taxes Property Tax Assistance

2022 ISD Summary Worksheet

049-Cooke/Cooke County

049-902/Muenster ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	218,396,188	0.9830	222,173,131	218,396,188
B - MULTIFAMILY	1,261,613	N/A	1,261,613	1,261,613
C1 - VACANT LOTS	7,228,620	N/A	7,228,620	7,228,620
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,423,667	1.2679	9,009,569	11,423,667
D2 - FARM & RANCH IMP	6,395,799	N/A	6,395,799	6,395,799
E - NON-AG LAND AND IMPROVEMENTS	125,063,289	0.9747	128,309,520	125,063,289
F1 - COMMERCIAL REAL	33,575,600	0.9158	36,662,590	33,575,600
F2 - INDUSTRIAL REAL	222,788,267	N/A	222,788,267	222,788,267
G - ALL MINERALS	57,499,501	1.0109	56,879,514	57,499,501
J - ALL UTILITIES	21,745,854	N/A	21,745,854	21,745,854
L1 - COMMERCIAL PERSONAL	9,815,433	N/A	9,815,433	9,815,433
L2 - INDUSTRIAL PERSONAL	30,667,078	N/A	30,667,078	30,667,078
M1 - MOBILE HOMES	1,518,767	N/A	1,518,767	1,518,767
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	358,848	N/A	358,848	358,848
S - SPECIAL INVENTORY	667,044	N/A	667,044	667,044
Subtotal	748,405,568	0	755,481,647	748,405,568
Less Total Deductions	204,230,632	0	206,378,640	204,230,632
Total Taxable Value	544,174,936	0	549,103,007	544,174,936

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
556,454,640	544,174,936	556,454,640	544,174,936	565,194,640

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
12,279,704	0	8,740,000

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
654,556,317	642,276,613	654,556,317	642,276,613	663,296,317

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

049-902-02/Muenster ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	218,396,188	0.9830	222,173,131	218,396,188
B - MULTIFAMILY	1,261,613	N/A	1,261,613	1,261,613
C1 - VACANT LOTS	7,228,620	N/A	7,228,620	7,228,620
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,423,667	1.2679	9,009,569	11,423,667
D2 - FARM & RANCH IMP	6,395,799	N/A	6,395,799	6,395,799
E - NON-AG LAND AND IMPROVEMENTS	125,063,289	0.9747	128,309,520	125,063,289
F1 - COMMERCIAL REAL	33,575,600	0.9158	36,662,590	33,575,600
F2 - INDUSTRIAL REAL	222,788,267	N/A	222,788,267	222,788,267
G - ALL MINERALS	57,499,501	1.0109	56,879,514	57,499,501
J - ALL UTILITIES	21,745,854	N/A	21,745,854	21,745,854
L1 - COMMERCIAL PERSONAL	9,815,433	N/A	9,815,433	9,815,433
L2 - INDUSTRIAL PERSONAL	30,667,078	N/A	30,667,078	30,667,078
M1 - MOBILE HOMES	1,518,767	N/A	1,518,767	1,518,767
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	358,848	N/A	358,848	358,848
S - SPECIAL INVENTORY	667,044	N/A	667,044	667,044
Subtotal	748,405,568		755,481,647	748,405,568
Less Total Deductions	204,230,632		206,378,640	204,230,632
Total Taxable Value	544,174,936		549,103,007	544,174,936

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
556,454,640	544,174,936	556,454,640	544,174,936	565,194,640

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
12,279,704	0	8,740,000

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
654,556,317	642,276,613	654,556,317	642,276,613	663,296,317

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