taxes Property Tax Assistance

2022 ISD Summary Worksheet

034-Cass/Cass County

034-905/Linden-Kildare CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	70,415,740	N/A	70,415,740	70,415,740
B - MULTIFAMILY	2,870,960	N/A	2,870,960	2,870,960
C1 - VACANT LOTS	2,182,320	N/A	2,182,320	2,182,320
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	29,007,490	N/A	29,007,490	29,007,490
D2 - FARM & RANCH IMP	6,871,513	N/A	6,871,513	6,871,513
E - NON-AG LAND AND IMPROVEMENTS	203,182,808	N/A	203,182,808	203,182,808
F1 - COMMERCIAL REAL	21,814,739	N/A	21,814,739	21,814,739
F2 - INDUSTRIAL REAL	1,108,400	N/A	1,108,400	1,108,400
G - ALL MINERALS	18,879,595	N/A	18,879,595	18,879,595
J - ALL UTILITIES	29,384,720	N/A	29,384,720	29,384,720
L1 - COMMERCIAL PERSONAL	6,789,933	N/A	6,789,933	6,789,933
L2 - INDUSTRIAL PERSONAL	11,027,740	N/A	11,027,740	11,027,740
M1 - MOBILE HOMES	10,229,650	N/A	10,229,650	10,229,650
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	154,800	N/A	154,800	154,800
Subtotal	413,920,408	0	413,920,408	413,920,408
Less Total Deductions	96,128,319	0	96,128,319	96,128,319
Total Taxable Value	317,792,089	0	317,792,089	317,792,089

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
335,874,931	317,792,089	335,874,931	317,792,089	351,644,931

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
18,082,842	0	15,770,000

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
335,874,931	317,792,089	335,874,931	317,792,089	351,644,931

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

034-905-02/Linden-Kildare CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	70,415,740	N/A	70,415,740	70,415,740
B - MULTIFAMILY	2,870,960	N/A	2,870,960	2,870,960
C1 - VACANT LOTS	2,182,320	N/A	2,182,320	2,182,320
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	29,007,490	N/A	29,007,490	29,007,490
D2 - FARM & RANCH IMP	6,871,513	N/A	6,871,513	6,871,513
E - NON-AG LAND AND IMPROVEMENTS	203,182,808	N/A	203,182,808	203,182,808
F1 - COMMERCIAL REAL	21,814,739	N/A	21,814,739	21,814,739
F2 - INDUSTRIAL REAL	1,108,400	N/A	1,108,400	1,108,400
G - ALL MINERALS	18,879,595	N/A	18,879,595	18,879,595
J - ALL UTILITIES	29,384,720	N/A	29,384,720	29,384,720
L1 - COMMERCIAL PERSONAL	6,789,933	N/A	6,789,933	6,789,933
L2 - INDUSTRIAL PERSONAL	11,027,740	N/A	11,027,740	11,027,740
M1 - MOBILE HOMES	10,229,650	N/A	10,229,650	10,229,650
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	154,800	N/A	154,800	154,800
Subtotal	413,920,408		413,920,408	413,920,408
Less Total Deductions	96,128,319		96,128,319	96,128,319
Total Taxable Value	317,792,089		317,792,089	317,792,089

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
335,874,931	317,792,089	335,874,931	317,792,089	351,644,931

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
18,082,842	0	15,770,000

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
335,874,931	317,792,089	335,874,931	317,792,089	351,644,931

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