taxes Property Tax Assistance

2022 ISD Summary Worksheet

Baird ISD (all splits)   Callahan County  

030-Callahan/Callahan County

030-903/Baird ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 54,501,030 0.8713 62,551,394 62,551,394
B - MULTIFAMILY 887,910 N/A 887,910 887,910
C1 - VACANT LOTS 610,140 N/A 610,140 610,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,797,730 0.9954 15,870,789 15,870,789
D2 - FARM & RANCH IMP 5,339,040 N/A 5,339,040 5,339,040
E - NON-AG LAND AND IMPROVEMENTS 60,336,800 0.8381 71,992,364 71,992,364
F1 - COMMERCIAL REAL 12,468,160 N/A 12,468,160 12,468,160
F2 - INDUSTRIAL REAL 193,160,800 N/A 193,160,800 193,160,800
G - ALL MINERALS 2,296,563 N/A 2,296,563 2,296,563
J - ALL UTILITIES 173,773,200 0.8834 196,709,531 196,709,531
L1 - COMMERCIAL PERSONAL 5,189,619 N/A 5,189,619 5,189,619
L2 - INDUSTRIAL PERSONAL 9,599,480 N/A 9,599,480 9,599,480
M1 - MOBILE HOMES 3,131,140 N/A 3,131,140 3,131,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,991,760 N/A 7,991,760 7,991,760
Subtotal 545,083,372 0 587,798,690 587,798,690
Less Total Deductions 110,437,168 0 116,073,308 116,073,308
Total Taxable Value 434,646,204 0 471,725,382 471,725,382

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's office 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 school 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

Measure Value Description
T1 480,394,444 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 471,725,382 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 480,394,444 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 471,725,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 487,644,444 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 548,776,584 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 540,107,522 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 548,776,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 540,107,522 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 556,026,584 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,669,062 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,250,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


Back to top


030-903-02/Baird ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 54,501,030 0.8713 62,551,394 62,551,394
B - MULTIFAMILY 887,910 N/A 887,910 887,910
C1 - VACANT LOTS 610,140 N/A 610,140 610,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,797,730 0.9954 15,870,789 15,870,789
D2 - FARM & RANCH IMP 5,339,040 N/A 5,339,040 5,339,040
E - NON-AG LAND AND IMPROVEMENTS 60,336,800 0.8381 71,992,364 71,992,364
F1 - COMMERCIAL REAL 12,468,160 N/A 12,468,160 12,468,160
F2 - INDUSTRIAL REAL 193,160,800 N/A 193,160,800 193,160,800
G - ALL MINERALS 2,296,563 N/A 2,296,563 2,296,563
J - ALL UTILITIES 173,773,200 0.8834 196,709,531 196,709,531
L1 - COMMERCIAL PERSONAL 5,189,619 N/A 5,189,619 5,189,619
L2 - INDUSTRIAL PERSONAL 9,599,480 N/A 9,599,480 9,599,480
M1 - MOBILE HOMES 3,131,140 N/A 3,131,140 3,131,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,991,760 N/A 7,991,760 7,991,760
Subtotal 545,083,372 587,798,690 587,798,690
Less Total Deductions 110,437,168 116,073,308 116,073,308
Total Taxable Value 434,646,204 471,725,382 471,725,382

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's office 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 school 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

Measure Value Description
T1 480,394,444 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 471,725,382 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 480,394,444 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 471,725,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 487,644,444 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 548,776,584 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 540,107,522 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 548,776,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 540,107,522 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 556,026,584 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,669,062 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,250,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top