taxes Property Tax Assistance

2022 ISD Summary Worksheet

047-Comanche/Comanche County

047-902/De Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	128,393,043	0.7878	162,976,698	128,393,043
B - MULTIFAMILY	173,110	N/A	173,110	173,110
C1 - VACANT LOTS	3,264,290	N/A	3,264,290	3,264,290
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	13,428,200	0.9399	14,286,666	13,428,200
D2 - FARM & RANCH IMP	13,459,076	N/A	13,459,076	13,459,076
E - NON-AG LAND AND IMPROVEMENTS	133,069,131	0.7395	179,944,734	133,069,131
F1 - COMMERCIAL REAL	16,754,981	0.9849	17,011,860	16,754,981
F2 - INDUSTRIAL REAL	6,262,100	N/A	6,262,100	6,262,100
G - ALL MINERALS	2,724,127	N/A	2,724,127	2,724,127
J - ALL UTILITIES	21,436,320	0.9056	23,670,848	21,436,320
L1 - COMMERCIAL PERSONAL	6,678,650	N/A	6,678,650	6,678,650
L2 - INDUSTRIAL PERSONAL	17,857,740	N/A	17,857,740	17,857,740
M1 - MOBILE HOMES	2,159,270	N/A	2,159,270	2,159,270
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	437,560	N/A	437,560	437,560
Subtotal	366,097,598	0	450,906,729	366,097,598
Less Total Deductions	109,240,564	0	138,956,546	109,240,564
Total Taxable Value	256,857,034	0	311,950,183	256,857,034

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
268,946,015	256,857,034	268,946,015	256,857,034	281,376,015

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
12,088,981	0	12,430,000

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
268,946,015	256,857,034	268,946,015	256,857,034	281,376,015

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

067-Eastland/Eastland County

047-902/De Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	3,695,090	N/A	3,695,090	3,695,090
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	64,940	N/A	64,940	64,940
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,872,075	N/A	1,872,075	1,872,075
D2 - FARM & RANCH IMP	1,283,720	N/A	1,283,720	1,283,720
E - NON-AG LAND AND IMPROVEMENTS	20,144,940	N/A	20,144,940	20,144,940
F1 - COMMERCIAL REAL	727,240	N/A	727,240	727,240
F2 - INDUSTRIAL REAL	99,190	N/A	99,190	99,190
G - ALL MINERALS	260,560	N/A	260,560	260,560
J - ALL UTILITIES	4,783,190	N/A	4,783,190	4,783,190
L1 - COMMERCIAL PERSONAL	475,630	N/A	475,630	475,630
L2 - INDUSTRIAL PERSONAL	613,730	N/A	613,730	613,730
M1 - MOBILE HOMES	1,006,940	N/A	1,006,940	1,006,940
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	35,027,245	0	35,027,245	35,027,245
Less Total Deductions	6,769,588	0	6,769,588	6,769,588
Total Taxable Value	28,257,657	0	28,257,657	28,257,657

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
29,158,127	28,257,657	29,158,127	28,257,657	29,868,127

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
900,470	0	710,000

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
29,158,127	28,257,657	29,158,127	28,257,657	29,868,127

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

072-Erath/Erath County

047-902/De Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	468,200	N/A	468,200	468,200
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	933,900	N/A	933,900	933,900
D2 - FARM & RANCH IMP	325,780	N/A	325,780	325,780
E - NON-AG LAND AND IMPROVEMENTS	6,109,770	N/A	6,109,770	6,109,770
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	62,500	N/A	62,500	62,500
J - ALL UTILITIES	3,000,540	N/A	3,000,540	3,000,540
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	44,590	N/A	44,590	44,590
M1 - MOBILE HOMES	21,170	N/A	21,170	21,170
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	10,966,450	0	10,966,450	10,966,450
Less Total Deductions	1,831,046	0	1,831,046	1,831,046
Total Taxable Value	9,135,404	0	9,135,404	9,135,404

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
9,375,460	9,135,404	9,375,460	9,135,404	9,585,460

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
240,056	0	210,000

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
9,375,460	9,135,404	9,375,460	9,135,404	9,585,460

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

047-902-02/De Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	132,556,333	0.7931	167,139,988	132,556,333
B - MULTIFAMILY	173,110	N/A	173,110	173,110
C1 - VACANT LOTS	3,329,230	N/A	3,329,230	3,329,230
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	16,234,175	0.9498	17,092,641	16,234,175
D2 - FARM & RANCH IMP	15,068,576	N/A	15,068,576	15,068,576
E - NON-AG LAND AND IMPROVEMENTS	159,323,841	0.7727	206,199,444	159,323,841
F1 - COMMERCIAL REAL	17,482,221	0.9855	17,739,100	17,482,221
F2 - INDUSTRIAL REAL	6,361,290	N/A	6,361,290	6,361,290
G - ALL MINERALS	3,047,187	N/A	3,047,187	3,047,187
J - ALL UTILITIES	29,220,050	0.9290	31,454,578	29,220,050
L1 - COMMERCIAL PERSONAL	7,154,280	N/A	7,154,280	7,154,280
L2 - INDUSTRIAL PERSONAL	18,516,060	N/A	18,516,060	18,516,060
M1 - MOBILE HOMES	3,187,380	N/A	3,187,380	3,187,380
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	437,560	N/A	437,560	437,560
Subtotal	412,091,293		496,900,424	412,091,293
Less Total Deductions	117,841,198		147,557,180	117,841,198
Total Taxable Value	294,250,095		349,343,244	294,250,095

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
307,479,602	294,250,095	307,479,602	294,250,095	320,829,602

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
13,229,507	0	13,350,000

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
307,479,602	294,250,095	307,479,602	294,250,095	320,829,602

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