taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty/Liberty County

146-906/Liberty ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	527,027,337	1.0072	523,259,866	527,027,337
B - MULTIFAMILY	20,731,041	N/A	20,731,041	20,731,041
C1 - VACANT LOTS	48,816,096	N/A	48,816,096	48,816,096
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,804,861	1.3650	5,717,903	7,804,861
D2 - FARM & RANCH IMP	2,242,733	N/A	2,242,733	2,242,733
E - NON-AG LAND AND IMPROVEMENTS	69,988,404	0.9522	73,501,790	69,988,404
F1 - COMMERCIAL REAL	158,120,891	0.9399	168,231,611	158,120,891
F2 - INDUSTRIAL REAL	76,200,510	N/A	76,200,510	76,200,510
G - ALL MINERALS	8,303,114	N/A	8,303,114	8,303,114
J - ALL UTILITIES	160,797,070	0.8649	185,914,059	160,797,070
L1 - COMMERCIAL PERSONAL	62,549,160	0.9748	64,166,147	62,549,160
L2 - INDUSTRIAL PERSONAL	146,261,740	N/A	146,261,740	146,261,740
M1 - MOBILE HOMES	24,016,050	N/A	24,016,050	24,016,050
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,773,910	N/A	6,773,910	6,773,910
Subtotal	1,319,632,917	0	1,354,136,570	1,319,632,917
Less Total Deductions	187,962,654	0	186,591,065	187,962,654
Total Taxable Value	1,131,670,263	0	1,167,545,505	1,131,670,263

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
1,160,789,136	1,131,670,263	1,160,789,136	1,131,670,263	1,185,499,136

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
29,118,873	0	24,710,000

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
1,160,789,136	1,131,670,263	1,160,789,136	1,131,670,263	1,185,499,136

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

146-906-02/Liberty ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	527,027,337	1.0072	523,259,866	527,027,337
B - MULTIFAMILY	20,731,041	N/A	20,731,041	20,731,041
C1 - VACANT LOTS	48,816,096	N/A	48,816,096	48,816,096
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,804,861	1.3650	5,717,903	7,804,861
D2 - FARM & RANCH IMP	2,242,733	N/A	2,242,733	2,242,733
E - NON-AG LAND AND IMPROVEMENTS	69,988,404	0.9522	73,501,790	69,988,404
F1 - COMMERCIAL REAL	158,120,891	0.9399	168,231,611	158,120,891
F2 - INDUSTRIAL REAL	76,200,510	N/A	76,200,510	76,200,510
G - ALL MINERALS	8,303,114	N/A	8,303,114	8,303,114
J - ALL UTILITIES	160,797,070	0.8649	185,914,059	160,797,070
L1 - COMMERCIAL PERSONAL	62,549,160	0.9748	64,166,147	62,549,160
L2 - INDUSTRIAL PERSONAL	146,261,740	N/A	146,261,740	146,261,740
M1 - MOBILE HOMES	24,016,050	N/A	24,016,050	24,016,050
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,773,910	N/A	6,773,910	6,773,910
Subtotal	1,319,632,917		1,354,136,570	1,319,632,917
Less Total Deductions	187,962,654		186,591,065	187,962,654
Total Taxable Value	1,131,670,263		1,167,545,505	1,131,670,263

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
1,160,789,136	1,131,670,263	1,160,789,136	1,131,670,263	1,185,499,136

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
29,118,873	0	24,710,000

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
1,160,789,136	1,131,670,263	1,160,789,136	1,131,670,263	1,185,499,136

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