taxes Property Tax Assistance

2022 ISD Summary Worksheet

204-San Jacinto/San Jacinto County

204-904/Shepherd ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 215,673,194 N/A 215,673,194 215,673,194
B - MULTIFAMILY 1,875,548 N/A 1,875,548 1,875,548
C1 - VACANT LOTS 21,882,976 N/A 21,882,976 21,882,976
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,157,237 N/A 9,157,237 9,157,237
D2 - FARM & RANCH IMP 4,438,660 N/A 4,438,660 4,438,660
E - NON-AG LAND AND IMPROVEMENTS 341,166,600 N/A 341,166,600 341,166,600
F1 - COMMERCIAL REAL 28,660,675 N/A 28,660,675 28,660,675
F2 - INDUSTRIAL REAL 24,529,480 N/A 24,529,480 24,529,480
G - ALL MINERALS 6,361,516 N/A 6,361,516 6,361,516
J - ALL UTILITIES 63,504,600 N/A 63,504,600 63,504,600
L1 - COMMERCIAL PERSONAL 8,566,940 N/A 8,566,940 8,566,940
L2 - INDUSTRIAL PERSONAL 9,187,520 N/A 9,187,520 9,187,520
M1 - MOBILE HOMES 35,401,579 N/A 35,401,579 35,401,579
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130 N/A 130 130
S - SPECIAL INVENTORY 11,660 N/A 11,660 11,660
Subtotal 770,418,315 0 770,418,315 770,418,315
Less Total Deductions 155,846,287 0 155,846,287 155,846,287
Total Taxable Value 614,572,028 0 614,572,028 614,572,028

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
632,831,544 614,572,028 632,831,544 614,572,028 654,301,544


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
18,259,516 0 21,470,000


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
632,831,544 614,572,028 632,831,544 614,572,028 654,301,544

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

204-904-02/Shepherd ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 215,673,194 N/A 215,673,194 215,673,194
B - MULTIFAMILY 1,875,548 N/A 1,875,548 1,875,548
C1 - VACANT LOTS 21,882,976 N/A 21,882,976 21,882,976
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,157,237 N/A 9,157,237 9,157,237
D2 - FARM & RANCH IMP 4,438,660 N/A 4,438,660 4,438,660
E - NON-AG LAND AND IMPROVEMENTS 341,166,600 N/A 341,166,600 341,166,600
F1 - COMMERCIAL REAL 28,660,675 N/A 28,660,675 28,660,675
F2 - INDUSTRIAL REAL 24,529,480 N/A 24,529,480 24,529,480
G - ALL MINERALS 6,361,516 N/A 6,361,516 6,361,516
J - ALL UTILITIES 63,504,600 N/A 63,504,600 63,504,600
L1 - COMMERCIAL PERSONAL 8,566,940 N/A 8,566,940 8,566,940
L2 - INDUSTRIAL PERSONAL 9,187,520 N/A 9,187,520 9,187,520
M1 - MOBILE HOMES 35,401,579 N/A 35,401,579 35,401,579
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130 N/A 130 130
S - SPECIAL INVENTORY 11,660 N/A 11,660 11,660
Subtotal 770,418,315 770,418,315 770,418,315
Less Total Deductions 155,846,287 155,846,287 155,846,287
Total Taxable Value 614,572,028 614,572,028 614,572,028

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
632,831,544 614,572,028 632,831,544 614,572,028 654,301,544


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
18,259,516 0 21,470,000


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
632,831,544 614,572,028 632,831,544 614,572,028 654,301,544

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