taxes Property Tax Assistance

2022 ISD Summary Worksheet

Los Fresnos CISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-906/Los Fresnos CISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,083,578,922 0.7610 2,737,948,649 2,737,948,649
B - MULTIFAMILY 75,314,738 N/A 75,314,738 75,314,738
C1 - VACANT LOTS 172,051,847 0.7449 230,973,080 230,973,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,109,612 0.9952 28,246,255 28,246,255
D2 - FARM & RANCH IMP 2,839,259 N/A 2,839,259 2,839,259
E - NON-AG LAND AND IMPROVEMENTS 153,587,887 N/A 153,587,887 153,587,887
F1 - COMMERCIAL REAL 180,962,458 0.9848 183,755,542 183,755,542
F2 - INDUSTRIAL REAL 18,846,849 N/A 18,846,849 18,846,849
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 551,767,539 0.9665 570,892,436 570,892,436
L1 - COMMERCIAL PERSONAL 64,540,305 N/A 64,540,305 64,540,305
L2 - INDUSTRIAL PERSONAL 20,812,475 N/A 20,812,475 20,812,475
M1 - MOBILE HOMES 1,709,074 N/A 1,709,074 1,709,074
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 109,363 N/A 109,363 109,363
S - SPECIAL INVENTORY 11,937,993 N/A 11,937,993 11,937,993
Subtotal 3,366,168,321 0 4,101,513,905 4,101,513,905
Less Total Deductions 816,841,722 0 926,834,504 926,834,504
Total Taxable Value 2,549,326,599 0 3,174,679,401 3,174,679,401

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

Measure Value Description
T1 3,273,962,973 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,174,679,401 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 3,273,962,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,174,679,401 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,354,342,973 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,609,936,993 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,510,653,421 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 3,609,936,993 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,510,653,421 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,690,316,993 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 99,283,572 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 80,380,000 Loss to the previous increase in the state-mandated homestead

THE PVS 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)


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031-906-02/Los Fresnos CISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,083,578,922 0.7610 2,737,948,649 2,737,948,649
B - MULTIFAMILY 75,314,738 N/A 75,314,738 75,314,738
C1 - VACANT LOTS 172,051,847 0.7449 230,973,080 230,973,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,109,612 0.9952 28,246,255 28,246,255
D2 - FARM & RANCH IMP 2,839,259 N/A 2,839,259 2,839,259
E - NON-AG LAND AND IMPROVEMENTS 153,587,887 N/A 153,587,887 153,587,887
F1 - COMMERCIAL REAL 180,962,458 0.9848 183,755,542 183,755,542
F2 - INDUSTRIAL REAL 18,846,849 N/A 18,846,849 18,846,849
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 551,767,539 0.9665 570,892,436 570,892,436
L1 - COMMERCIAL PERSONAL 64,540,305 N/A 64,540,305 64,540,305
L2 - INDUSTRIAL PERSONAL 20,812,475 N/A 20,812,475 20,812,475
M1 - MOBILE HOMES 1,709,074 N/A 1,709,074 1,709,074
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 109,363 N/A 109,363 109,363
S - SPECIAL INVENTORY 11,937,993 N/A 11,937,993 11,937,993
Subtotal 3,366,168,321 4,101,513,905 4,101,513,905
Less Total Deductions 816,841,722 926,834,504 926,834,504
Total Taxable Value 2,549,326,599 3,174,679,401 3,174,679,401

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

Measure Value Description
T1 3,273,962,973 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,174,679,401 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 3,273,962,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,174,679,401 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,354,342,973 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,609,936,993 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,510,653,421 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 3,609,936,993 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,510,653,421 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,690,316,993 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 99,283,572 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 80,380,000 Loss to the previous increase in the state-mandated homestead

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