taxes Property Tax Assistance

2022 ISD Summary Worksheet

Pearsall ISD (all splits)   Frio County  

082-Frio/Frio County

082-903/Pearsall ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 176,326,090 0.7921 222,605,845 176,326,090
B - MULTIFAMILY 10,223,050 N/A 10,223,050 10,223,050
C1 - VACANT LOTS 13,638,870 N/A 13,638,870 13,638,870
C2 - COLONIA LOTS 40,240 N/A 40,240 40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,938,136 0.9850 55,772,671 54,938,136
D2 - FARM & RANCH IMP 7,442,160 N/A 7,442,160 7,442,160
E - NON-AG LAND AND IMPROVEMENTS 152,798,820 0.6166 247,808,660 152,798,820
F1 - COMMERCIAL REAL 142,177,730 0.9035 157,363,287 142,177,730
F2 - INDUSTRIAL REAL 243,558,340 N/A 243,558,340 243,558,340
G - ALL MINERALS 266,903,710 1.0195 261,798,637 266,903,710
J - ALL UTILITIES 225,172,000 0.8006 281,254,059 225,172,000
L1 - COMMERCIAL PERSONAL 34,584,455 N/A 34,584,455 34,584,455
L2 - INDUSTRIAL PERSONAL 98,837,780 N/A 98,837,780 98,837,780
M1 - MOBILE HOMES 31,330,340 N/A 31,330,340 31,330,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 43,050 N/A 43,050 43,050
S - SPECIAL INVENTORY 964,930 N/A 964,930 964,930
Subtotal 1,458,979,701 0 1,667,266,374 1,458,979,701
Less Total Deductions 203,000,110 0 211,389,651 203,000,110
Total Taxable Value 1,255,979,591 0 1,455,876,723 1,255,979,591

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 1,272,606,191 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,255,979,591 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,272,606,191 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,255,979,591 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,293,246,191 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 1,374,030,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,357,404,321 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,374,030,921 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,357,404,321 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,394,670,921 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 16,626,600 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,640,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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082-903-02/Pearsall ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 176,326,090 0.7921 222,605,845 176,326,090
B - MULTIFAMILY 10,223,050 N/A 10,223,050 10,223,050
C1 - VACANT LOTS 13,638,870 N/A 13,638,870 13,638,870
C2 - COLONIA LOTS 40,240 N/A 40,240 40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,938,136 0.9850 55,772,671 54,938,136
D2 - FARM & RANCH IMP 7,442,160 N/A 7,442,160 7,442,160
E - NON-AG LAND AND IMPROVEMENTS 152,798,820 0.6166 247,808,660 152,798,820
F1 - COMMERCIAL REAL 142,177,730 0.9035 157,363,287 142,177,730
F2 - INDUSTRIAL REAL 243,558,340 N/A 243,558,340 243,558,340
G - ALL MINERALS 266,903,710 1.0195 261,798,637 266,903,710
J - ALL UTILITIES 225,172,000 0.8006 281,254,059 225,172,000
L1 - COMMERCIAL PERSONAL 34,584,455 N/A 34,584,455 34,584,455
L2 - INDUSTRIAL PERSONAL 98,837,780 N/A 98,837,780 98,837,780
M1 - MOBILE HOMES 31,330,340 N/A 31,330,340 31,330,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 43,050 N/A 43,050 43,050
S - SPECIAL INVENTORY 964,930 N/A 964,930 964,930
Subtotal 1,458,979,701 1,667,266,374 1,458,979,701
Less Total Deductions 203,000,110 211,389,651 203,000,110
Total Taxable Value 1,255,979,591 1,455,876,723 1,255,979,591

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 1,272,606,191 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,255,979,591 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,272,606,191 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,255,979,591 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,293,246,191 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 1,374,030,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,357,404,321 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,374,030,921 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,357,404,321 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,394,670,921 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 16,626,600 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,640,000 Loss to the second most recent increase in the state-mandated homestead exemption

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