taxes Property Tax Assistance

2022 ISD Summary Worksheet

081-Freestone/Freestone County

145-901/Buffalo ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 3,674,062 N/A 3,674,062 3,674,062
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 18,878 N/A 18,878 18,878
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,316,075 N/A 3,316,075 3,316,075
D2 - FARM & RANCH IMP 3,870,241 N/A 3,870,241 3,870,241
E - NON-AG LAND AND IMPROVEMENTS 45,335,210 N/A 45,335,210 45,335,210
F1 - COMMERCIAL REAL 625,141 N/A 625,141 625,141
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 8,678,680 N/A 8,678,680 8,678,680
J - ALL UTILITIES 39,801,140 N/A 39,801,140 39,801,140
L1 - COMMERCIAL PERSONAL 312,818 N/A 312,818 312,818
L2 - INDUSTRIAL PERSONAL 1,294,850 N/A 1,294,850 1,294,850
M1 - MOBILE HOMES 2,640,398 N/A 2,640,398 2,640,398
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 109,567,493 0 109,567,493 109,567,493
Less Total Deductions 11,044,843 0 11,044,843 11,044,843
Total Taxable Value 98,522,650 0 98,522,650 98,522,650

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
99,799,468 98,522,650 99,545,192 98,268,374 101,239,468


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
1,276,818 254,276 1,440,000


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
99,799,468 98,522,650 99,545,192 98,268,374 101,239,468

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

145-Leon/Leon County

145-901/Buffalo ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 95,682,220 0.9530 100,401,070 95,682,220
B - MULTIFAMILY 2,510,923 N/A 2,510,923 2,510,923
C1 - VACANT LOTS 3,349,120 N/A 3,349,120 3,349,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,425,070 1.8032 5,226,861 9,425,070
D2 - FARM & RANCH IMP 15,395,920 N/A 15,395,920 15,395,920
E - NON-AG LAND AND IMPROVEMENTS 238,815,460 0.8145 293,204,985 238,815,460
F1 - COMMERCIAL REAL 53,686,079 0.9808 54,737,030 53,686,079
F2 - INDUSTRIAL REAL 1,930,980 N/A 1,930,980 1,930,980
G - ALL MINERALS 11,009,450 N/A 11,009,450 11,009,450
J - ALL UTILITIES 105,184,770 0.9525 110,430,205 105,184,770
L1 - COMMERCIAL PERSONAL 19,545,210 N/A 19,545,210 19,545,210
L2 - INDUSTRIAL PERSONAL 51,722,070 N/A 51,722,070 51,722,070
M1 - MOBILE HOMES 15,925,320 N/A 15,925,320 15,925,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,026,540 N/A 1,026,540 1,026,540
Subtotal 625,209,132 0 686,415,684 625,209,132
Less Total Deductions 114,040,797 0 119,080,275 114,040,797
Total Taxable Value 511,168,335 0 567,335,409 511,168,335

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
525,137,525 511,168,335 522,825,700 508,856,510 537,467,525


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
13,969,190 2,311,825 12,330,000


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
525,137,525 511,168,335 522,825,700 508,856,510 537,467,525

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

145-901-02/Buffalo ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 99,356,282 0.9547 104,075,132 99,356,282
B - MULTIFAMILY 2,510,923 N/A 2,510,923 2,510,923
C1 - VACANT LOTS 3,367,998 N/A 3,367,998 3,367,998
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,741,145 1.4914 8,542,936 12,741,145
D2 - FARM & RANCH IMP 19,266,161 N/A 19,266,161 19,266,161
E - NON-AG LAND AND IMPROVEMENTS 284,150,670 0.8393 338,540,195 284,150,670
F1 - COMMERCIAL REAL 54,311,220 0.9810 55,362,171 54,311,220
F2 - INDUSTRIAL REAL 1,930,980 N/A 1,930,980 1,930,980
G - ALL MINERALS 19,688,130 N/A 19,688,130 19,688,130
J - ALL UTILITIES 144,985,910 0.9651 150,231,345 144,985,910
L1 - COMMERCIAL PERSONAL 19,858,028 N/A 19,858,028 19,858,028
L2 - INDUSTRIAL PERSONAL 53,016,920 N/A 53,016,920 53,016,920
M1 - MOBILE HOMES 18,565,718 N/A 18,565,718 18,565,718
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,026,540 N/A 1,026,540 1,026,540
Subtotal 734,776,625 795,983,177 734,776,625
Less Total Deductions 125,085,640 130,125,118 125,085,640
Total Taxable Value 609,690,985 665,858,059 609,690,985

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
624,936,993 609,690,985 622,370,892 607,124,884 638,706,993


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
15,246,008 2,566,101 13,770,000


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
624,936,993 609,690,985 622,370,892 607,124,884 638,706,993

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