taxes Property Tax Assistance

2022 ISD Summary Worksheet

Joaquin ISD (all splits)   Panola County   Shelby County  

183-Panola/Panola County

210-902/Joaquin ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 3,203,130 N/A 3,203,130 3,203,130
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 974,610 N/A 974,610 974,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 594,949 N/A 594,949 594,949
D2 - FARM & RANCH IMP 291,350 N/A 291,350 291,350
E - NON-AG LAND AND IMPROVEMENTS 1,777,340 N/A 1,777,340 1,777,340
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 17,100,070 N/A 17,100,070 17,100,070
J - ALL UTILITIES 5,254,780 N/A 5,254,780 5,254,780
L1 - COMMERCIAL PERSONAL 2,500 N/A 2,500 2,500
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 538,960 N/A 538,960 538,960
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 29,737,689 0 29,737,689 29,737,689
Less Total Deductions 2,072,732 0 2,072,732 2,072,732
Total Taxable Value 27,664,957 0 27,664,957 27,664,957

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's office 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 school 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

Measure Value Description
T1 28,068,627 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 27,664,957 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 27,703,672 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 27,300,002 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 28,578,627 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 28,068,627 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 27,664,957 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 27,703,672 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 27,300,002 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 28,578,627 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 403,670 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 364,955 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 510,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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210-Shelby/Shelby County

210-902/Joaquin ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 59,594,922 0.8017 74,335,689 74,335,689
B - MULTIFAMILY 300,990 N/A 300,990 300,990
C1 - VACANT LOTS 2,748,993 N/A 2,748,993 2,748,993
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,981,957 1.2592 5,544,895 5,544,895
D2 - FARM & RANCH IMP 4,442,348 N/A 4,442,348 4,442,348
E - NON-AG LAND AND IMPROVEMENTS 60,261,494 0.8035 74,998,748 74,998,748
F1 - COMMERCIAL REAL 15,238,932 0.9315 16,359,562 16,359,562
F2 - INDUSTRIAL REAL 231,270 N/A 231,270 231,270
G - ALL MINERALS 51,883,320 0.9984 51,966,466 51,966,466
J - ALL UTILITIES 80,259,440 0.9739 82,410,350 82,410,350
L1 - COMMERCIAL PERSONAL 8,782,000 N/A 8,782,000 8,782,000
L2 - INDUSTRIAL PERSONAL 14,258,660 N/A 14,258,660 14,258,660
M1 - MOBILE HOMES 9,980,030 N/A 9,980,030 9,980,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,180 N/A 5,180 5,180
Subtotal 314,969,536 0 346,365,181 346,365,181
Less Total Deductions 71,962,382 0 80,791,327 80,791,327
Total Taxable Value 243,007,154 0 265,573,854 265,573,854

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's office 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 school 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

Measure Value Description
T1 272,848,967 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 265,207,147 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 264,456,728 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 256,814,908 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 283,098,967 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 272,848,967 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 265,207,147 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 264,456,728 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 256,814,908 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 283,098,967 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,641,820 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,392,239 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,250,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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210-902-02/Joaquin ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 62,798,052 0.8099 77,538,819 77,538,819
B - MULTIFAMILY 300,990 N/A 300,990 300,990
C1 - VACANT LOTS 3,723,603 N/A 3,723,603 3,723,603
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,576,906 1.2341 6,139,844 6,139,844
D2 - FARM & RANCH IMP 4,733,698 N/A 4,733,698 4,733,698
E - NON-AG LAND AND IMPROVEMENTS 62,038,834 0.8080 76,776,088 76,776,088
F1 - COMMERCIAL REAL 15,238,932 0.9315 16,359,562 16,359,562
F2 - INDUSTRIAL REAL 231,270 N/A 231,270 231,270
G - ALL MINERALS 68,983,390 0.9988 69,066,536 69,066,536
J - ALL UTILITIES 85,514,220 0.9755 87,665,130 87,665,130
L1 - COMMERCIAL PERSONAL 8,784,500 N/A 8,784,500 8,784,500
L2 - INDUSTRIAL PERSONAL 14,258,660 N/A 14,258,660 14,258,660
M1 - MOBILE HOMES 10,518,990 N/A 10,518,990 10,518,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,180 N/A 5,180 5,180
Subtotal 344,707,225 376,102,870 376,102,870
Less Total Deductions 74,035,114 82,864,059 82,864,059
Total Taxable Value 270,672,111 293,238,811 293,238,811

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's office 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 school 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

Measure Value Description
T1 300,917,594 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 292,872,104 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 292,160,400 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 284,114,910 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 311,677,594 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 300,917,594 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 292,872,104 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 292,160,400 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 284,114,910 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 311,677,594 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,045,490 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,757,194 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,760,000 Loss to the second most recent increase in the state-mandated homestead exemption

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