taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
480,394,444	471,725,382	480,394,444	471,725,382	487,644,444

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
8,669,062	0	7,250,000

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
548,776,584	540,107,522	548,776,584	540,107,522	556,026,584

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 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	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 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
480,394,444	471,725,382	480,394,444	471,725,382	487,644,444

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
8,669,062	0	7,250,000

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
548,776,584	540,107,522	548,776,584	540,107,522	556,026,584

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