taxes Property Tax Assistance

2021 ISD Summary Worksheet

Center ISD (all splits)   Shelby County  

210-Shelby/Shelby County

210-901/Center ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 172,009,929 0.7593 226,537,507 172,009,929
B - MULTIFAMILY 2,614,260 N/A 2,614,260 2,614,260
C1 - VACANT LOTS 5,522,900 N/A 5,522,900 5,522,900
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,988,153 1.0973 18,215,366 19,988,153
D2 - FARM & RANCH IMP 12,933,011 N/A 12,933,011 12,933,011
E - NON-AG LAND AND IMPROVEMENTS 104,831,045 0.8992 116,582,568 104,831,045
F1 - COMMERCIAL REAL 116,932,851 0.9950 117,520,453 116,932,851
F2 - INDUSTRIAL REAL 37,066,820 N/A 37,066,820 37,066,820
G - ALL MINERALS 37,325,450 0.9742 38,313,950 37,325,450
J - ALL UTILITIES 71,246,950 0.9341 76,273,365 71,246,950
L1 - COMMERCIAL PERSONAL 41,999,545 1.0230 41,055,274 41,999,545
L2 - INDUSTRIAL PERSONAL 67,748,570 N/A 67,748,570 67,748,570
M1 - MOBILE HOMES 13,482,010 N/A 13,482,010 13,482,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 32,760 N/A 32,760 32,760
S - SPECIAL INVENTORY 4,262,850 N/A 4,262,850 4,262,850
Subtotal 707,997,104 0 778,161,664 707,997,104
Less Total Deductions 90,750,412 0 114,873,310 90,750,412
Total Taxable Value 617,246,692 0 663,288,354 617,246,692

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 634,061,854 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 617,246,692 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 615,334,126 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 598,518,964 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 634,061,854 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 617,246,692 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 615,334,126 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 598,518,964 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,815,162 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,727,728 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.


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210-901-02/Center ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 172,009,929 0.7593 226,537,507 172,009,929
B - MULTIFAMILY 2,614,260 N/A 2,614,260 2,614,260
C1 - VACANT LOTS 5,522,900 N/A 5,522,900 5,522,900
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,988,153 1.0973 18,215,366 19,988,153
D2 - FARM & RANCH IMP 12,933,011 N/A 12,933,011 12,933,011
E - NON-AG LAND AND IMPROVEMENTS 104,831,045 0.8992 116,582,568 104,831,045
F1 - COMMERCIAL REAL 116,932,851 0.9950 117,520,453 116,932,851
F2 - INDUSTRIAL REAL 37,066,820 N/A 37,066,820 37,066,820
G - ALL MINERALS 37,325,450 0.9742 38,313,950 37,325,450
J - ALL UTILITIES 71,246,950 0.9341 76,273,365 71,246,950
L1 - COMMERCIAL PERSONAL 41,999,545 1.0230 41,055,274 41,999,545
L2 - INDUSTRIAL PERSONAL 67,748,570 N/A 67,748,570 67,748,570
M1 - MOBILE HOMES 13,482,010 N/A 13,482,010 13,482,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 32,760 N/A 32,760 32,760
S - SPECIAL INVENTORY 4,262,850 N/A 4,262,850 4,262,850
Subtotal 707,997,104 778,161,664 707,997,104
Less Total Deductions 90,750,412 114,873,310 90,750,412
Total Taxable Value 617,246,692 663,288,354 617,246,692

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 634,061,854 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 617,246,692 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 615,334,126 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 598,518,964 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 634,061,854 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 617,246,692 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 615,334,126 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 598,518,964 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,815,162 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,727,728 50% of the loss to the local optional percentage homestead exemption

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