taxes Property Tax Assistance

2021 ISD Summary Worksheet

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 171,914,598 0.7308 235,241,650 235,241,650
B - MULTIFAMILY 2,614,260 N/A 2,614,260 2,614,260
C1 - VACANT LOTS 5,497,780 N/A 5,497,780 5,497,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,979,987 1.0971 18,212,156 18,212,156
D2 - FARM & RANCH IMP 12,933,011 N/A 12,933,011 12,933,011
E - NON-AG LAND AND IMPROVEMENTS 104,832,065 0.8591 122,025,451 122,025,451
F1 - COMMERCIAL REAL 116,828,023 0.9067 128,849,700 128,849,700
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 38,313,950
J - ALL UTILITIES 71,246,950 0.9195 77,484,448 77,484,448
L1 - COMMERCIAL PERSONAL 42,343,505 1.0230 41,391,500 41,391,500
L2 - INDUSTRIAL PERSONAL 67,334,820 N/A 67,334,820 67,334,820
M1 - MOBILE HOMES 13,437,950 N/A 13,437,950 13,437,950
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 707,650,829 0 804,699,106 804,699,106
Less Total Deductions 89,205,372 0 116,211,004 116,211,004
Total Taxable Value 618,445,457 0 688,488,102 688,488,102

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
705,171,117 688,488,102 686,519,881 669,836,866


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
16,683,015 18,651,236


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
705,171,117 688,488,102 686,519,881 669,836,866

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)

210-901-02/Center ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 171,914,598 0.7308 235,241,650 235,241,650
B - MULTIFAMILY 2,614,260 N/A 2,614,260 2,614,260
C1 - VACANT LOTS 5,497,780 N/A 5,497,780 5,497,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,979,987 1.0971 18,212,156 18,212,156
D2 - FARM & RANCH IMP 12,933,011 N/A 12,933,011 12,933,011
E - NON-AG LAND AND IMPROVEMENTS 104,832,065 0.8591 122,025,451 122,025,451
F1 - COMMERCIAL REAL 116,828,023 0.9067 128,849,700 128,849,700
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 38,313,950
J - ALL UTILITIES 71,246,950 0.9195 77,484,448 77,484,448
L1 - COMMERCIAL PERSONAL 42,343,505 1.0230 41,391,500 41,391,500
L2 - INDUSTRIAL PERSONAL 67,334,820 N/A 67,334,820 67,334,820
M1 - MOBILE HOMES 13,437,950 N/A 13,437,950 13,437,950
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 707,650,829 804,699,106 804,699,106
Less Total Deductions 89,205,372 116,211,004 116,211,004
Total Taxable Value 618,445,457 688,488,102 688,488,102

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
705,171,117 688,488,102 686,519,881 669,836,866


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
16,683,015 18,651,236


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
705,171,117 688,488,102 686,519,881 669,836,866

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