taxes Property Tax Assistance

2022 ISD Summary Worksheet

034-Cass /Cass County

034-907/Queen City ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	83,175,270	N/A	83,175,270	83,175,270
B - MULTIFAMILY	5,933,290	N/A	5,933,290	5,933,290
C1 - VACANT LOTS	4,368,254	N/A	4,368,254	4,368,254
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,071,352	N/A	7,071,352	7,071,352
D2 - FARM & RANCH IMP	2,052,220	N/A	2,052,220	2,052,220
E - NON-AG LAND AND IMPROVEMENTS	144,270,161	N/A	144,270,161	144,270,161
F1 - COMMERCIAL REAL	20,389,940	N/A	20,389,940	20,389,940
F2 - INDUSTRIAL REAL	322,621,030	N/A	322,621,030	322,621,030
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	24,747,120	N/A	24,747,120	24,747,120
L1 - COMMERCIAL PERSONAL	9,554,714	N/A	9,554,714	9,554,714
L2 - INDUSTRIAL PERSONAL	103,120,260	N/A	103,120,260	103,120,260
M1 - MOBILE HOMES	11,901,680	N/A	11,901,680	11,901,680
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	55,370	N/A	55,370	55,370
S - SPECIAL INVENTORY	552,070	N/A	552,070	552,070
Subtotal	739,812,731	0	739,812,731	739,812,731
Less Total Deductions	110,079,348	0	110,079,348	110,079,348
Total Taxable Value	629,733,383	0	629,733,383	629,733,383

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
645,405,778	629,733,383	630,729,360	615,056,965	659,185,778

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
15,672,395	14,676,418	13,780,000

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
645,405,778	629,733,383	630,729,360	615,056,965	659,185,778

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

034-907-02/Queen City ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	83,175,270	N/A	83,175,270	83,175,270
B - MULTIFAMILY	5,933,290	N/A	5,933,290	5,933,290
C1 - VACANT LOTS	4,368,254	N/A	4,368,254	4,368,254
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,071,352	N/A	7,071,352	7,071,352
D2 - FARM & RANCH IMP	2,052,220	N/A	2,052,220	2,052,220
E - NON-AG LAND AND IMPROVEMENTS	144,270,161	N/A	144,270,161	144,270,161
F1 - COMMERCIAL REAL	20,389,940	N/A	20,389,940	20,389,940
F2 - INDUSTRIAL REAL	322,621,030	N/A	322,621,030	322,621,030
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	24,747,120	N/A	24,747,120	24,747,120
L1 - COMMERCIAL PERSONAL	9,554,714	N/A	9,554,714	9,554,714
L2 - INDUSTRIAL PERSONAL	103,120,260	N/A	103,120,260	103,120,260
M1 - MOBILE HOMES	11,901,680	N/A	11,901,680	11,901,680
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	55,370	N/A	55,370	55,370
S - SPECIAL INVENTORY	552,070	N/A	552,070	552,070
Subtotal	739,812,731		739,812,731	739,812,731
Less Total Deductions	110,079,348		110,079,348	110,079,348
Total Taxable Value	629,733,383		629,733,383	629,733,383

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
645,405,778	629,733,383	630,729,360	615,056,965	659,185,778

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
15,672,395	14,676,418	13,780,000

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
645,405,778	629,733,383	630,729,360	615,056,965	659,185,778

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