taxes Property Tax Assistance

2022 ISD Summary Worksheet

145-Leon/Leon County

145-911/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	105,632,510	0.9985	105,791,197	105,632,510
B - MULTIFAMILY	346,210	N/A	346,210	346,210
C1 - VACANT LOTS	10,469,400	N/A	10,469,400	10,469,400
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	10,660,900	1.5635	6,818,577	10,660,900
D2 - FARM & RANCH IMP	35,367,900	N/A	35,367,900	35,367,900
E - NON-AG LAND AND IMPROVEMENTS	244,236,040	0.8960	272,584,866	244,236,040
F1 - COMMERCIAL REAL	23,416,751	N/A	23,416,751	23,416,751
F2 - INDUSTRIAL REAL	19,125,410	N/A	19,125,410	19,125,410
G - ALL MINERALS	70,539,220	1.0068	70,062,793	70,539,220
J - ALL UTILITIES	273,765,230	0.9284	294,878,533	273,765,230
L1 - COMMERCIAL PERSONAL	11,816,500	N/A	11,816,500	11,816,500
L2 - INDUSTRIAL PERSONAL	255,988,910	N/A	255,988,910	255,988,910
M1 - MOBILE HOMES	18,395,490	N/A	18,395,490	18,395,490
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	30,000	N/A	30,000	30,000
S - SPECIAL INVENTORY	145,160	N/A	145,160	145,160
Subtotal	1,079,935,631	0	1,125,237,697	1,079,935,631
Less Total Deductions	112,821,467	0	112,963,235	112,821,467
Total Taxable Value	967,114,164	0	1,012,274,462	967,114,164

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
978,738,754	967,114,164	978,738,754	967,114,164	989,418,754

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
11,624,590	0	10,680,000

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
978,738,754	967,114,164	978,738,754	967,114,164	989,418,754

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

198-Robertson/Robertson County

145-911/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	56,854,136	N/A	56,854,136	56,854,136
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	5,433,291	N/A	5,433,291	5,433,291
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,514,927	N/A	1,514,927	1,514,927
D2 - FARM & RANCH IMP	1,817,063	N/A	1,817,063	1,817,063
E - NON-AG LAND AND IMPROVEMENTS	13,602,702	N/A	13,602,702	13,602,702
F1 - COMMERCIAL REAL	92,174	N/A	92,174	92,174
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	1,328,234	N/A	1,328,234	1,328,234
J - ALL UTILITIES	11,430,172	N/A	11,430,172	11,430,172
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	911,035	N/A	911,035	911,035
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	110,500	N/A	110,500	110,500
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	93,094,234	0	93,094,234	93,094,234
Less Total Deductions	9,384,546	0	9,384,546	9,384,546
Total Taxable Value	83,709,688	0	83,709,688	83,709,688

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
85,236,846	83,709,688	85,236,846	83,709,688	86,476,846

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
1,527,158	0	1,240,000

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
85,236,846	83,709,688	85,236,846	83,709,688	86,476,846

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

145-911-02/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	162,486,646	0.9990	162,645,333	162,486,646
B - MULTIFAMILY	346,210	N/A	346,210	346,210
C1 - VACANT LOTS	15,902,691	N/A	15,902,691	15,902,691
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,175,827	1.4611	8,333,504	12,175,827
D2 - FARM & RANCH IMP	37,184,963	N/A	37,184,963	37,184,963
E - NON-AG LAND AND IMPROVEMENTS	257,838,742	0.9009	286,187,568	257,838,742
F1 - COMMERCIAL REAL	23,508,925	N/A	23,508,925	23,508,925
F2 - INDUSTRIAL REAL	19,125,410	N/A	19,125,410	19,125,410
G - ALL MINERALS	71,867,454	1.0067	71,391,027	71,867,454
J - ALL UTILITIES	285,195,402	0.9311	306,308,705	285,195,402
L1 - COMMERCIAL PERSONAL	11,816,500	N/A	11,816,500	11,816,500
L2 - INDUSTRIAL PERSONAL	255,988,910	N/A	255,988,910	255,988,910
M1 - MOBILE HOMES	19,306,525	N/A	19,306,525	19,306,525
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	140,500	N/A	140,500	140,500
S - SPECIAL INVENTORY	145,160	N/A	145,160	145,160
Subtotal	1,173,029,865		1,218,331,931	1,173,029,865
Less Total Deductions	122,206,013		122,347,781	122,206,013
Total Taxable Value	1,050,823,852		1,095,984,150	1,050,823,852

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
1,063,975,600	1,050,823,852	1,063,975,600	1,050,823,852	1,075,895,600

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
13,151,748	0	11,920,000

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
1,063,975,600	1,050,823,852	1,063,975,600	1,050,823,852	1,075,895,600

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