taxes Property Tax Assistance

2022 ISD Summary Worksheet

073-Falls/Falls County

161-912/Riesel ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,919,440	N/A	1,919,440	1,919,440
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	609,420	N/A	609,420	609,420
D2 - FARM & RANCH IMP	434,750	N/A	434,750	434,750
E - NON-AG LAND AND IMPROVEMENTS	14,423,820	N/A	14,423,820	14,423,820
F1 - COMMERCIAL REAL	664,920	N/A	664,920	664,920
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	4,473,010	N/A	4,473,010	4,473,010
L1 - COMMERCIAL PERSONAL	21,017,840	N/A	21,017,840	21,017,840
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	246,670	N/A	246,670	246,670
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	43,789,870	0	43,789,870	43,789,870
Less Total Deductions	2,917,131	0	2,917,131	2,917,131
Total Taxable Value	40,872,739	0	40,872,739	40,872,739

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
41,327,930	40,872,739	41,017,774	40,562,583	41,717,930

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
455,191	310,156	390,000

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
41,327,930	40,872,739	41,017,774	40,562,583	41,717,930

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

161-McLennan/McLennan County

161-912/Riesel ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	106,883,729	1.0961	97,512,753	106,883,729
B - MULTIFAMILY	2,387,989	N/A	2,387,989	2,387,989
C1 - VACANT LOTS	3,169,483	N/A	3,169,483	3,169,483
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,143,990	1.1397	2,758,567	3,143,990
D2 - FARM & RANCH IMP	3,388,176	N/A	3,388,176	3,388,176
E - NON-AG LAND AND IMPROVEMENTS	68,136,716	1.0552	64,572,324	68,136,716
F1 - COMMERCIAL REAL	9,988,749	N/A	9,988,749	9,988,749
F2 - INDUSTRIAL REAL	271,477,596	N/A	271,477,596	271,477,596
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	55,881,062	0.9492	58,871,747	55,881,062
L1 - COMMERCIAL PERSONAL	11,285,630	1.0459	10,790,353	11,285,630
L2 - INDUSTRIAL PERSONAL	18,722,560	N/A	18,722,560	18,722,560
M1 - MOBILE HOMES	3,149,707	N/A	3,149,707	3,149,707
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	78,250	N/A	78,250	78,250
Subtotal	557,693,637	0	546,868,254	557,693,637
Less Total Deductions	136,141,380	0	130,506,516	136,141,380
Total Taxable Value	421,552,257	0	416,361,738	421,552,257

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
428,669,545	421,552,257	422,953,999	415,836,711	434,049,545

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
7,117,288	5,715,546	5,380,000

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
428,669,545	421,552,257	422,953,999	415,836,711	434,049,545

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE

161-912-02/Riesel ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	108,803,169	1.0942	99,432,193	108,803,169
B - MULTIFAMILY	2,387,989	N/A	2,387,989	2,387,989
C1 - VACANT LOTS	3,169,483	N/A	3,169,483	3,169,483
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,753,410	1.1144	3,367,987	3,753,410
D2 - FARM & RANCH IMP	3,822,926	N/A	3,822,926	3,822,926
E - NON-AG LAND AND IMPROVEMENTS	82,560,536	1.0451	78,996,144	82,560,536
F1 - COMMERCIAL REAL	10,653,669	N/A	10,653,669	10,653,669
F2 - INDUSTRIAL REAL	271,477,596	N/A	271,477,596	271,477,596
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	60,354,072	0.9528	63,344,757	60,354,072
L1 - COMMERCIAL PERSONAL	32,303,470	1.0156	31,808,193	32,303,470
L2 - INDUSTRIAL PERSONAL	18,722,560	N/A	18,722,560	18,722,560
M1 - MOBILE HOMES	3,396,377	N/A	3,396,377	3,396,377
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	78,250	N/A	78,250	78,250
Subtotal	601,483,507		590,658,124	601,483,507
Less Total Deductions	139,058,511		133,423,647	139,058,511
Total Taxable Value	462,424,996		457,234,477	462,424,996

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
469,997,475	462,424,996	463,971,773	456,399,294	475,767,475

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
7,572,479	6,025,702	5,770,000

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
469,997,475	462,424,996	463,971,773	456,399,294	475,767,475

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