taxes Property Tax Assistance

2022 ISD Summary Worksheet

235-Victoria/Victoria County

235-904/Nursery ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	118,534,526	0.9616	123,268,018	118,534,526
B - MULTIFAMILY	145,380	N/A	145,380	145,380
C1 - VACANT LOTS	2,256,940	N/A	2,256,940	2,256,940
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,174,461	1.0288	2,113,525	2,174,461
D2 - FARM & RANCH IMP	756,160	N/A	756,160	756,160
E - NON-AG LAND AND IMPROVEMENTS	33,146,893	1.0085	32,867,519	33,146,893
F1 - COMMERCIAL REAL	9,480,419	N/A	9,480,419	9,480,419
F2 - INDUSTRIAL REAL	38,124,900	N/A	38,124,900	38,124,900
G - ALL MINERALS	895,730	N/A	895,730	895,730
J - ALL UTILITIES	47,249,140	0.9600	49,217,854	47,249,140
L1 - COMMERCIAL PERSONAL	4,159,390	N/A	4,159,390	4,159,390
L2 - INDUSTRIAL PERSONAL	27,537,730	N/A	27,537,730	27,537,730
M1 - MOBILE HOMES	1,441,258	N/A	1,441,258	1,441,258
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	8,680	N/A	8,680	8,680
S - SPECIAL INVENTORY	172,480	N/A	172,480	172,480
Subtotal	286,084,087	0	292,445,983	286,084,087
Less Total Deductions	48,518,496	0	50,515,994	48,518,496
Total Taxable Value	237,565,591	0	241,929,989	237,565,591

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
243,665,280	237,565,591	243,665,280	237,565,591	248,345,280

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
6,099,689	0	4,680,000

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
243,665,280	237,565,591	243,665,280	237,565,591	248,345,280

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

235-904-02/Nursery ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	118,534,526	0.9616	123,268,018	118,534,526
B - MULTIFAMILY	145,380	N/A	145,380	145,380
C1 - VACANT LOTS	2,256,940	N/A	2,256,940	2,256,940
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,174,461	1.0288	2,113,525	2,174,461
D2 - FARM & RANCH IMP	756,160	N/A	756,160	756,160
E - NON-AG LAND AND IMPROVEMENTS	33,146,893	1.0085	32,867,519	33,146,893
F1 - COMMERCIAL REAL	9,480,419	N/A	9,480,419	9,480,419
F2 - INDUSTRIAL REAL	38,124,900	N/A	38,124,900	38,124,900
G - ALL MINERALS	895,730	N/A	895,730	895,730
J - ALL UTILITIES	47,249,140	0.9600	49,217,854	47,249,140
L1 - COMMERCIAL PERSONAL	4,159,390	N/A	4,159,390	4,159,390
L2 - INDUSTRIAL PERSONAL	27,537,730	N/A	27,537,730	27,537,730
M1 - MOBILE HOMES	1,441,258	N/A	1,441,258	1,441,258
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	8,680	N/A	8,680	8,680
S - SPECIAL INVENTORY	172,480	N/A	172,480	172,480
Subtotal	286,084,087		292,445,983	286,084,087
Less Total Deductions	48,518,496		50,515,994	48,518,496
Total Taxable Value	237,565,591		241,929,989	237,565,591

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
243,665,280	237,565,591	243,665,280	237,565,591	248,345,280

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
6,099,689	0	4,680,000

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
243,665,280	237,565,591	243,665,280	237,565,591	248,345,280

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