taxes Property Tax Assistance

2022 ISD Summary Worksheet

245-Willacy/Willacy County

245-904/San Perlita ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 72,049,086 0.7913 91,051,543 91,051,543
B - MULTIFAMILY 5,114,234 N/A 5,114,234 5,114,234
C1 - VACANT LOTS 5,748,940 N/A 5,748,940 5,748,940
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,742,981 0.8793 16,767,115 16,767,115
D2 - FARM & RANCH IMP 478,976 N/A 478,976 478,976
E - NON-AG LAND AND IMPROVEMENTS 4,697,516 N/A 4,697,516 4,697,516
F1 - COMMERCIAL REAL 7,272,258 N/A 7,272,258 7,272,258
F2 - INDUSTRIAL REAL 441,752 N/A 441,752 441,752
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 168,365,603 0.9895 170,152,201 170,152,201
L1 - COMMERCIAL PERSONAL 2,403,957 N/A 2,403,957 2,403,957
L2 - INDUSTRIAL PERSONAL 502,820 N/A 502,820 502,820
M1 - MOBILE HOMES 502,572 N/A 502,572 502,572
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 282,320,695 0 305,133,884 305,133,884
Less Total Deductions 130,159,595 0 133,999,840 133,999,840
Total Taxable Value 152,161,100 0 171,134,044 171,134,044

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
173,787,318 171,134,044 173,787,318 171,134,044 176,477,318


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
2,653,274 0 2,690,000


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
289,222,341 286,569,067 289,222,341 286,569,067 291,912,341

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 TAXABLE 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)

245-904-02/San Perlita ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 72,049,086 0.7913 91,051,543 91,051,543
B - MULTIFAMILY 5,114,234 N/A 5,114,234 5,114,234
C1 - VACANT LOTS 5,748,940 N/A 5,748,940 5,748,940
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,742,981 0.8793 16,767,115 16,767,115
D2 - FARM & RANCH IMP 478,976 N/A 478,976 478,976
E - NON-AG LAND AND IMPROVEMENTS 4,697,516 N/A 4,697,516 4,697,516
F1 - COMMERCIAL REAL 7,272,258 N/A 7,272,258 7,272,258
F2 - INDUSTRIAL REAL 441,752 N/A 441,752 441,752
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 168,365,603 0.9895 170,152,201 170,152,201
L1 - COMMERCIAL PERSONAL 2,403,957 N/A 2,403,957 2,403,957
L2 - INDUSTRIAL PERSONAL 502,820 N/A 502,820 502,820
M1 - MOBILE HOMES 502,572 N/A 502,572 502,572
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 282,320,695 305,133,884 305,133,884
Less Total Deductions 130,159,595 133,999,840 133,999,840
Total Taxable Value 152,161,100 171,134,044 171,134,044

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
173,787,318 171,134,044 173,787,318 171,134,044 176,477,318


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
2,653,274 0 2,690,000


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
289,222,341 286,569,067 289,222,341 286,569,067 291,912,341

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