taxes Property Tax Assistance

2022 ISD Summary Worksheet

226-Tom Green/Tom Green County

226-901/Christoval ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 231,179,323 0.8664 266,827,473 231,179,323
B - MULTIFAMILY 337,670 N/A 337,670 337,670
C1 - VACANT LOTS 5,413,680 N/A 5,413,680 5,413,680
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,366,351 1.6455 6,907,392 11,366,351
D2 - FARM & RANCH IMP 7,979,120 N/A 7,979,120 7,979,120
E - NON-AG LAND AND IMPROVEMENTS 82,200,400 0.8864 92,735,108 82,200,400
F1 - COMMERCIAL REAL 2,593,120 N/A 2,593,120 2,593,120
F2 - INDUSTRIAL REAL 59,610 N/A 59,610 59,610
G - ALL MINERALS 6,510,220 N/A 6,510,220 6,510,220
J - ALL UTILITIES 23,353,030 0.9914 23,555,608 23,353,030
L1 - COMMERCIAL PERSONAL 3,043,870 N/A 3,043,870 3,043,870
L2 - INDUSTRIAL PERSONAL 73,208,730 N/A 73,208,730 73,208,730
M1 - MOBILE HOMES 1,133,120 N/A 1,133,120 1,133,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 421,550 N/A 421,550 421,550
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 448,799,794 0 490,726,271 448,799,794
Less Total Deductions 78,267,173 0 93,368,175 78,267,173
Total Taxable Value 370,532,621 0 397,358,096 370,532,621

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

Measure Value Description
T1 382,774,076 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 370,532,621 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 382,774,076 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 370,532,621 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 391,324,076 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 382,774,076 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 370,532,621 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 382,774,076 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 370,532,621 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 391,324,076 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,241,455 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,550,000 Loss to the previous increase in the state-mandated homestead

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

226-901-02/Christoval ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 231,179,323 0.8664 266,827,473 231,179,323
B - MULTIFAMILY 337,670 N/A 337,670 337,670
C1 - VACANT LOTS 5,413,680 N/A 5,413,680 5,413,680
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,366,351 1.6455 6,907,392 11,366,351
D2 - FARM & RANCH IMP 7,979,120 N/A 7,979,120 7,979,120
E - NON-AG LAND AND IMPROVEMENTS 82,200,400 0.8864 92,735,108 82,200,400
F1 - COMMERCIAL REAL 2,593,120 N/A 2,593,120 2,593,120
F2 - INDUSTRIAL REAL 59,610 N/A 59,610 59,610
G - ALL MINERALS 6,510,220 N/A 6,510,220 6,510,220
J - ALL UTILITIES 23,353,030 0.9914 23,555,608 23,353,030
L1 - COMMERCIAL PERSONAL 3,043,870 N/A 3,043,870 3,043,870
L2 - INDUSTRIAL PERSONAL 73,208,730 N/A 73,208,730 73,208,730
M1 - MOBILE HOMES 1,133,120 N/A 1,133,120 1,133,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 421,550 N/A 421,550 421,550
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 448,799,794 490,726,271 448,799,794
Less Total Deductions 78,267,173 93,368,175 78,267,173
Total Taxable Value 370,532,621 397,358,096 370,532,621

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

Measure Value Description
T1 382,774,076 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 370,532,621 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 382,774,076 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 370,532,621 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 391,324,076 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 382,774,076 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 370,532,621 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 382,774,076 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 370,532,621 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 391,324,076 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,241,455 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,550,000 Loss to the previous increase in the state-mandated homestead