taxes Property Tax Assistance

2022 ISD Summary Worksheet

003-Angelina /Angelina County

003-903/Lufkin ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,902,811,534 0.9167 2,075,718,920 2,075,718,920
B - MULTIFAMILY 93,611,150 N/A 93,611,150 93,611,150
C1 - VACANT LOTS 57,670,474 N/A 57,670,474 57,670,474
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,720,315 1.2344 10,305,211 10,305,211
D2 - FARM & RANCH IMP 5,209,385 N/A 5,209,385 5,209,385
E - NON-AG LAND AND IMPROVEMENTS 170,926,109 N/A 170,926,109 170,926,109
F1 - COMMERCIAL REAL 556,463,407 0.8769 634,580,234 634,580,234
F2 - INDUSTRIAL REAL 69,339,510 N/A 69,339,510 69,339,510
G - ALL MINERALS 58,948,375 N/A 58,948,375 58,948,375
J - ALL UTILITIES 125,357,640 N/A 125,357,640 125,357,640
L1 - COMMERCIAL PERSONAL 287,161,440 0.9581 299,719,695 299,719,695
L2 - INDUSTRIAL PERSONAL 397,371,170 N/A 397,371,170 397,371,170
M1 - MOBILE HOMES 22,033,120 N/A 22,033,120 22,033,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,184,280 N/A 1,184,280 1,184,280
S - SPECIAL INVENTORY 37,653,410 N/A 37,653,410 37,653,410
Subtotal 3,798,461,319 0 4,059,628,683 4,059,628,683
Less Total Deductions 659,110,436 0 724,200,066 724,200,066
Total Taxable Value 3,139,350,883 0 3,335,428,617 3,335,428,617

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
3,440,399,118 3,335,428,617 3,440,399,118 3,335,428,617 3,531,499,118


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
104,970,501 0 91,100,000


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
3,440,399,118 3,335,428,617 3,440,399,118 3,335,428,617 3,531,499,118

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)

003-903-02/Lufkin ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,902,811,534 0.9167 2,075,718,920 2,075,718,920
B - MULTIFAMILY 93,611,150 N/A 93,611,150 93,611,150
C1 - VACANT LOTS 57,670,474 N/A 57,670,474 57,670,474
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,720,315 1.2344 10,305,211 10,305,211
D2 - FARM & RANCH IMP 5,209,385 N/A 5,209,385 5,209,385
E - NON-AG LAND AND IMPROVEMENTS 170,926,109 N/A 170,926,109 170,926,109
F1 - COMMERCIAL REAL 556,463,407 0.8769 634,580,234 634,580,234
F2 - INDUSTRIAL REAL 69,339,510 N/A 69,339,510 69,339,510
G - ALL MINERALS 58,948,375 N/A 58,948,375 58,948,375
J - ALL UTILITIES 125,357,640 N/A 125,357,640 125,357,640
L1 - COMMERCIAL PERSONAL 287,161,440 0.9581 299,719,695 299,719,695
L2 - INDUSTRIAL PERSONAL 397,371,170 N/A 397,371,170 397,371,170
M1 - MOBILE HOMES 22,033,120 N/A 22,033,120 22,033,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,184,280 N/A 1,184,280 1,184,280
S - SPECIAL INVENTORY 37,653,410 N/A 37,653,410 37,653,410
Subtotal 3,798,461,319 4,059,628,683 4,059,628,683
Less Total Deductions 659,110,436 724,200,066 724,200,066
Total Taxable Value 3,139,350,883 3,335,428,617 3,335,428,617

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
3,440,399,118 3,335,428,617 3,440,399,118 3,335,428,617 3,531,499,118


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
104,970,501 0 91,100,000


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
3,440,399,118 3,335,428,617 3,440,399,118 3,335,428,617 3,531,499,118

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