taxes Property Tax Assistance

2022 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

034-Cass/Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 83,175,270 N/A 83,175,270 83,175,270
B - MULTIFAMILY 5,933,290 N/A 5,933,290 5,933,290
C1 - VACANT LOTS 4,368,254 N/A 4,368,254 4,368,254
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,071,352 N/A 7,071,352 7,071,352
D2 - FARM & RANCH IMP 2,052,220 N/A 2,052,220 2,052,220
E - NON-AG LAND AND IMPROVEMENTS 144,270,161 N/A 144,270,161 144,270,161
F1 - COMMERCIAL REAL 20,389,940 N/A 20,389,940 20,389,940
F2 - INDUSTRIAL REAL 322,621,030 N/A 322,621,030 322,621,030
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 24,747,120 N/A 24,747,120 24,747,120
L1 - COMMERCIAL PERSONAL 9,554,714 N/A 9,554,714 9,554,714
L2 - INDUSTRIAL PERSONAL 103,120,260 N/A 103,120,260 103,120,260
M1 - MOBILE HOMES 11,901,680 N/A 11,901,680 11,901,680
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 55,370 N/A 55,370 55,370
S - SPECIAL INVENTORY 552,070 N/A 552,070 552,070
Subtotal 739,812,731 0 739,812,731 739,812,731
Less Total Deductions 110,079,348 0 110,079,348 110,079,348
Total Taxable Value 629,733,383 0 629,733,383 629,733,383

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 645,405,778 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 629,733,383 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 630,729,360 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 615,056,965 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 659,185,778 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 645,405,778 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 629,733,383 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 630,729,360 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 615,056,965 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 659,185,778 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 15,672,395 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 14,676,418 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,780,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


Back to top

034-907-02/Queen City ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 83,175,270 N/A 83,175,270 83,175,270
B - MULTIFAMILY 5,933,290 N/A 5,933,290 5,933,290
C1 - VACANT LOTS 4,368,254 N/A 4,368,254 4,368,254
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,071,352 N/A 7,071,352 7,071,352
D2 - FARM & RANCH IMP 2,052,220 N/A 2,052,220 2,052,220
E - NON-AG LAND AND IMPROVEMENTS 144,270,161 N/A 144,270,161 144,270,161
F1 - COMMERCIAL REAL 20,389,940 N/A 20,389,940 20,389,940
F2 - INDUSTRIAL REAL 322,621,030 N/A 322,621,030 322,621,030
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 24,747,120 N/A 24,747,120 24,747,120
L1 - COMMERCIAL PERSONAL 9,554,714 N/A 9,554,714 9,554,714
L2 - INDUSTRIAL PERSONAL 103,120,260 N/A 103,120,260 103,120,260
M1 - MOBILE HOMES 11,901,680 N/A 11,901,680 11,901,680
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 55,370 N/A 55,370 55,370
S - SPECIAL INVENTORY 552,070 N/A 552,070 552,070
Subtotal 739,812,731 739,812,731 739,812,731
Less Total Deductions 110,079,348 110,079,348 110,079,348
Total Taxable Value 629,733,383 629,733,383 629,733,383

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 645,405,778 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 629,733,383 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 630,729,360 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 615,056,965 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 659,185,778 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 645,405,778 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 629,733,383 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 630,729,360 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 615,056,965 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 659,185,778 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 15,672,395 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 14,676,418 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,780,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top