taxes Property Tax Assistance

2021 ISD Summary Worksheet

212-Smith /Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 129,890,139 0.8772 148,073,574 129,890,139
B - MULTIFAMILY 2,702,380 N/A 2,702,380 2,702,380
C1 - VACANT LOTS 11,377,063 N/A 11,377,063 11,377,063
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,584,380 1.2454 6,089,974 7,584,380
D2 - FARM & RANCH IMP 4,894,608 N/A 4,894,608 4,894,608
E - NON-AG LAND AND IMPROVEMENTS 125,643,942 0.9497 132,298,560 125,643,942
F1 - COMMERCIAL REAL 58,552,684 0.9278 63,109,166 58,552,684
F2 - INDUSTRIAL REAL 120,650,084 N/A 120,650,084 120,650,084
G - ALL MINERALS 25,737,415 N/A 25,737,415 25,737,415
J - ALL UTILITIES 41,360,383 0.9405 43,977,015 41,360,383
L1 - COMMERCIAL PERSONAL 73,163,749 0.9980 73,310,370 73,163,749
L2 - INDUSTRIAL PERSONAL 121,546,274 N/A 121,546,274 121,546,274
M1 - MOBILE HOMES 11,753,634 N/A 11,753,634 11,753,634
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,565,102 N/A 1,565,102 1,565,102
S - SPECIAL INVENTORY 1,465,034 N/A 1,465,034 1,465,034
Subtotal 737,886,871 0 768,550,253 737,886,871
Less Total Deductions 82,415,973 0 93,205,957 82,415,973
Total Taxable Value 655,470,898 0 675,344,296 655,470,898

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
667,786,284 655,470,898 667,786,284 655,470,898


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,315,386 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
667,786,284 655,470,898 667,786,284 655,470,898

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

212-910-02/Winona ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 129,890,139 0.8772 148,073,574 129,890,139
B - MULTIFAMILY 2,702,380 N/A 2,702,380 2,702,380
C1 - VACANT LOTS 11,377,063 N/A 11,377,063 11,377,063
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,584,380 1.2454 6,089,974 7,584,380
D2 - FARM & RANCH IMP 4,894,608 N/A 4,894,608 4,894,608
E - NON-AG LAND AND IMPROVEMENTS 125,643,942 0.9497 132,298,560 125,643,942
F1 - COMMERCIAL REAL 58,552,684 0.9278 63,109,166 58,552,684
F2 - INDUSTRIAL REAL 120,650,084 N/A 120,650,084 120,650,084
G - ALL MINERALS 25,737,415 N/A 25,737,415 25,737,415
J - ALL UTILITIES 41,360,383 0.9405 43,977,015 41,360,383
L1 - COMMERCIAL PERSONAL 73,163,749 0.9980 73,310,370 73,163,749
L2 - INDUSTRIAL PERSONAL 121,546,274 N/A 121,546,274 121,546,274
M1 - MOBILE HOMES 11,753,634 N/A 11,753,634 11,753,634
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,565,102 N/A 1,565,102 1,565,102
S - SPECIAL INVENTORY 1,465,034 N/A 1,465,034 1,465,034
Subtotal 737,886,871 768,550,253 737,886,871
Less Total Deductions 82,415,973 93,205,957 82,415,973
Total Taxable Value 655,470,898 675,344,296 655,470,898

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
667,786,284 655,470,898 667,786,284 655,470,898


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
12,315,386 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
667,786,284 655,470,898 667,786,284 655,470,898

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