taxes Property Tax Assistance

2022 ISD Summary Worksheet

Liberty ISD (all splits)   Liberty County  

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'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 1,160,789,136 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,131,670,263 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,160,789,136 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,131,670,263 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,185,499,136 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 1,160,789,136 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,131,670,263 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,160,789,136 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,131,670,263 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,185,499,136 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 29,118,873 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 24,710,000 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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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'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 1,160,789,136 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,131,670,263 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,160,789,136 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,131,670,263 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,185,499,136 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 1,160,789,136 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,131,670,263 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,160,789,136 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,131,670,263 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,185,499,136 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 29,118,873 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 24,710,000 Loss to the second most recent increase in the state-mandated homestead exemption

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