taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty/Liberty County

146-904/Hardin ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	385,004,244	0.9935	387,523,144	385,004,244
B - MULTIFAMILY	1,287,240	N/A	1,287,240	1,287,240
C1 - VACANT LOTS	40,829,302	N/A	40,829,302	40,829,302
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,405,917	1.2196	12,632,264	15,405,917
D2 - FARM & RANCH IMP	5,032,224	N/A	5,032,224	5,032,224
E - NON-AG LAND AND IMPROVEMENTS	148,178,474	1.0217	145,031,295	148,178,474
F1 - COMMERCIAL REAL	37,944,125	N/A	37,944,125	37,944,125
F2 - INDUSTRIAL REAL	333,120	N/A	333,120	333,120
G - ALL MINERALS	5,459,554	N/A	5,459,554	5,459,554
J - ALL UTILITIES	118,140,320	0.8517	138,711,189	118,140,320
L1 - COMMERCIAL PERSONAL	21,873,990	N/A	21,873,990	21,873,990
L2 - INDUSTRIAL PERSONAL	29,751,450	N/A	29,751,450	29,751,450
M1 - MOBILE HOMES	32,353,970	N/A	32,353,970	32,353,970
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	841,593,930	0	858,762,867	841,593,930
Less Total Deductions	170,210,721	0	171,350,985	170,210,721
Total Taxable Value	671,383,209	0	687,411,882	671,383,209

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
690,449,894	671,383,209	690,449,894	671,383,209	709,599,894

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
19,066,685	0	19,150,000

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
690,449,894	671,383,209	690,449,894	671,383,209	709,599,894

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

146-904-02/Hardin ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	385,004,244	0.9935	387,523,144	385,004,244
B - MULTIFAMILY	1,287,240	N/A	1,287,240	1,287,240
C1 - VACANT LOTS	40,829,302	N/A	40,829,302	40,829,302
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,405,917	1.2196	12,632,264	15,405,917
D2 - FARM & RANCH IMP	5,032,224	N/A	5,032,224	5,032,224
E - NON-AG LAND AND IMPROVEMENTS	148,178,474	1.0217	145,031,295	148,178,474
F1 - COMMERCIAL REAL	37,944,125	N/A	37,944,125	37,944,125
F2 - INDUSTRIAL REAL	333,120	N/A	333,120	333,120
G - ALL MINERALS	5,459,554	N/A	5,459,554	5,459,554
J - ALL UTILITIES	118,140,320	0.8517	138,711,189	118,140,320
L1 - COMMERCIAL PERSONAL	21,873,990	N/A	21,873,990	21,873,990
L2 - INDUSTRIAL PERSONAL	29,751,450	N/A	29,751,450	29,751,450
M1 - MOBILE HOMES	32,353,970	N/A	32,353,970	32,353,970
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	841,593,930		858,762,867	841,593,930
Less Total Deductions	170,210,721		171,350,985	170,210,721
Total Taxable Value	671,383,209		687,411,882	671,383,209

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
690,449,894	671,383,209	690,449,894	671,383,209	709,599,894

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
19,066,685	0	19,150,000

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
690,449,894	671,383,209	690,449,894	671,383,209	709,599,894

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