taxes Property Tax Assistance

2022 ISD Summary Worksheet

034-Cass /Cass County

034-902/Avinger ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 54,926,540 N/A 54,926,540 54,926,540
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,035,190 N/A 3,035,190 3,035,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,044,773 N/A 5,044,773 5,044,773
D2 - FARM & RANCH IMP 915,740 N/A 915,740 915,740
E - NON-AG LAND AND IMPROVEMENTS 26,548,160 N/A 26,548,160 26,548,160
F1 - COMMERCIAL REAL 3,852,483 N/A 3,852,483 3,852,483
F2 - INDUSTRIAL REAL 112,100 N/A 112,100 112,100
G - ALL MINERALS 21,521,309 N/A 21,521,309 21,521,309
J - ALL UTILITIES 7,300,410 N/A 7,300,410 7,300,410
L1 - COMMERCIAL PERSONAL 866,354 N/A 866,354 866,354
L2 - INDUSTRIAL PERSONAL 769,560 N/A 769,560 769,560
M1 - MOBILE HOMES 938,000 N/A 938,000 938,000
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 125,830,619 0 125,830,619 125,830,619
Less Total Deductions 23,852,704 0 23,852,704 23,852,704
Total Taxable Value 101,977,915 0 101,977,915 101,977,915

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
106,488,083 101,977,915 106,488,083 101,977,915 109,938,083


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
4,510,168 0 3,450,000


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
106,488,083 101,977,915 106,488,083 101,977,915 109,938,083

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

155-Marion /Marion County

034-902/Avinger ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 899,300 N/A 899,300 899,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 93,730 N/A 93,730 93,730
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,600,190 N/A 1,600,190 1,600,190
D2 - FARM & RANCH IMP 265,890 N/A 265,890 265,890
E - NON-AG LAND AND IMPROVEMENTS 2,435,640 N/A 2,435,640 2,435,640
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 65,670 N/A 65,670 65,670
L1 - COMMERCIAL PERSONAL 8,290 N/A 8,290 8,290
L2 - INDUSTRIAL PERSONAL 32,530 N/A 32,530 32,530
M1 - MOBILE HOMES 0 N/A 0 0
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 5,401,240 0 5,401,240 5,401,240
Less Total Deductions 961,285 0 961,285 961,285
Total Taxable Value 4,439,955 0 4,439,955 4,439,955

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
4,641,495 4,439,955 4,641,495 4,439,955 4,781,495


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
201,540 0 140,000


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
4,641,495 4,439,955 4,641,495 4,439,955 4,781,495

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

034-902-02/Avinger ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 55,825,840 N/A 55,825,840 55,825,840
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,128,920 N/A 3,128,920 3,128,920
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,644,963 N/A 6,644,963 6,644,963
D2 - FARM & RANCH IMP 1,181,630 N/A 1,181,630 1,181,630
E - NON-AG LAND AND IMPROVEMENTS 28,983,800 N/A 28,983,800 28,983,800
F1 - COMMERCIAL REAL 3,852,483 N/A 3,852,483 3,852,483
F2 - INDUSTRIAL REAL 112,100 N/A 112,100 112,100
G - ALL MINERALS 21,521,309 N/A 21,521,309 21,521,309
J - ALL UTILITIES 7,366,080 N/A 7,366,080 7,366,080
L1 - COMMERCIAL PERSONAL 874,644 N/A 874,644 874,644
L2 - INDUSTRIAL PERSONAL 802,090 N/A 802,090 802,090
M1 - MOBILE HOMES 938,000 N/A 938,000 938,000
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 131,231,859 131,231,859 131,231,859
Less Total Deductions 24,813,989 24,813,989 24,813,989
Total Taxable Value 106,417,870 106,417,870 106,417,870

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
111,129,578 106,417,870 111,129,578 106,417,870 114,719,578


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
4,711,708 0 3,590,000


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
111,129,578 106,417,870 111,129,578 106,417,870 114,719,578

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