taxes Property Tax Assistance

2022 ISD Summary Worksheet

Shiner ISD (all splits)   Gonzales County   Lavaca County  

089-Gonzales/Gonzales County

143-903/Shiner ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,523,660 N/A 2,523,660 2,523,660
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 8,210 N/A 8,210 8,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,840,910 0.9799 1,878,626 1,840,910
D2 - FARM & RANCH IMP 5,537,910 N/A 5,537,910 5,537,910
E - NON-AG LAND AND IMPROVEMENTS 29,732,150 1.0385 28,629,899 29,732,150
F1 - COMMERCIAL REAL 281,310 N/A 281,310 281,310
F2 - INDUSTRIAL REAL 2,729,430 N/A 2,729,430 2,729,430
G - ALL MINERALS 194,363,680 0.9992 194,519,295 194,363,680
J - ALL UTILITIES 6,830,270 N/A 6,830,270 6,830,270
L1 - COMMERCIAL PERSONAL 49,150 N/A 49,150 49,150
L2 - INDUSTRIAL PERSONAL 1,393,460 N/A 1,393,460 1,393,460
M1 - MOBILE HOMES 897,350 N/A 897,350 897,350
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 246,187,490 0 245,278,570 246,187,490
Less Total Deductions 7,871,587 0 7,871,587 7,871,587
Total Taxable Value 238,315,903 0 237,406,983 238,315,903

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 239,408,973 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 238,315,903 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 239,408,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 238,315,903 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 240,298,973 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 239,408,973 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 238,315,903 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 239,408,973 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 238,315,903 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 240,298,973 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 1,093,070 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 890,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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143-Lavaca/Lavaca County

143-903/Shiner ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 196,151,914 0.9906 198,013,238 196,151,914
B - MULTIFAMILY 1,963,126 N/A 1,963,126 1,963,126
C1 - VACANT LOTS 2,986,676 N/A 2,986,676 2,986,676
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,667,899 1.3218 3,531,413 4,667,899
D2 - FARM & RANCH IMP 8,058,376 N/A 8,058,376 8,058,376
E - NON-AG LAND AND IMPROVEMENTS 133,150,591 0.9522 139,834,689 133,150,591
F1 - COMMERCIAL REAL 24,342,682 N/A 24,342,682 24,342,682
F2 - INDUSTRIAL REAL 102,271,820 N/A 102,271,820 102,271,820
G - ALL MINERALS 161,440,230 1.0064 160,413,583 161,440,230
J - ALL UTILITIES 40,023,000 N/A 40,023,000 40,023,000
L1 - COMMERCIAL PERSONAL 14,187,255 N/A 14,187,255 14,187,255
L2 - INDUSTRIAL PERSONAL 50,031,885 N/A 50,031,885 50,031,885
M1 - MOBILE HOMES 2,736,906 N/A 2,736,906 2,736,906
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,115,167 N/A 1,115,167 1,115,167
Subtotal 743,127,527 0 749,509,816 743,127,527
Less Total Deductions 92,556,489 0 93,547,079 92,556,489
Total Taxable Value 650,571,038 0 655,962,737 650,571,038

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 666,381,109 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 650,571,038 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 666,381,109 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 650,571,038 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 678,241,109 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 666,381,109 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 650,571,038 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 666,381,109 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 650,571,038 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 678,241,109 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 15,810,071 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 11,860,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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143-903-02/Shiner ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 198,675,574 0.9907 200,536,898 198,675,574
B - MULTIFAMILY 1,963,126 N/A 1,963,126 1,963,126
C1 - VACANT LOTS 2,994,886 N/A 2,994,886 2,994,886
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,508,809 1.2031 5,410,039 6,508,809
D2 - FARM & RANCH IMP 13,596,286 N/A 13,596,286 13,596,286
E - NON-AG LAND AND IMPROVEMENTS 162,882,741 0.9669 168,464,588 162,882,741
F1 - COMMERCIAL REAL 24,623,992 N/A 24,623,992 24,623,992
F2 - INDUSTRIAL REAL 105,001,250 N/A 105,001,250 105,001,250
G - ALL MINERALS 355,803,910 1.0025 354,932,878 355,803,910
J - ALL UTILITIES 46,853,270 N/A 46,853,270 46,853,270
L1 - COMMERCIAL PERSONAL 14,236,405 N/A 14,236,405 14,236,405
L2 - INDUSTRIAL PERSONAL 51,425,345 N/A 51,425,345 51,425,345
M1 - MOBILE HOMES 3,634,256 N/A 3,634,256 3,634,256
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,115,167 N/A 1,115,167 1,115,167
Subtotal 989,315,017 994,788,386 989,315,017
Less Total Deductions 100,428,076 101,418,666 100,428,076
Total Taxable Value 888,886,941 893,369,720 888,886,941

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 905,790,082 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 888,886,941 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 905,790,082 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 888,886,941 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 918,540,082 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 905,790,082 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 888,886,941 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 905,790,082 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 888,886,941 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 918,540,082 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 16,903,141 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 12,750,000 Loss to the second most recent increase in the state-mandated homestead exemption

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