taxes Property Tax Assistance

2022 ISD Summary Worksheet

214-Starr/Starr County

214-902/San Isidro ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,633,320	N/A	7,633,320	7,633,320
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	32,580	N/A	32,580	32,580
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,705,452	0.6096	4,438,232	2,705,452
D2 - FARM & RANCH IMP	249,640	N/A	249,640	249,640
E - NON-AG LAND AND IMPROVEMENTS	24,416,557	0.5243	46,569,821	24,416,557
F1 - COMMERCIAL REAL	2,512,120	N/A	2,512,120	2,512,120
F2 - INDUSTRIAL REAL	6,187,810	N/A	6,187,810	6,187,810
G - ALL MINERALS	65,043,200	1.0192	63,817,896	65,043,200
J - ALL UTILITIES	50,592,240	0.9752	51,878,835	50,592,240
L1 - COMMERCIAL PERSONAL	316,020	N/A	316,020	316,020
L2 - INDUSTRIAL PERSONAL	5,027,930	N/A	5,027,930	5,027,930
M1 - MOBILE HOMES	474,260	N/A	474,260	474,260
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	165,191,129	0	189,138,464	165,191,129
Less Total Deductions	8,702,478	0	8,702,478	8,702,478
Total Taxable Value	156,488,651	0	180,435,986	156,488,651

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
157,068,608	156,488,651	157,068,608	156,488,651	159,408,608

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
579,957	0	2,340,000

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
157,068,608	156,488,651	157,068,608	156,488,651	159,408,608

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 ONE OF THE GRACE PERIOD

214-902-02/San Isidro ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,633,320	N/A	7,633,320	7,633,320
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	32,580	N/A	32,580	32,580
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,705,452	0.6096	4,438,232	2,705,452
D2 - FARM & RANCH IMP	249,640	N/A	249,640	249,640
E - NON-AG LAND AND IMPROVEMENTS	24,416,557	0.5243	46,569,821	24,416,557
F1 - COMMERCIAL REAL	2,512,120	N/A	2,512,120	2,512,120
F2 - INDUSTRIAL REAL	6,187,810	N/A	6,187,810	6,187,810
G - ALL MINERALS	65,043,200	1.0192	63,817,896	65,043,200
J - ALL UTILITIES	50,592,240	0.9752	51,878,835	50,592,240
L1 - COMMERCIAL PERSONAL	316,020	N/A	316,020	316,020
L2 - INDUSTRIAL PERSONAL	5,027,930	N/A	5,027,930	5,027,930
M1 - MOBILE HOMES	474,260	N/A	474,260	474,260
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	165,191,129		189,138,464	165,191,129
Less Total Deductions	8,702,478		8,702,478	8,702,478
Total Taxable Value	156,488,651		180,435,986	156,488,651

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
157,068,608	156,488,651	157,068,608	156,488,651	159,408,608

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
579,957	0	2,340,000

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
157,068,608	156,488,651	157,068,608	156,488,651	159,408,608

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