taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty/Liberty County

146-903/Devers ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	38,796,430	1.0414	37,254,110	38,796,430
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	5,096,756	N/A	5,096,756	5,096,756
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	14,349,026	1.4611	9,820,621	14,349,026
D2 - FARM & RANCH IMP	2,469,749	N/A	2,469,749	2,469,749
E - NON-AG LAND AND IMPROVEMENTS	29,298,592	0.9137	32,065,877	29,298,592
F1 - COMMERCIAL REAL	4,101,563	N/A	4,101,563	4,101,563
F2 - INDUSTRIAL REAL	55,310	N/A	55,310	55,310
G - ALL MINERALS	26,363,837	1.0066	26,190,977	26,363,837
J - ALL UTILITIES	116,975,290	0.8343	140,207,707	116,975,290
L1 - COMMERCIAL PERSONAL	2,884,540	N/A	2,884,540	2,884,540
L2 - INDUSTRIAL PERSONAL	11,501,610	N/A	11,501,610	11,501,610
M1 - MOBILE HOMES	4,191,900	N/A	4,191,900	4,191,900
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	138,160	N/A	138,160	138,160
Subtotal	256,222,763	0	275,978,880	256,222,763
Less Total Deductions	18,534,568	0	17,760,122	18,534,568
Total Taxable Value	237,688,195	0	258,218,758	237,688,195

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
240,456,061	237,688,195	240,456,061	237,688,195	242,906,061

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
2,767,866	0	2,450,000

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
240,456,061	237,688,195	240,456,061	237,688,195	242,906,061

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

146-903-02/Devers ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	38,796,430	1.0414	37,254,110	38,796,430
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	5,096,756	N/A	5,096,756	5,096,756
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	14,349,026	1.4611	9,820,621	14,349,026
D2 - FARM & RANCH IMP	2,469,749	N/A	2,469,749	2,469,749
E - NON-AG LAND AND IMPROVEMENTS	29,298,592	0.9137	32,065,877	29,298,592
F1 - COMMERCIAL REAL	4,101,563	N/A	4,101,563	4,101,563
F2 - INDUSTRIAL REAL	55,310	N/A	55,310	55,310
G - ALL MINERALS	26,363,837	1.0066	26,190,977	26,363,837
J - ALL UTILITIES	116,975,290	0.8343	140,207,707	116,975,290
L1 - COMMERCIAL PERSONAL	2,884,540	N/A	2,884,540	2,884,540
L2 - INDUSTRIAL PERSONAL	11,501,610	N/A	11,501,610	11,501,610
M1 - MOBILE HOMES	4,191,900	N/A	4,191,900	4,191,900
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	138,160	N/A	138,160	138,160
Subtotal	256,222,763		275,978,880	256,222,763
Less Total Deductions	18,534,568		17,760,122	18,534,568
Total Taxable Value	237,688,195		258,218,758	237,688,195

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
240,456,061	237,688,195	240,456,061	237,688,195	242,906,061

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
2,767,866	0	2,450,000

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
240,456,061	237,688,195	240,456,061	237,688,195	242,906,061

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