taxes Property Tax Assistance

2022 ISD Summary Worksheet

112-Hopkins/Hopkins County

112-905/Cumby ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	37,990,520	0.7895	48,119,721	37,990,520
B - MULTIFAMILY	44,860	N/A	44,860	44,860
C1 - VACANT LOTS	187,420	N/A	187,420	187,420
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,543,590	1.1900	3,818,258	4,543,590
D2 - FARM & RANCH IMP	1,098,090	N/A	1,098,090	1,098,090
E - NON-AG LAND AND IMPROVEMENTS	68,043,880	0.8852	76,868,369	68,043,880
F1 - COMMERCIAL REAL	5,314,040	N/A	5,314,040	5,314,040
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	12,851,299	0.9616	13,364,496	12,851,299
L1 - COMMERCIAL PERSONAL	2,521,146	N/A	2,521,146	2,521,146
L2 - INDUSTRIAL PERSONAL	164,846	N/A	164,846	164,846
M1 - MOBILE HOMES	3,369,850	N/A	3,369,850	3,369,850
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	113,635	N/A	113,635	113,635
Subtotal	136,243,176	0	154,984,731	136,243,176
Less Total Deductions	41,793,374	0	51,839,707	41,793,374
Total Taxable Value	94,449,802	0	103,145,024	94,449,802

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
100,628,845	94,449,802	100,628,845	94,449,802	106,398,845

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
6,179,043	0	5,770,000

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
100,628,845	94,449,802	100,628,845	94,449,802	106,398,845

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 ONE OF THE GRACE PERIOD

116-Hunt/Hunt County

112-905/Cumby ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	3,006,430	N/A	3,006,430	3,006,430
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	255,210	N/A	255,210	255,210
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	558,640	N/A	558,640	558,640
D2 - FARM & RANCH IMP	1,292,269	N/A	1,292,269	1,292,269
E - NON-AG LAND AND IMPROVEMENTS	15,866,006	N/A	15,866,006	15,866,006
F1 - COMMERCIAL REAL	342,230	N/A	342,230	342,230
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	1,962,200	N/A	1,962,200	1,962,200
L1 - COMMERCIAL PERSONAL	15,070	N/A	15,070	15,070
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	192,360	N/A	192,360	192,360
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	23,490,415	0	23,490,415	23,490,415
Less Total Deductions	6,102,154	0	6,102,154	6,102,154
Total Taxable Value	17,388,261	0	17,388,261	17,388,261

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
17,864,273	17,388,261	17,864,273	17,388,261	18,574,273

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
476,012	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
17,864,273	17,388,261	17,864,273	17,388,261	18,574,273

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

112-905-02/Cumby ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	40,996,950	0.8019	51,126,151	40,996,950
B - MULTIFAMILY	44,860	N/A	44,860	44,860
C1 - VACANT LOTS	442,630	N/A	442,630	442,630
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,102,230	1.1657	4,376,898	5,102,230
D2 - FARM & RANCH IMP	2,390,359	N/A	2,390,359	2,390,359
E - NON-AG LAND AND IMPROVEMENTS	83,909,886	0.9048	92,734,375	83,909,886
F1 - COMMERCIAL REAL	5,656,270	N/A	5,656,270	5,656,270
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	14,813,499	0.9665	15,326,696	14,813,499
L1 - COMMERCIAL PERSONAL	2,536,216	N/A	2,536,216	2,536,216
L2 - INDUSTRIAL PERSONAL	164,846	N/A	164,846	164,846
M1 - MOBILE HOMES	3,562,210	N/A	3,562,210	3,562,210
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	113,635	N/A	113,635	113,635
Subtotal	159,733,591		178,475,146	159,733,591
Less Total Deductions	47,895,528		57,941,861	47,895,528
Total Taxable Value	111,838,063		120,533,285	111,838,063

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
118,493,118	111,838,063	118,493,118	111,838,063	124,973,118

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
6,655,055	0	6,480,000

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
118,493,118	111,838,063	118,493,118	111,838,063	124,973,118

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