taxes Property Tax Assistance

2022 ISD Summary Worksheet

030-Callahan /Callahan County

030-906/Eula ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 31,755,150 0.8216 38,650,377 38,650,377
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,380,380 N/A 1,380,380 1,380,380
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,069,810 1.0762 3,781,606 3,781,606
D2 - FARM & RANCH IMP 4,201,630 N/A 4,201,630 4,201,630
E - NON-AG LAND AND IMPROVEMENTS 89,846,260 0.6331 141,914,800 141,914,800
F1 - COMMERCIAL REAL 12,959,680 0.9441 13,727,020 13,727,020
F2 - INDUSTRIAL REAL 92,126,530 N/A 92,126,530 92,126,530
G - ALL MINERALS 2,431,021 N/A 2,431,021 2,431,021
J - ALL UTILITIES 43,230,210 0.8646 50,000,243 50,000,243
L1 - COMMERCIAL PERSONAL 15,520,140 1.0265 15,119,474 15,119,474
L2 - INDUSTRIAL PERSONAL 8,834,890 N/A 8,834,890 8,834,890
M1 - MOBILE HOMES 6,852,370 N/A 6,852,370 6,852,370
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,321,730 N/A 2,321,730 2,321,730
Subtotal 315,529,801 0 381,342,071 381,342,071
Less Total Deductions 38,148,222 0 46,630,651 46,630,651
Total Taxable Value 277,381,579 0 334,711,420 334,711,420

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
343,374,730 334,711,420 343,374,730 334,711,420 350,224,730


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
8,663,310 0 6,850,000


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
343,374,730 334,711,420 343,374,730 334,711,420 350,224,730

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)

221-Taylor /Taylor County

030-906/Eula ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 11,743,149 N/A 11,743,149 11,743,149
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,665,722 N/A 1,665,722 1,665,722
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 891,412 N/A 891,412 891,412
D2 - FARM & RANCH IMP 214,712 N/A 214,712 214,712
E - NON-AG LAND AND IMPROVEMENTS 8,789,567 N/A 8,789,567 8,789,567
F1 - COMMERCIAL REAL 29,500,443 N/A 29,500,443 29,500,443
F2 - INDUSTRIAL REAL 35,133,409 N/A 35,133,409 35,133,409
G - ALL MINERALS 880,747 N/A 880,747 880,747
J - ALL UTILITIES 17,607,012 N/A 17,607,012 17,607,012
L1 - COMMERCIAL PERSONAL 69,213,421 N/A 69,213,421 69,213,421
L2 - INDUSTRIAL PERSONAL 34,562,229 N/A 34,562,229 34,562,229
M1 - MOBILE HOMES 234,997 N/A 234,997 234,997
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 456,575 N/A 456,575 456,575
Subtotal 210,893,395 0 210,893,395 210,893,395
Less Total Deductions 4,919,198 0 4,919,198 4,919,198
Total Taxable Value 205,974,197 0 205,974,197 205,974,197

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
206,787,066 205,974,197 206,787,066 205,974,197 207,817,066


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
812,869 0 1,030,000


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
206,787,066 205,974,197 206,787,066 205,974,197 207,817,066

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

030-906-02/Eula ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 43,498,299 0.8632 50,393,526 50,393,526
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,046,102 N/A 3,046,102 3,046,102
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,961,222 1.0617 4,673,018 4,673,018
D2 - FARM & RANCH IMP 4,416,342 N/A 4,416,342 4,416,342
E - NON-AG LAND AND IMPROVEMENTS 98,635,827 0.6545 150,704,367 150,704,367
F1 - COMMERCIAL REAL 42,460,123 0.9822 43,227,463 43,227,463
F2 - INDUSTRIAL REAL 127,259,939 N/A 127,259,939 127,259,939
G - ALL MINERALS 3,311,768 N/A 3,311,768 3,311,768
J - ALL UTILITIES 60,837,222 0.8999 67,607,255 67,607,255
L1 - COMMERCIAL PERSONAL 84,733,561 1.0048 84,332,895 84,332,895
L2 - INDUSTRIAL PERSONAL 43,397,119 N/A 43,397,119 43,397,119
M1 - MOBILE HOMES 7,087,367 N/A 7,087,367 7,087,367
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,778,305 N/A 2,778,305 2,778,305
Subtotal 526,423,196 592,235,466 592,235,466
Less Total Deductions 43,067,420 51,549,849 51,549,849
Total Taxable Value 483,355,776 540,685,617 540,685,617

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
550,161,796 540,685,617 550,161,796 540,685,617 558,041,796


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
9,476,179 0 7,880,000


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
550,161,796 540,685,617 550,161,796 540,685,617 558,041,796

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