taxes Property Tax Assistance

2021 ISD Summary Worksheet

Paris ISD (all splits)   Lamar County  

139-Lamar/Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 642,041,308 0.8903 721,151,643 721,151,643
B - MULTIFAMILY 94,333,323 0.9647 97,785,138 97,785,138
C1 - VACANT LOTS 21,681,570 N/A 21,681,570 21,681,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 485,660 1.1952 406,340 406,340
D2 - FARM & RANCH IMP 263,350 N/A 263,350 263,350
E - NON-AG LAND AND IMPROVEMENTS 16,008,540 N/A 16,008,540 16,008,540
F1 - COMMERCIAL REAL 298,790,238 1.0219 292,386,963 292,386,963
F2 - INDUSTRIAL REAL 121,854,980 N/A 121,854,980 121,854,980
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,461,770 N/A 39,461,770 39,461,770
L1 - COMMERCIAL PERSONAL 99,247,690 0.9888 100,371,855 100,371,855
L2 - INDUSTRIAL PERSONAL 94,699,200 N/A 94,699,200 94,699,200
M1 - MOBILE HOMES 350,660 N/A 350,660 350,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 14,489,960 N/A 14,489,960 14,489,960
Subtotal 1,443,974,089 0 1,521,177,809 1,521,177,809
Less Total Deductions 267,446,347 0 300,710,100 300,710,100
Total Taxable Value 1,176,527,742 0 1,220,467,709 1,220,467,709

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 1,256,302,648 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,220,467,709 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,256,302,648 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,220,467,709 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,256,302,648 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,220,467,709 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,256,302,648 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,220,467,709 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,834,939 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 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).


Back to top


139-909-02/Paris ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 642,041,308 0.8903 721,151,643 721,151,643
B - MULTIFAMILY 94,333,323 0.9647 97,785,138 97,785,138
C1 - VACANT LOTS 21,681,570 N/A 21,681,570 21,681,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 485,660 1.1952 406,340 406,340
D2 - FARM & RANCH IMP 263,350 N/A 263,350 263,350
E - NON-AG LAND AND IMPROVEMENTS 16,008,540 N/A 16,008,540 16,008,540
F1 - COMMERCIAL REAL 298,790,238 1.0219 292,386,963 292,386,963
F2 - INDUSTRIAL REAL 121,854,980 N/A 121,854,980 121,854,980
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,461,770 N/A 39,461,770 39,461,770
L1 - COMMERCIAL PERSONAL 99,247,690 0.9888 100,371,855 100,371,855
L2 - INDUSTRIAL PERSONAL 94,699,200 N/A 94,699,200 94,699,200
M1 - MOBILE HOMES 350,660 N/A 350,660 350,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 14,489,960 N/A 14,489,960 14,489,960
Subtotal 1,443,974,089 1,521,177,809 1,521,177,809
Less Total Deductions 267,446,347 300,710,100 300,710,100
Total Taxable Value 1,176,527,742 1,220,467,709 1,220,467,709

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 1,256,302,648 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,220,467,709 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,256,302,648 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,220,467,709 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,256,302,648 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,220,467,709 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,256,302,648 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,220,467,709 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,834,939 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