taxes Property Tax Assistance

2022 ISD Summary Worksheet

202-Sabine/Sabine County

202-905/West Sabine ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 51,898,408 0.7952 65,264,598 65,264,598
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,773,810 N/A 5,773,810 5,773,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,569,304 0.9557 11,059,671 11,059,671
D2 - FARM & RANCH IMP 489,680 N/A 489,680 489,680
E - NON-AG LAND AND IMPROVEMENTS 28,378,870 0.8604 32,983,345 32,983,345
F1 - COMMERCIAL REAL 5,839,230 N/A 5,839,230 5,839,230
F2 - INDUSTRIAL REAL 9,953,150 N/A 9,953,150 9,953,150
G - ALL MINERALS 4,410 N/A 4,410 4,410
J - ALL UTILITIES 48,653,570 0.9573 50,823,744 50,823,744
L1 - COMMERCIAL PERSONAL 2,860,800 N/A 2,860,800 2,860,800
L2 - INDUSTRIAL PERSONAL 48,923,420 N/A 48,923,420 48,923,420
M1 - MOBILE HOMES 6,236,860 N/A 6,236,860 6,236,860
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 219,581,512 0 240,212,718 240,212,718
Less Total Deductions 44,132,895 0 51,667,648 51,667,648
Total Taxable Value 175,448,617 0 188,545,070 188,545,070

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
195,467,091 188,545,070 190,729,609 183,807,588 202,797,091


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
6,922,021 4,737,482 7,330,000


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
195,467,091 188,545,070 190,729,609 183,807,588 202,797,091

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 TAXABLE 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)

202-905-02/West Sabine ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 51,898,408 0.7952 65,264,598 65,264,598
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,773,810 N/A 5,773,810 5,773,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,569,304 0.9557 11,059,671 11,059,671
D2 - FARM & RANCH IMP 489,680 N/A 489,680 489,680
E - NON-AG LAND AND IMPROVEMENTS 28,378,870 0.8604 32,983,345 32,983,345
F1 - COMMERCIAL REAL 5,839,230 N/A 5,839,230 5,839,230
F2 - INDUSTRIAL REAL 9,953,150 N/A 9,953,150 9,953,150
G - ALL MINERALS 4,410 N/A 4,410 4,410
J - ALL UTILITIES 48,653,570 0.9573 50,823,744 50,823,744
L1 - COMMERCIAL PERSONAL 2,860,800 N/A 2,860,800 2,860,800
L2 - INDUSTRIAL PERSONAL 48,923,420 N/A 48,923,420 48,923,420
M1 - MOBILE HOMES 6,236,860 N/A 6,236,860 6,236,860
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 219,581,512 240,212,718 240,212,718
Less Total Deductions 44,132,895 51,667,648 51,667,648
Total Taxable Value 175,448,617 188,545,070 188,545,070

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
195,467,091 188,545,070 190,729,609 183,807,588 202,797,091


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
6,922,021 4,737,482 7,330,000


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
195,467,091 188,545,070 190,729,609 183,807,588 202,797,091

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