taxes Property Tax Assistance

2022 ISD Summary Worksheet

142-La Salle/La Salle County

142-901/Cotulla ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 90,598,242 N/A 90,598,242 90,598,242
B - MULTIFAMILY 5,083,790 N/A 5,083,790 5,083,790
C1 - VACANT LOTS 20,734,422 N/A 20,734,422 20,734,422
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 44,827,642 N/A 44,827,642 44,827,642
D2 - FARM & RANCH IMP 5,622,051 N/A 5,622,051 5,622,051
E - NON-AG LAND AND IMPROVEMENTS 137,418,166 N/A 137,418,166 137,418,166
F1 - COMMERCIAL REAL 115,222,518 N/A 115,222,518 115,222,518
F2 - INDUSTRIAL REAL 243,956,900 N/A 243,956,900 243,956,900
G - ALL MINERALS 5,996,396,612 N/A 5,996,396,612 5,996,396,612
J - ALL UTILITIES 831,996,880 N/A 831,996,880 831,996,880
L1 - COMMERCIAL PERSONAL 29,343,500 N/A 29,343,500 29,343,500
L2 - INDUSTRIAL PERSONAL 421,620,490 N/A 421,620,490 421,620,490
M1 - MOBILE HOMES 15,016,520 N/A 15,016,520 15,016,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 104,930 N/A 104,930 104,930
Subtotal 7,957,942,663 0 7,957,942,663 7,957,942,663
Less Total Deductions 65,570,069 0 65,570,069 65,570,069
Total Taxable Value 7,892,372,594 0 7,892,372,594 7,892,372,594

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
7,898,976,693 7,892,372,594 7,898,976,693 7,892,372,594 7,909,176,693


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
6,604,099 0 10,200,000


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
7,898,976,693 7,892,372,594 7,898,976,693 7,892,372,594 7,909,176,693

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

142-901-02/Cotulla ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 90,598,242 N/A 90,598,242 90,598,242
B - MULTIFAMILY 5,083,790 N/A 5,083,790 5,083,790
C1 - VACANT LOTS 20,734,422 N/A 20,734,422 20,734,422
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 44,827,642 N/A 44,827,642 44,827,642
D2 - FARM & RANCH IMP 5,622,051 N/A 5,622,051 5,622,051
E - NON-AG LAND AND IMPROVEMENTS 137,418,166 N/A 137,418,166 137,418,166
F1 - COMMERCIAL REAL 115,222,518 N/A 115,222,518 115,222,518
F2 - INDUSTRIAL REAL 243,956,900 N/A 243,956,900 243,956,900
G - ALL MINERALS 5,996,396,612 N/A 5,996,396,612 5,996,396,612
J - ALL UTILITIES 831,996,880 N/A 831,996,880 831,996,880
L1 - COMMERCIAL PERSONAL 29,343,500 N/A 29,343,500 29,343,500
L2 - INDUSTRIAL PERSONAL 421,620,490 N/A 421,620,490 421,620,490
M1 - MOBILE HOMES 15,016,520 N/A 15,016,520 15,016,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 104,930 N/A 104,930 104,930
Subtotal 7,957,942,663 7,957,942,663 7,957,942,663
Less Total Deductions 65,570,069 65,570,069 65,570,069
Total Taxable Value 7,892,372,594 7,892,372,594 7,892,372,594

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
7,898,976,693 7,892,372,594 7,898,976,693 7,892,372,594 7,909,176,693


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
6,604,099 0 10,200,000


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
7,898,976,693 7,892,372,594 7,898,976,693 7,892,372,594 7,909,176,693

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