taxes Property Tax Assistance

2022 ISD Summary Worksheet

028-Caldwell/Caldwell County

028-903/Luling ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	339,701,384	1.0041	338,314,295	339,701,384
B - MULTIFAMILY	14,004,699	N/A	14,004,699	14,004,699
C1 - VACANT LOTS	21,934,237	N/A	21,934,237	21,934,237
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,301,983	1.1407	2,894,812	3,301,983
D2 - FARM & RANCH IMP	15,109,157	N/A	15,109,157	15,109,157
E - NON-AG LAND AND IMPROVEMENTS	168,365,600	0.8815	190,998,979	168,365,600
F1 - COMMERCIAL REAL	69,734,196	0.9247	75,412,778	69,734,196
F2 - INDUSTRIAL REAL	6,064,620	N/A	6,064,620	6,064,620
G - ALL MINERALS	75,382,458	1.0085	74,747,108	75,382,458
J - ALL UTILITIES	49,123,960	0.7744	63,434,866	49,123,960
L1 - COMMERCIAL PERSONAL	21,135,610	N/A	21,135,610	21,135,610
L2 - INDUSTRIAL PERSONAL	14,587,250	N/A	14,587,250	14,587,250
M1 - MOBILE HOMES	9,341,550	N/A	9,341,550	9,341,550
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	2,287,450	N/A	2,287,450	2,287,450
Subtotal	810,074,154	0	850,267,411	810,074,154
Less Total Deductions	161,205,814	0	160,513,899	161,205,814
Total Taxable Value	648,868,340	0	689,753,512	648,868,340

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
666,192,311	648,868,340	666,192,311	648,868,340	680,092,311

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
17,323,971	0	13,900,000

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
666,192,311	648,868,340	666,192,311	648,868,340	680,092,311

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

094-Guadalupe/Guadalupe County

028-903/Luling ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	28,099,801	1.1118	25,274,151	28,099,801
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,047,276	N/A	2,047,276	2,047,276
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,181,436	1.2681	1,720,221	2,181,436
D2 - FARM & RANCH IMP	1,764,040	N/A	1,764,040	1,764,040
E - NON-AG LAND AND IMPROVEMENTS	48,695,465	1.0598	45,947,787	48,695,465
F1 - COMMERCIAL REAL	7,628,733	0.9107	8,376,779	7,628,733
F2 - INDUSTRIAL REAL	1,654,570	N/A	1,654,570	1,654,570
G - ALL MINERALS	19,084,216	1.0058	18,974,166	19,084,216
J - ALL UTILITIES	8,488,613	0.9455	8,977,909	8,488,613
L1 - COMMERCIAL PERSONAL	3,387,241	N/A	3,387,241	3,387,241
L2 - INDUSTRIAL PERSONAL	388,761	N/A	388,761	388,761
M1 - MOBILE HOMES	3,115,034	N/A	3,115,034	3,115,034
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	7,925	N/A	7,925	7,925
Subtotal	126,543,111	0	121,635,860	126,543,111
Less Total Deductions	21,454,321	0	19,439,469	21,454,321
Total Taxable Value	105,088,790	0	102,196,391	105,088,790

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
107,147,258	105,088,790	107,147,258	105,088,790	109,117,258

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
2,058,468	0	1,970,000

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
107,147,258	105,088,790	107,147,258	105,088,790	109,117,258

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

028-903-02/Luling ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	367,801,185	1.0116	363,588,446	367,801,185
B - MULTIFAMILY	14,004,699	N/A	14,004,699	14,004,699
C1 - VACANT LOTS	23,981,513	N/A	23,981,513	23,981,513
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,483,419	1.1882	4,615,033	5,483,419
D2 - FARM & RANCH IMP	16,873,197	N/A	16,873,197	16,873,197
E - NON-AG LAND AND IMPROVEMENTS	217,061,065	0.9161	236,946,766	217,061,065
F1 - COMMERCIAL REAL	77,362,929	0.9233	83,789,557	77,362,929
F2 - INDUSTRIAL REAL	7,719,190	N/A	7,719,190	7,719,190
G - ALL MINERALS	94,466,674	1.0080	93,721,274	94,466,674
J - ALL UTILITIES	57,612,573	0.7956	72,412,775	57,612,573
L1 - COMMERCIAL PERSONAL	24,522,851	N/A	24,522,851	24,522,851
L2 - INDUSTRIAL PERSONAL	14,976,011	N/A	14,976,011	14,976,011
M1 - MOBILE HOMES	12,456,584	N/A	12,456,584	12,456,584
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	2,295,375	N/A	2,295,375	2,295,375
Subtotal	936,617,265		971,903,271	936,617,265
Less Total Deductions	182,660,135		179,953,368	182,660,135
Total Taxable Value	753,957,130		791,949,903	753,957,130

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
773,339,569	753,957,130	773,339,569	753,957,130	789,209,569

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
19,382,439	0	15,870,000

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
773,339,569	753,957,130	773,339,569	753,957,130	789,209,569

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