taxes Property Tax Assistance

2021 ISD Summary Worksheet

030-Callahan /Callahan County

030-903/Baird ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 51,373,400 0.9252 55,526,805 55,526,805
B - MULTIFAMILY 254,690 N/A 254,690 254,690
C1 - VACANT LOTS 542,750 N/A 542,750 542,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,297,310 0.7086 15,943,732 15,943,732
D2 - FARM & RANCH IMP 4,742,390 N/A 4,742,390 4,742,390
E - NON-AG LAND AND IMPROVEMENTS 57,595,290 0.9166 62,835,795 62,835,795
F1 - COMMERCIAL REAL 11,368,530 N/A 11,368,530 11,368,530
F2 - INDUSTRIAL REAL 4,363,330 N/A 4,363,330 4,363,330
G - ALL MINERALS 1,932,159 N/A 1,932,159 1,932,159
J - ALL UTILITIES 137,615,770 0.9773 140,812,207 140,812,207
L1 - COMMERCIAL PERSONAL 5,274,250 N/A 5,274,250 5,274,250
L2 - INDUSTRIAL PERSONAL 9,301,290 N/A 9,301,290 9,301,290
M1 - MOBILE HOMES 3,147,080 N/A 3,147,080 3,147,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,097,580 N/A 8,097,580 8,097,580
Subtotal 306,905,819 0 324,142,588 324,142,588
Less Total Deductions 34,359,183 0 37,203,205 37,203,205
Total Taxable Value 272,546,636 0 286,939,383 286,939,383

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
293,220,363 286,939,383 293,220,363 286,939,383


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,280,980 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
293,220,363 286,939,383 293,220,363 286,939,383

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 TAXABLE 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)

030-903-02/Baird ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 51,373,400 0.9252 55,526,805 55,526,805
B - MULTIFAMILY 254,690 N/A 254,690 254,690
C1 - VACANT LOTS 542,750 N/A 542,750 542,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,297,310 0.7086 15,943,732 15,943,732
D2 - FARM & RANCH IMP 4,742,390 N/A 4,742,390 4,742,390
E - NON-AG LAND AND IMPROVEMENTS 57,595,290 0.9166 62,835,795 62,835,795
F1 - COMMERCIAL REAL 11,368,530 N/A 11,368,530 11,368,530
F2 - INDUSTRIAL REAL 4,363,330 N/A 4,363,330 4,363,330
G - ALL MINERALS 1,932,159 N/A 1,932,159 1,932,159
J - ALL UTILITIES 137,615,770 0.9773 140,812,207 140,812,207
L1 - COMMERCIAL PERSONAL 5,274,250 N/A 5,274,250 5,274,250
L2 - INDUSTRIAL PERSONAL 9,301,290 N/A 9,301,290 9,301,290
M1 - MOBILE HOMES 3,147,080 N/A 3,147,080 3,147,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,097,580 N/A 8,097,580 8,097,580
Subtotal 306,905,819 324,142,588 324,142,588
Less Total Deductions 34,359,183 37,203,205 37,203,205
Total Taxable Value 272,546,636 286,939,383 286,939,383

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
293,220,363 286,939,383 293,220,363 286,939,383


Loss To
the Additional
$10,000 Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
6,280,980 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
293,220,363 286,939,383 293,220,363 286,939,383

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