taxes Property Tax Assistance

2022 ISD Summary Worksheet

Paris ISD (all splits)   Lamar County  

139-Lamar/Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 798,223,779 0.9130 874,286,724 874,286,724
B - MULTIFAMILY 101,849,302 0.9697 105,031,764 105,031,764
C1 - VACANT LOTS 21,025,389 N/A 21,025,389 21,025,389
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 463,235 1.2531 369,683 369,683
D2 - FARM & RANCH IMP 263,220 N/A 263,220 263,220
E - NON-AG LAND AND IMPROVEMENTS 20,351,926 N/A 20,351,926 20,351,926
F1 - COMMERCIAL REAL 315,445,094 0.9672 326,142,570 326,142,570
F2 - INDUSTRIAL REAL 78,316,130 N/A 78,316,130 78,316,130
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 42,988,120 N/A 42,988,120 42,988,120
L1 - COMMERCIAL PERSONAL 111,516,950 0.9861 113,088,886 113,088,886
L2 - INDUSTRIAL PERSONAL 146,267,560 N/A 146,267,560 146,267,560
M1 - MOBILE HOMES 634,300 N/A 634,300 634,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 17,551,680 N/A 17,551,680 17,551,680
Subtotal 1,655,162,525 0 1,746,583,792 1,746,583,792
Less Total Deductions 370,680,135 0 403,587,873 403,587,873
Total Taxable Value 1,284,482,390 0 1,342,995,919 1,342,995,919

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 1,390,559,267 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,342,995,919 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,390,559,267 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,342,995,919 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,428,519,267 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 1,390,559,267 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,342,995,919 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,390,559,267 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,342,995,919 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,428,519,267 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 47,563,348 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 37,960,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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139-909-02/Paris ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 798,223,779 0.9130 874,286,724 874,286,724
B - MULTIFAMILY 101,849,302 0.9697 105,031,764 105,031,764
C1 - VACANT LOTS 21,025,389 N/A 21,025,389 21,025,389
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 463,235 1.2531 369,683 369,683
D2 - FARM & RANCH IMP 263,220 N/A 263,220 263,220
E - NON-AG LAND AND IMPROVEMENTS 20,351,926 N/A 20,351,926 20,351,926
F1 - COMMERCIAL REAL 315,445,094 0.9672 326,142,570 326,142,570
F2 - INDUSTRIAL REAL 78,316,130 N/A 78,316,130 78,316,130
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 42,988,120 N/A 42,988,120 42,988,120
L1 - COMMERCIAL PERSONAL 111,516,950 0.9861 113,088,886 113,088,886
L2 - INDUSTRIAL PERSONAL 146,267,560 N/A 146,267,560 146,267,560
M1 - MOBILE HOMES 634,300 N/A 634,300 634,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 17,551,680 N/A 17,551,680 17,551,680
Subtotal 1,655,162,525 1,746,583,792 1,746,583,792
Less Total Deductions 370,680,135 403,587,873 403,587,873
Total Taxable Value 1,284,482,390 1,342,995,919 1,342,995,919

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 1,390,559,267 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,342,995,919 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,390,559,267 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,342,995,919 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,428,519,267 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 1,390,559,267 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,342,995,919 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,390,559,267 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,342,995,919 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,428,519,267 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 47,563,348 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 37,960,000 Loss to the second most recent increase in the state-mandated homestead exemption

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