taxes Property Tax Assistance

2021 ISD Summary Worksheet

Pearsall ISD (all splits)   Frio County  

082-Frio/Frio County

082-903/Pearsall ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 162,372,480 0.9378 173,141,907 162,372,480
B - MULTIFAMILY 8,883,000 N/A 8,883,000 8,883,000
C1 - VACANT LOTS 12,750,510 N/A 12,750,510 12,750,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,587,860 1.0937 50,825,490 55,587,860
D2 - FARM & RANCH IMP 7,343,520 N/A 7,343,520 7,343,520
E - NON-AG LAND AND IMPROVEMENTS 136,413,430 1.0142 134,503,481 136,413,430
F1 - COMMERCIAL REAL 129,535,910 0.8074 160,435,856 129,535,910
F2 - INDUSTRIAL REAL 197,606,050 N/A 197,606,050 197,606,050
G - ALL MINERALS 194,767,580 0.9690 200,998,535 194,767,580
J - ALL UTILITIES 138,678,630 0.9601 144,441,860 138,678,630
L1 - COMMERCIAL PERSONAL 38,081,640 N/A 38,081,640 38,081,640
L2 - INDUSTRIAL PERSONAL 113,089,490 N/A 113,089,490 113,089,490
M1 - MOBILE HOMES 29,052,500 N/A 29,052,500 29,052,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 149,880 N/A 149,880 149,880
S - SPECIAL INVENTORY 640,500 N/A 640,500 640,500
Subtotal 1,224,952,980 0 1,271,944,219 1,224,952,980
Less Total Deductions 96,158,347 0 99,492,447 96,158,347
Total Taxable Value 1,128,794,633 0 1,172,451,772 1,128,794,633

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 1,143,108,833 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,128,794,633 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,143,108,833 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,128,794,633 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,143,108,833 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,128,794,633 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,143,108,833 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,128,794,633 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,314,200 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


Back to top

082-903-02/Pearsall ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 162,372,480 0.9378 173,141,907 162,372,480
B - MULTIFAMILY 8,883,000 N/A 8,883,000 8,883,000
C1 - VACANT LOTS 12,750,510 N/A 12,750,510 12,750,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,587,860 1.0937 50,825,490 55,587,860
D2 - FARM & RANCH IMP 7,343,520 N/A 7,343,520 7,343,520
E - NON-AG LAND AND IMPROVEMENTS 136,413,430 1.0142 134,503,481 136,413,430
F1 - COMMERCIAL REAL 129,535,910 0.8074 160,435,856 129,535,910
F2 - INDUSTRIAL REAL 197,606,050 N/A 197,606,050 197,606,050
G - ALL MINERALS 194,767,580 0.9690 200,998,535 194,767,580
J - ALL UTILITIES 138,678,630 0.9601 144,441,860 138,678,630
L1 - COMMERCIAL PERSONAL 38,081,640 N/A 38,081,640 38,081,640
L2 - INDUSTRIAL PERSONAL 113,089,490 N/A 113,089,490 113,089,490
M1 - MOBILE HOMES 29,052,500 N/A 29,052,500 29,052,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 149,880 N/A 149,880 149,880
S - SPECIAL INVENTORY 640,500 N/A 640,500 640,500
Subtotal 1,224,952,980 1,271,944,219 1,224,952,980
Less Total Deductions 96,158,347 99,492,447 96,158,347
Total Taxable Value 1,128,794,633 1,172,451,772 1,128,794,633

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 1,143,108,833 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,128,794,633 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,143,108,833 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,128,794,633 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,143,108,833 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,128,794,633 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,143,108,833 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,128,794,633 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,314,200 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

Back to top