taxes Property Tax Assistance

2022 ISD Summary Worksheet

Jefferson ISD (all splits)   Marion County  

155-Marion/Marion County

155-901/Jefferson ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 336,661,500 0.6745 499,127,502 499,127,502
B - MULTIFAMILY 5,881,140 N/A 5,881,140 5,881,140
C1 - VACANT LOTS 33,333,560 N/A 33,333,560 33,333,560
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 48,651,850 1.0192 47,734,376 47,734,376
D2 - FARM & RANCH IMP 21,362,860 N/A 21,362,860 21,362,860
E - NON-AG LAND AND IMPROVEMENTS 94,005,320 0.8765 107,250,793 107,250,793
F1 - COMMERCIAL REAL 52,257,160 1.0036 52,069,709 52,069,709
F2 - INDUSTRIAL REAL 99,857,530 N/A 99,857,530 99,857,530
G - ALL MINERALS 48,797,460 N/A 48,797,460 48,797,460
J - ALL UTILITIES 86,191,270 0.9676 89,077,377 89,077,377
L1 - COMMERCIAL PERSONAL 8,700,500 N/A 8,700,500 8,700,500
L2 - INDUSTRIAL PERSONAL 41,592,990 N/A 41,592,990 41,592,990
M1 - MOBILE HOMES 11,017,010 N/A 11,017,010 11,017,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 888,453,710 0 1,065,946,367 1,065,946,367
Less Total Deductions 167,438,386 0 204,850,889 204,850,889
Total Taxable Value 721,015,324 0 861,095,478 861,095,478

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 889,538,888 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 861,095,478 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 878,119,798 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 849,676,388 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 916,998,888 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 889,538,888 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 861,095,478 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 878,119,798 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 849,676,388 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 916,998,888 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 28,443,410 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,419,090 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,460,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW).


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155-901-02/Jefferson ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 336,661,500 0.6745 499,127,502 499,127,502
B - MULTIFAMILY 5,881,140 N/A 5,881,140 5,881,140
C1 - VACANT LOTS 33,333,560 N/A 33,333,560 33,333,560
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 48,651,850 1.0192 47,734,376 47,734,376
D2 - FARM & RANCH IMP 21,362,860 N/A 21,362,860 21,362,860
E - NON-AG LAND AND IMPROVEMENTS 94,005,320 0.8765 107,250,793 107,250,793
F1 - COMMERCIAL REAL 52,257,160 1.0036 52,069,709 52,069,709
F2 - INDUSTRIAL REAL 99,857,530 N/A 99,857,530 99,857,530
G - ALL MINERALS 48,797,460 N/A 48,797,460 48,797,460
J - ALL UTILITIES 86,191,270 0.9676 89,077,377 89,077,377
L1 - COMMERCIAL PERSONAL 8,700,500 N/A 8,700,500 8,700,500
L2 - INDUSTRIAL PERSONAL 41,592,990 N/A 41,592,990 41,592,990
M1 - MOBILE HOMES 11,017,010 N/A 11,017,010 11,017,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 888,453,710 1,065,946,367 1,065,946,367
Less Total Deductions 167,438,386 204,850,889 204,850,889
Total Taxable Value 721,015,324 861,095,478 861,095,478

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 889,538,888 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 861,095,478 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 878,119,798 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 849,676,388 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 916,998,888 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 889,538,888 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 861,095,478 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 878,119,798 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 849,676,388 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 916,998,888 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 28,443,410 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,419,090 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,460,000 Loss to the second most recent increase in the state-mandated homestead exemption

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