taxes Property Tax Assistance

2021 ISD Summary Worksheet

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 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
1,143,108,833	1,128,794,633	1,143,108,833	1,128,794,633

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
14,314,200	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
1,143,108,833	1,128,794,633	1,143,108,833	1,128,794,633

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

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 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
1,143,108,833	1,128,794,633	1,143,108,833	1,128,794,633

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
14,314,200	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
1,143,108,833	1,128,794,633	1,143,108,833	1,128,794,633

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