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