taxes Property Tax Assistance

2022 ISD Summary Worksheet

043-Collin/Collin County

074-909/Leonard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	3,165,105	N/A	3,165,105	3,165,105
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	168,404	N/A	168,404	168,404
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	379,181	N/A	379,181	379,181
D2 - FARM & RANCH IMP	745,473	N/A	745,473	745,473
E - NON-AG LAND AND IMPROVEMENTS	28,363,562	N/A	28,363,562	28,363,562
F1 - COMMERCIAL REAL	1,030,015	N/A	1,030,015	1,030,015
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	1,148,584	N/A	1,148,584	1,148,584
L1 - COMMERCIAL PERSONAL	138,327	N/A	138,327	138,327
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	211,180	N/A	211,180	211,180
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	35,349,831	0	35,349,831	35,349,831
Less Total Deductions	7,698,163	0	7,698,163	7,698,163
Total Taxable Value	27,651,668	0	27,651,668	27,651,668

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
28,485,378	27,651,668	28,485,378	27,651,668	29,195,378

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
833,710	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
28,485,378	27,651,668	28,485,378	27,651,668	29,195,378

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

074-Fannin/Fannin County

074-909/Leonard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	206,168,248	N/A	206,168,248	206,168,248
B - MULTIFAMILY	5,072,500	N/A	5,072,500	5,072,500
C1 - VACANT LOTS	6,732,286	N/A	6,732,286	6,732,286
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,482,762	N/A	3,482,762	3,482,762
D2 - FARM & RANCH IMP	5,383,608	N/A	5,383,608	5,383,608
E - NON-AG LAND AND IMPROVEMENTS	127,082,407	N/A	127,082,407	127,082,407
F1 - COMMERCIAL REAL	28,510,407	N/A	28,510,407	28,510,407
F2 - INDUSTRIAL REAL	651,180	N/A	651,180	651,180
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	18,627,530	N/A	18,627,530	18,627,530
L1 - COMMERCIAL PERSONAL	13,796,740	N/A	13,796,740	13,796,740
L2 - INDUSTRIAL PERSONAL	1,170,990	N/A	1,170,990	1,170,990
M1 - MOBILE HOMES	2,735,230	N/A	2,735,230	2,735,230
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	356,170	N/A	356,170	356,170
S - SPECIAL INVENTORY	600	N/A	600	600
Subtotal	419,770,658	0	419,770,658	419,770,658
Less Total Deductions	97,430,223	0	97,430,223	97,430,223
Total Taxable Value	322,340,435	0	322,340,435	322,340,435

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
333,839,510	322,340,435	333,839,510	322,340,435	342,989,510

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
11,499,075	0	9,150,000

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
333,839,510	322,340,435	333,839,510	322,340,435	342,989,510

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

116-Hunt/Hunt County

074-909/Leonard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	9,234,330	N/A	9,234,330	9,234,330
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	955,310	N/A	955,310	955,310
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	606,840	N/A	606,840	606,840
D2 - FARM & RANCH IMP	1,157,360	N/A	1,157,360	1,157,360
E - NON-AG LAND AND IMPROVEMENTS	23,906,400	N/A	23,906,400	23,906,400
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	2,534,370	N/A	2,534,370	2,534,370
L1 - COMMERCIAL PERSONAL	49,010	N/A	49,010	49,010
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	905,000	N/A	905,000	905,000
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	39,348,620	0	39,348,620	39,348,620
Less Total Deductions	10,527,580	0	10,527,580	10,527,580
Total Taxable Value	28,821,040	0	28,821,040	28,821,040

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
29,676,095	28,821,040	29,676,095	28,821,040	30,576,095

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
855,055	0	900,000

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
29,676,095	28,821,040	29,676,095	28,821,040	30,576,095

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

074-909-02/Leonard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	218,567,683	N/A	218,567,683	218,567,683
B - MULTIFAMILY	5,072,500	N/A	5,072,500	5,072,500
C1 - VACANT LOTS	7,856,000	N/A	7,856,000	7,856,000
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,468,783	N/A	4,468,783	4,468,783
D2 - FARM & RANCH IMP	7,286,441	N/A	7,286,441	7,286,441
E - NON-AG LAND AND IMPROVEMENTS	179,352,369	N/A	179,352,369	179,352,369
F1 - COMMERCIAL REAL	29,540,422	N/A	29,540,422	29,540,422
F2 - INDUSTRIAL REAL	651,180	N/A	651,180	651,180
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	22,310,484	N/A	22,310,484	22,310,484
L1 - COMMERCIAL PERSONAL	13,984,077	N/A	13,984,077	13,984,077
L2 - INDUSTRIAL PERSONAL	1,170,990	N/A	1,170,990	1,170,990
M1 - MOBILE HOMES	3,851,410	N/A	3,851,410	3,851,410
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	356,170	N/A	356,170	356,170
S - SPECIAL INVENTORY	600	N/A	600	600
Subtotal	494,469,109		494,469,109	494,469,109
Less Total Deductions	115,655,966		115,655,966	115,655,966
Total Taxable Value	378,813,143		378,813,143	378,813,143

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
392,000,983	378,813,143	392,000,983	378,813,143	402,760,983

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
13,187,840	0	10,760,000

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
392,000,983	378,813,143	392,000,983	378,813,143	402,760,983

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