taxes Property Tax Assistance

2021 ISD Summary Worksheet

Joaquin ISD (all splits)   Panola County   Shelby County  

183-Panola/Panola County

210-902/Joaquin ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 2,927,730 N/A 2,927,730 2,927,730
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 862,520 N/A 862,520 862,520
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 569,212 N/A 569,212 569,212
D2 - FARM & RANCH IMP 286,580 N/A 286,580 286,580
E - NON-AG LAND AND IMPROVEMENTS 1,760,240 N/A 1,760,240 1,760,240
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 6,720,300 N/A 6,720,300 6,720,300
J - ALL UTILITIES 5,029,340 N/A 5,029,340 5,029,340
L1 - COMMERCIAL PERSONAL 70,300 N/A 70,300 70,300
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 546,610 N/A 546,610 546,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 18,772,832 0 18,772,832 18,772,832
Less Total Deductions 1,763,022 0 1,763,022 1,763,022
Total Taxable Value 17,009,810 0 17,009,810 17,009,810

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 17,329,980 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,009,810 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 16,962,585 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 16,642,415 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 17,329,980 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,009,810 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,962,585 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,642,415 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 320,170 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 367,395 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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210-Shelby/Shelby County

210-902/Joaquin ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 52,042,362 0.9241 56,316,808 56,316,808
B - MULTIFAMILY 296,500 N/A 296,500 296,500
C1 - VACANT LOTS 2,605,362 N/A 2,605,362 2,605,362
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,056,369 1.1605 6,080,484 6,080,484
D2 - FARM & RANCH IMP 2,232,550 N/A 2,232,550 2,232,550
E - NON-AG LAND AND IMPROVEMENTS 51,855,980 0.8775 59,095,134 59,095,134
F1 - COMMERCIAL REAL 13,672,882 0.9927 13,773,428 13,773,428
F2 - INDUSTRIAL REAL 227,390 N/A 227,390 227,390
G - ALL MINERALS 16,067,750 N/A 16,067,750 16,067,750
J - ALL UTILITIES 73,649,750 0.9608 76,654,611 76,654,611
L1 - COMMERCIAL PERSONAL 8,926,400 N/A 8,926,400 8,926,400
L2 - INDUSTRIAL PERSONAL 15,655,360 N/A 15,655,360 15,655,360
M1 - MOBILE HOMES 7,478,270 N/A 7,478,270 7,478,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,300 N/A 8,300 8,300
Subtotal 251,775,225 0 265,418,347 265,418,347
Less Total Deductions 54,301,845 0 56,609,633 56,609,633
Total Taxable Value 197,473,380 0 208,808,714 208,808,714

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 215,320,695 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,808,714 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 208,009,815 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 201,497,834 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 215,320,695 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,808,714 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 208,009,815 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 201,497,834 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,511,981 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 7,310,880 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).


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210-902-02/Joaquin ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 54,970,092 0.9279 59,244,538 59,244,538
B - MULTIFAMILY 296,500 N/A 296,500 296,500
C1 - VACANT LOTS 3,467,882 N/A 3,467,882 3,467,882
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,625,581 1.1468 6,649,696 6,649,696
D2 - FARM & RANCH IMP 2,519,130 N/A 2,519,130 2,519,130
E - NON-AG LAND AND IMPROVEMENTS 53,616,220 0.8810 60,855,374 60,855,374
F1 - COMMERCIAL REAL 13,672,882 0.9927 13,773,428 13,773,428
F2 - INDUSTRIAL REAL 227,390 N/A 227,390 227,390
G - ALL MINERALS 22,788,050 N/A 22,788,050 22,788,050
J - ALL UTILITIES 78,679,090 0.9632 81,683,951 81,683,951
L1 - COMMERCIAL PERSONAL 8,996,700 N/A 8,996,700 8,996,700
L2 - INDUSTRIAL PERSONAL 15,655,360 N/A 15,655,360 15,655,360
M1 - MOBILE HOMES 8,024,880 N/A 8,024,880 8,024,880
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,300 N/A 8,300 8,300
Subtotal 270,548,057 284,191,179 284,191,179
Less Total Deductions 56,064,867 58,372,655 58,372,655
Total Taxable Value 214,483,190 225,818,524 225,818,524

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 232,650,675 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 225,818,524 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 224,972,400 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 218,140,249 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 232,650,675 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 225,818,524 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 224,972,400 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 218,140,249 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,832,151 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 7,678,275 50% of the loss to the local optional percentage homestead exemption

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