,152,703
J - ALL UTILITIES 187,323,760 0.9660 193,916,936 193,916,936
L1 - COMMERCIAL PERSONAL 6,630,750 N/A 6,630,750 6,630,750
L2 - INDUSTRIAL PERSONAL 39,532,950 N/A 39,532,950 39,532,950
M1 - MOBILE HOMES 3,827,190 N/A 3,827,190 3,827,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 393,635,495 0 421,073,478 421,073,478
Less Total Deductions 33,488,998 0 35,809,177 35,809,177
Total Taxable Value 360,146,497 0 385,264,301 385,264,301

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 391,583,471 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 385,264,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 386,850,476 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 380,531,306 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 391,583,471 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 385,264,301 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 386,850,476 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 380,531,306 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,319,170 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,732,995 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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066-903-02/Freer ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 61,042,299 0.9100 67,079,449 67,079,449
B - MULTIFAMILY 996,000 N/A 996,000 996,000
C1 - VACANT LOTS 1,580,297 N/A 1,580,297 1,580,297
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,494,067 0.7336 27,936,180 27,936,180
D2 - FARM & RANCH IMP 136,270 N/A 136,270 136,270
E - NON-AG LAND AND IMPROVEMENTS 29,149,589 0.8498 34,301,705 34,301,705
F1 - COMMERCIAL REAL 19,285,163 0.9069 21,264,928 21,264,928
F2 - INDUSTRIAL REAL 4,718,120 N/A 4,718,120 4,718,120
G - ALL MINERALS 18,919,040 0.9878 19,152,703 19,152,703
J - ALL UTILITIES 187,323,760 0.9660 193,916,936 193,916,936
L1 - COMMERCIAL PERSONAL 6,630,750 N/A 6,630,750 6,630,750
L2 - INDUSTRIAL PERSONAL 39,532,950 N/A 39,532,950 39,532,950
M1 - MOBILE HOMES 3,827,190 N/A 3,827,190 3,827,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 393,635,495 421,073,478 421,073,478
Less Total Deductions 33,488,998 35,809,177 35,809,177
Total Taxable Value 360,146,497 385,264,301 385,264,301

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 391,583,471 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 385,264,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 386,850,476 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 380,531,306 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 391,583,471 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 385,264,301 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 386,850,476 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 380,531,306 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,319,170 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,732,995 50% of the loss to the local optional percentage homestead exemption

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