taxes Property Tax Assistance

2022 ISD Summary Worksheet

131-Kenedy/Kenedy County

137-903/Riviera ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	0	N/A	0	0
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	54,180	N/A	54,180	54,180
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	171,870	N/A	171,870	171,870
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	134,810	N/A	134,810	134,810
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	1,546	N/A	1,546	1,546
J - ALL UTILITIES	4,385,670	N/A	4,385,670	4,385,670
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	119,790	N/A	119,790	119,790
M1 - MOBILE HOMES	0	N/A	0	0
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	4,867,866	0	4,867,866	4,867,866
Less Total Deductions	27,210	0	27,210	27,210
Total Taxable Value	4,840,656	0	4,840,656	4,840,656

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
4,842,866	4,840,656	4,842,866	4,840,656	4,852,866

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
2,210	0	10,000

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
4,842,866	4,840,656	4,842,866	4,840,656	4,852,866

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

137-Kleberg/Kleberg County

137-903/Riviera ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	58,589,801	0.9417	62,217,055	62,217,055
B - MULTIFAMILY	60,390	N/A	60,390	60,390
C1 - VACANT LOTS	10,364,091	N/A	10,364,091	10,364,091
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	42,060,744	0.9137	46,033,822	46,033,822
D2 - FARM & RANCH IMP	1,670,961	N/A	1,670,961	1,670,961
E - NON-AG LAND AND IMPROVEMENTS	80,256,348	0.7177	111,824,367	111,824,367
F1 - COMMERCIAL REAL	17,459,800	0.9410	18,554,516	18,554,516
F2 - INDUSTRIAL REAL	304,960	N/A	304,960	304,960
G - ALL MINERALS	1,131,650	N/A	1,131,650	1,131,650
J - ALL UTILITIES	85,644,362	0.9676	88,512,156	88,512,156
L1 - COMMERCIAL PERSONAL	16,652,090	N/A	16,652,090	16,652,090
L2 - INDUSTRIAL PERSONAL	4,064,020	N/A	4,064,020	4,064,020
M1 - MOBILE HOMES	1,017,240	N/A	1,017,240	1,017,240
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	212,550	N/A	212,550	212,550
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	319,489,007	0	362,619,868	362,619,868
Less Total Deductions	31,868,684	0	34,049,570	34,049,570
Total Taxable Value	287,620,323	0	328,570,298	328,570,298

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
333,316,704	328,570,298	333,316,704	328,570,298	337,786,704

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
4,746,406	0	4,470,000

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
333,316,704	328,570,298	333,316,704	328,570,298	337,786,704

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

137-903-02/Riviera ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	58,589,801	0.9417	62,217,055	62,217,055
B - MULTIFAMILY	60,390	N/A	60,390	60,390
C1 - VACANT LOTS	10,418,271	N/A	10,418,271	10,418,271
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	42,232,614	0.9140	46,205,692	46,205,692
D2 - FARM & RANCH IMP	1,670,961	N/A	1,670,961	1,670,961
E - NON-AG LAND AND IMPROVEMENTS	80,391,158	0.7180	111,959,177	111,959,177
F1 - COMMERCIAL REAL	17,459,800	0.9410	18,554,516	18,554,516
F2 - INDUSTRIAL REAL	304,960	N/A	304,960	304,960
G - ALL MINERALS	1,133,196	N/A	1,133,196	1,133,196
J - ALL UTILITIES	90,030,032	0.9691	92,897,826	92,897,826
L1 - COMMERCIAL PERSONAL	16,652,090	N/A	16,652,090	16,652,090
L2 - INDUSTRIAL PERSONAL	4,183,810	N/A	4,183,810	4,183,810
M1 - MOBILE HOMES	1,017,240	N/A	1,017,240	1,017,240
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	212,550	N/A	212,550	212,550
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	324,356,873		367,487,734	367,487,734
Less Total Deductions	31,895,894		34,076,780	34,076,780
Total Taxable Value	292,460,979		333,410,954	333,410,954

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
338,159,570	333,410,954	338,159,570	333,410,954	342,639,570

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
4,748,616	0	4,480,000

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
338,159,570	333,410,954	338,159,570	333,410,954	342,639,570

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