taxes Property Tax Assistance

2022 ISD Summary Worksheet

028-Caldwell/Caldwell County

028-903/Luling ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 339,701,384 1.0041 338,314,295 339,701,384
B - MULTIFAMILY 14,004,699 N/A 14,004,699 14,004,699
C1 - VACANT LOTS 21,934,237 N/A 21,934,237 21,934,237
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,301,983 1.1407 2,894,812 3,301,983
D2 - FARM & RANCH IMP 15,109,157 N/A 15,109,157 15,109,157
E - NON-AG LAND AND IMPROVEMENTS 168,365,600 0.8815 190,998,979 168,365,600
F1 - COMMERCIAL REAL 69,734,196 0.9247 75,412,778 69,734,196
F2 - INDUSTRIAL REAL 6,064,620 N/A 6,064,620 6,064,620
G - ALL MINERALS 75,382,458 1.0085 74,747,108 75,382,458
J - ALL UTILITIES 49,123,960 0.7744 63,434,866 49,123,960
L1 - COMMERCIAL PERSONAL 21,135,610 N/A 21,135,610 21,135,610
L2 - INDUSTRIAL PERSONAL 14,587,250 N/A 14,587,250 14,587,250
M1 - MOBILE HOMES 9,341,550 N/A 9,341,550 9,341,550
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,287,450 N/A 2,287,450 2,287,450
Subtotal 810,074,154 0 850,267,411 810,074,154
Less Total Deductions 161,205,814 0 160,513,899 161,205,814
Total Taxable Value 648,868,340 0 689,753,512 648,868,340

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 T13
666,192,311 648,868,340 666,192,311 648,868,340 680,092,311


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
17,323,971 0 13,900,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
666,192,311 648,868,340 666,192,311 648,868,340 680,092,311

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

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

094-Guadalupe/Guadalupe County

028-903/Luling ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 28,099,801 1.1118 25,274,151 28,099,801
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,047,276 N/A 2,047,276 2,047,276
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,181,436 1.2681 1,720,221 2,181,436
D2 - FARM & RANCH IMP 1,764,040 N/A 1,764,040 1,764,040
E - NON-AG LAND AND IMPROVEMENTS 48,695,465 1.0598 45,947,787 48,695,465
F1 - COMMERCIAL REAL 7,628,733 0.9107 8,376,779 7,628,733
F2 - INDUSTRIAL REAL 1,654,570 N/A 1,654,570 1,654,570
G - ALL MINERALS 19,084,216 1.0058 18,974,166 19,084,216
J - ALL UTILITIES 8,488,613 0.9455 8,977,909 8,488,613
L1 - COMMERCIAL PERSONAL 3,387,241 N/A 3,387,241 3,387,241
L2 - INDUSTRIAL PERSONAL 388,761 N/A 388,761 388,761
M1 - MOBILE HOMES 3,115,034 N/A 3,115,034 3,115,034
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,925 N/A 7,925 7,925
Subtotal 126,543,111 0 121,635,860 126,543,111
Less Total Deductions 21,454,321 0 19,439,469 21,454,321
Total Taxable Value 105,088,790 0 102,196,391 105,088,790

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 T13
107,147,258 105,088,790 107,147,258 105,088,790 109,117,258


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
2,058,468 0 1,970,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
107,147,258 105,088,790 107,147,258 105,088,790 109,117,258

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

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

028-903-02/Luling ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 367,801,185 1.0116 363,588,446 367,801,185
B - MULTIFAMILY 14,004,699 N/A 14,004,699 14,004,699
C1 - VACANT LOTS 23,981,513 N/A 23,981,513 23,981,513
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,483,419 1.1882 4,615,033 5,483,419
D2 - FARM & RANCH IMP 16,873,197 N/A 16,873,197 16,873,197
E - NON-AG LAND AND IMPROVEMENTS 217,061,065 0.9161 236,946,766 217,061,065
F1 - COMMERCIAL REAL 77,362,929 0.9233 83,789,557 77,362,929
F2 - INDUSTRIAL REAL 7,719,190 N/A 7,719,190 7,719,190
G - ALL MINERALS 94,466,674 1.0080 93,721,274 94,466,674
J - ALL UTILITIES 57,612,573 0.7956 72,412,775 57,612,573
L1 - COMMERCIAL PERSONAL 24,522,851 N/A 24,522,851 24,522,851
L2 - INDUSTRIAL PERSONAL 14,976,011 N/A 14,976,011 14,976,011
M1 - MOBILE HOMES 12,456,584 N/A 12,456,584 12,456,584
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,295,375 N/A 2,295,375 2,295,375
Subtotal 936,617,265 971,903,271 936,617,265
Less Total Deductions 182,660,135 179,953,368 182,660,135
Total Taxable Value 753,957,130 791,949,903 753,957,130

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 T13
773,339,569 753,957,130 773,339,569 753,957,130 789,209,569


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
19,382,439 0 15,870,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
773,339,569 753,957,130 773,339,569 753,957,130 789,209,569

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement