taxes Property Tax Assistance

2022 ISD Summary Worksheet

Arp ISD (all splits)   Smith County  

212-Smith/Smith County

212-901/Arp ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 401,913,574 N/A 401,913,574 401,913,574
B - MULTIFAMILY 1,456,988 N/A 1,456,988 1,456,988
C1 - VACANT LOTS 15,068,022 N/A 15,068,022 15,068,022
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,405,155 N/A 5,405,155 5,405,155
D2 - FARM & RANCH IMP 4,283,796 N/A 4,283,796 4,283,796
E - NON-AG LAND AND IMPROVEMENTS 117,750,957 N/A 117,750,957 117,750,957
F1 - COMMERCIAL REAL 7,708,854 N/A 7,708,854 7,708,854
F2 - INDUSTRIAL REAL 1,563,476 N/A 1,563,476 1,563,476
G - ALL MINERALS 25,980,023 N/A 25,980,023 25,980,023
J - ALL UTILITIES 60,599,424 N/A 60,599,424 60,599,424
L1 - COMMERCIAL PERSONAL 3,810,069 N/A 3,810,069 3,810,069
L2 - INDUSTRIAL PERSONAL 6,432,194 N/A 6,432,194 6,432,194
M1 - MOBILE HOMES 9,166,481 N/A 9,166,481 9,166,481
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 40,640 N/A 40,640 40,640
S - SPECIAL INVENTORY 1,104 N/A 1,104 1,104
Subtotal 661,180,757 0 661,180,757 661,180,757
Less Total Deductions 168,968,980 0 168,968,980 168,968,980
Total Taxable Value 492,211,777 0 492,211,777 492,211,777

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 511,398,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,211,777 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 474,522,098 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 455,335,055 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 527,848,820 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 511,398,820 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,211,777 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 474,522,098 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 455,335,055 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 527,848,820 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 19,187,043 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 36,876,722 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,450,000 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.


Back to top


212-901-02/Arp ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 401,913,574 N/A 401,913,574 401,913,574
B - MULTIFAMILY 1,456,988 N/A 1,456,988 1,456,988
C1 - VACANT LOTS 15,068,022 N/A 15,068,022 15,068,022
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,405,155 N/A 5,405,155 5,405,155
D2 - FARM & RANCH IMP 4,283,796 N/A 4,283,796 4,283,796
E - NON-AG LAND AND IMPROVEMENTS 117,750,957 N/A 117,750,957 117,750,957
F1 - COMMERCIAL REAL 7,708,854 N/A 7,708,854 7,708,854
F2 - INDUSTRIAL REAL 1,563,476 N/A 1,563,476 1,563,476
G - ALL MINERALS 25,980,023 N/A 25,980,023 25,980,023
J - ALL UTILITIES 60,599,424 N/A 60,599,424 60,599,424
L1 - COMMERCIAL PERSONAL 3,810,069 N/A 3,810,069 3,810,069
L2 - INDUSTRIAL PERSONAL 6,432,194 N/A 6,432,194 6,432,194
M1 - MOBILE HOMES 9,166,481 N/A 9,166,481 9,166,481
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 40,640 N/A 40,640 40,640
S - SPECIAL INVENTORY 1,104 N/A 1,104 1,104
Subtotal 661,180,757 661,180,757 661,180,757
Less Total Deductions 168,968,980 168,968,980 168,968,980
Total Taxable Value 492,211,777 492,211,777 492,211,777

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 511,398,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,211,777 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 474,522,098 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 455,335,055 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 527,848,820 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 511,398,820 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,211,777 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 474,522,098 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 455,335,055 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 527,848,820 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 19,187,043 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 36,876,722 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,450,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top