taxes Property Tax Assistance

2022 ISD Summary Worksheet

202-Sabine/Sabine County

210-903/Shelbyville ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	470,070	N/A	470,070	470,070
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	66,960	N/A	66,960	66,960
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,646,980	N/A	1,646,980	1,646,980
D2 - FARM & RANCH IMP	347,180	N/A	347,180	347,180
E - NON-AG LAND AND IMPROVEMENTS	1,893,080	N/A	1,893,080	1,893,080
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	961,320	N/A	961,320	961,320
J - ALL UTILITIES	897,930	N/A	897,930	897,930
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	62,080	N/A	62,080	62,080
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	6,345,600	0	6,345,600	6,345,600
Less Total Deductions	906,698	0	906,698	906,698
Total Taxable Value	5,438,902	0	5,438,902	5,438,902

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
5,541,572	5,438,902	5,541,572	5,438,902	5,681,572

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
102,670	0	140,000

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
5,541,572	5,438,902	5,541,572	5,438,902	5,681,572

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

210-Shelby/Shelby County

210-903/Shelbyville ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	34,235,763	0.7359	46,522,303	34,235,763
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,374,844	N/A	2,374,844	2,374,844
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	16,566,122	1.2053	13,744,537	16,566,122
D2 - FARM & RANCH IMP	12,988,047	N/A	12,988,047	12,988,047
E - NON-AG LAND AND IMPROVEMENTS	78,557,508	0.8246	95,267,412	78,557,508
F1 - COMMERCIAL REAL	2,303,860	N/A	2,303,860	2,303,860
F2 - INDUSTRIAL REAL	6,490	N/A	6,490	6,490
G - ALL MINERALS	128,765,500	1.0067	127,908,513	128,765,500
J - ALL UTILITIES	36,928,590	0.9152	40,350,295	36,928,590
L1 - COMMERCIAL PERSONAL	3,005,823	N/A	3,005,823	3,005,823
L2 - INDUSTRIAL PERSONAL	3,080,260	N/A	3,080,260	3,080,260
M1 - MOBILE HOMES	10,645,390	N/A	10,645,390	10,645,390
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	329,458,197	0	358,197,774	329,458,197
Less Total Deductions	43,819,599	0	56,134,464	43,819,599
Total Taxable Value	285,638,598	0	302,063,310	285,638,598

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
292,182,896	285,638,598	292,182,896	285,638,598	302,712,896

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
6,544,298	0	10,530,000

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
292,182,896	285,638,598	292,182,896	285,638,598	302,712,896

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 YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

210-903-02/Shelbyville ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	34,705,833	0.7385	46,992,373	34,705,833
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,441,804	N/A	2,441,804	2,441,804
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	18,213,102	1.1833	15,391,517	18,213,102
D2 - FARM & RANCH IMP	13,335,227	N/A	13,335,227	13,335,227
E - NON-AG LAND AND IMPROVEMENTS	80,450,588	0.8280	97,160,492	80,450,588
F1 - COMMERCIAL REAL	2,303,860	N/A	2,303,860	2,303,860
F2 - INDUSTRIAL REAL	6,490	N/A	6,490	6,490
G - ALL MINERALS	129,726,820	1.0067	128,869,833	129,726,820
J - ALL UTILITIES	37,826,520	0.9170	41,248,225	37,826,520
L1 - COMMERCIAL PERSONAL	3,005,823	N/A	3,005,823	3,005,823
L2 - INDUSTRIAL PERSONAL	3,080,260	N/A	3,080,260	3,080,260
M1 - MOBILE HOMES	10,707,470	N/A	10,707,470	10,707,470
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	335,803,797		364,543,374	335,803,797
Less Total Deductions	44,726,297		57,041,162	44,726,297
Total Taxable Value	291,077,500		307,502,212	291,077,500

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
297,724,468	291,077,500	297,724,468	291,077,500	308,394,468

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
6,646,968	0	10,670,000

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
297,724,468	291,077,500	297,724,468	291,077,500	308,394,468

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