taxes Property Tax Assistance

2021 ISD Summary Worksheet

034-Cass /Cass County

034-902/Avinger ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	48,419,253	0.9522	50,849,877	48,419,253
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,945,040	N/A	2,945,040	2,945,040
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,151,914	1.0494	4,909,322	5,151,914
D2 - FARM & RANCH IMP	991,090	N/A	991,090	991,090
E - NON-AG LAND AND IMPROVEMENTS	22,461,865	0.9733	23,078,049	22,461,865
F1 - COMMERCIAL REAL	2,564,160	N/A	2,564,160	2,564,160
F2 - INDUSTRIAL REAL	114,020	N/A	114,020	114,020
G - ALL MINERALS	13,054,399	0.9678	13,488,736	13,054,399
J - ALL UTILITIES	6,547,370	0.8538	7,668,506	6,547,370
L1 - COMMERCIAL PERSONAL	614,988	N/A	614,988	614,988
L2 - INDUSTRIAL PERSONAL	636,460	N/A	636,460	636,460
M1 - MOBILE HOMES	808,240	N/A	808,240	808,240
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	104,308,799	0	108,668,488	104,308,799
Less Total Deductions	18,959,407	0	20,276,591	18,959,407
Total Taxable Value	85,349,392	0	88,391,897	85,349,392

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
88,557,565	85,349,392	88,557,565	85,349,392

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
3,208,173	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
88,557,565	85,349,392	88,557,565	85,349,392

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

155-Marion /Marion County

034-902/Avinger ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	871,390	N/A	871,390	871,390
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	100,880	N/A	100,880	100,880
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,321,249	N/A	1,321,249	1,321,249
D2 - FARM & RANCH IMP	4,570	N/A	4,570	4,570
E - NON-AG LAND AND IMPROVEMENTS	2,070,840	N/A	2,070,840	2,070,840
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	39,850	N/A	39,850	39,850
L1 - COMMERCIAL PERSONAL	10,100	N/A	10,100	10,100
L2 - INDUSTRIAL PERSONAL	51,840	N/A	51,840	51,840
M1 - MOBILE HOMES	0	N/A	0	0
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	4,470,719	0	4,470,719	4,470,719
Less Total Deductions	689,228	0	689,228	689,228
Total Taxable Value	3,781,491	0	3,781,491	3,781,491

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
3,921,491	3,781,491	3,921,491	3,781,491

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
140,000	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
3,921,491	3,781,491	3,921,491	3,781,491

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

034-902-02/Avinger ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	49,290,643	0.9530	51,721,267	49,290,643
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	3,045,920	N/A	3,045,920	3,045,920
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,473,163	1.0389	6,230,571	6,473,163
D2 - FARM & RANCH IMP	995,660	N/A	995,660	995,660
E - NON-AG LAND AND IMPROVEMENTS	24,532,705	0.9755	25,148,889	24,532,705
F1 - COMMERCIAL REAL	2,564,160	N/A	2,564,160	2,564,160
F2 - INDUSTRIAL REAL	114,020	N/A	114,020	114,020
G - ALL MINERALS	13,054,399	0.9678	13,488,736	13,054,399
J - ALL UTILITIES	6,587,220	0.8546	7,708,356	6,587,220
L1 - COMMERCIAL PERSONAL	625,088	N/A	625,088	625,088
L2 - INDUSTRIAL PERSONAL	688,300	N/A	688,300	688,300
M1 - MOBILE HOMES	808,240	N/A	808,240	808,240
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	108,779,518		113,139,207	108,779,518
Less Total Deductions	19,648,635		20,965,819	19,648,635
Total Taxable Value	89,130,883		92,173,388	89,130,883

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
92,479,056	89,130,883	92,479,056	89,130,883

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
3,348,173	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
92,479,056	89,130,883	92,479,056	89,130,883

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