taxes Property Tax Assistance

2021 ISD Summary Worksheet

187-Polk /Polk County

187-907/Livingston ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	1,333,905,473	0.9614	1,387,461,486	1,333,905,473
B - MULTIFAMILY	18,764,621	N/A	18,764,621	18,764,621
C1 - VACANT LOTS	84,797,637	N/A	84,797,637	84,797,637
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	35,280,511	1.0916	32,321,259	35,280,511
D2 - FARM & RANCH IMP	8,104,483	N/A	8,104,483	8,104,483
E - NON-AG LAND AND IMPROVEMENTS	255,109,743	0.9055	281,733,565	255,109,743
F1 - COMMERCIAL REAL	264,012,767	0.9551	276,424,214	264,012,767
F2 - INDUSTRIAL REAL	68,632,412	N/A	68,632,412	68,632,412
G - ALL MINERALS	10,673,830	N/A	10,673,830	10,673,830
J - ALL UTILITIES	124,260,333	0.9817	126,576,686	124,260,333
L1 - COMMERCIAL PERSONAL	86,542,003	N/A	86,542,003	86,542,003
L2 - INDUSTRIAL PERSONAL	16,431,591	N/A	16,431,591	16,431,591
M1 - MOBILE HOMES	72,666,408	N/A	72,666,408	72,666,408
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	849,528	N/A	849,528	849,528
S - SPECIAL INVENTORY	8,068,564	N/A	8,068,564	8,068,564
Subtotal	2,388,099,904	0	2,480,048,287	2,388,099,904
Less Total Deductions	416,508,905	0	438,833,671	416,508,905
Total Taxable Value	1,971,590,999	0	2,041,214,616	1,971,590,999

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
2,027,630,327	1,971,590,999	2,027,630,327	1,971,590,999

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
56,039,328	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
2,027,630,327	1,971,590,999	2,027,630,327	1,971,590,999

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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

187-907-02/Livingston ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	1,333,905,473	0.9614	1,387,461,486	1,333,905,473
B - MULTIFAMILY	18,764,621	N/A	18,764,621	18,764,621
C1 - VACANT LOTS	84,797,637	N/A	84,797,637	84,797,637
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	35,280,511	1.0916	32,321,259	35,280,511
D2 - FARM & RANCH IMP	8,104,483	N/A	8,104,483	8,104,483
E - NON-AG LAND AND IMPROVEMENTS	255,109,743	0.9055	281,733,565	255,109,743
F1 - COMMERCIAL REAL	264,012,767	0.9551	276,424,214	264,012,767
F2 - INDUSTRIAL REAL	68,632,412	N/A	68,632,412	68,632,412
G - ALL MINERALS	10,673,830	N/A	10,673,830	10,673,830
J - ALL UTILITIES	124,260,333	0.9817	126,576,686	124,260,333
L1 - COMMERCIAL PERSONAL	86,542,003	N/A	86,542,003	86,542,003
L2 - INDUSTRIAL PERSONAL	16,431,591	N/A	16,431,591	16,431,591
M1 - MOBILE HOMES	72,666,408	N/A	72,666,408	72,666,408
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	849,528	N/A	849,528	849,528
S - SPECIAL INVENTORY	8,068,564	N/A	8,068,564	8,068,564
Subtotal	2,388,099,904		2,480,048,287	2,388,099,904
Less Total Deductions	416,508,905		438,833,671	416,508,905
Total Taxable Value	1,971,590,999		2,041,214,616	1,971,590,999

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
2,027,630,327	1,971,590,999	2,027,630,327	1,971,590,999

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
56,039,328	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
2,027,630,327	1,971,590,999	2,027,630,327	1,971,590,999

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