taxes Property Tax Assistance

2022 ISD Summary Worksheet

043-Collin /Collin County

043-903/Celina ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	2,351,239,108	0.9129	2,575,571,375	2,351,239,108
B - MULTIFAMILY	55,378,852	N/A	55,378,852	55,378,852
C1 - VACANT LOTS	81,135,590	N/A	81,135,590	81,135,590
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,722,915	1.3835	4,136,636	5,722,915
D2 - FARM & RANCH IMP	11,263,501	N/A	11,263,501	11,263,501
E - NON-AG LAND AND IMPROVEMENTS	522,603,324	0.7682	680,295,918	522,603,324
F1 - COMMERCIAL REAL	143,511,951	0.9261	154,963,774	143,511,951
F2 - INDUSTRIAL REAL	16,107,903	N/A	16,107,903	16,107,903
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	70,840,149	N/A	70,840,149	70,840,149
L1 - COMMERCIAL PERSONAL	64,397,971	N/A	64,397,971	64,397,971
L2 - INDUSTRIAL PERSONAL	6,295,908	N/A	6,295,908	6,295,908
M1 - MOBILE HOMES	769,386	N/A	769,386	769,386
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	189,522,261	N/A	189,522,261	189,522,261
S - SPECIAL INVENTORY	37,243	N/A	37,243	37,243
Subtotal	3,518,826,062	0	3,910,716,467	3,518,826,062
Less Total Deductions	636,904,673	0	704,587,758	636,904,673
Total Taxable Value	2,881,921,389	0	3,206,128,709	2,881,921,389

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
2,937,159,475	2,881,921,389	2,937,159,475	2,881,921,389	2,975,429,475

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
55,238,086	0	38,270,000

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
2,937,159,475	2,881,921,389	2,937,159,475	2,881,921,389	2,975,429,475

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

061-Denton /Denton County

043-903/Celina ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	66,900,707	N/A	66,900,707	66,900,707
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	18,367,448	N/A	18,367,448	18,367,448
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	543,472	N/A	543,472	543,472
D2 - FARM & RANCH IMP	349,675	N/A	349,675	349,675
E - NON-AG LAND AND IMPROVEMENTS	19,645,841	N/A	19,645,841	19,645,841
F1 - COMMERCIAL REAL	3,352,484	N/A	3,352,484	3,352,484
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	4,693,510	N/A	4,693,510	4,693,510
L1 - COMMERCIAL PERSONAL	1,338,865	N/A	1,338,865	1,338,865
L2 - INDUSTRIAL PERSONAL	28,030	N/A	28,030	28,030
M1 - MOBILE HOMES	414,140	N/A	414,140	414,140
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	35,982,804	N/A	35,982,804	35,982,804
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	151,616,976	0	151,616,976	151,616,976
Less Total Deductions	10,647,722	0	10,647,722	10,647,722
Total Taxable Value	140,969,254	0	140,969,254	140,969,254

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
141,955,843	140,969,254	141,955,843	140,969,254	142,745,843

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
986,589	0	790,000

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
141,955,843	140,969,254	141,955,843	140,969,254	142,745,843

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

043-903-02/Celina ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	2,418,139,815	0.9151	2,642,472,082	2,418,139,815
B - MULTIFAMILY	55,378,852	N/A	55,378,852	55,378,852
C1 - VACANT LOTS	99,503,038	N/A	99,503,038	99,503,038
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,266,387	1.3389	4,680,108	6,266,387
D2 - FARM & RANCH IMP	11,613,176	N/A	11,613,176	11,613,176
E - NON-AG LAND AND IMPROVEMENTS	542,249,165	0.7747	699,941,759	542,249,165
F1 - COMMERCIAL REAL	146,864,435	0.9277	158,316,258	146,864,435
F2 - INDUSTRIAL REAL	16,107,903	N/A	16,107,903	16,107,903
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	75,533,659	N/A	75,533,659	75,533,659
L1 - COMMERCIAL PERSONAL	65,736,836	N/A	65,736,836	65,736,836
L2 - INDUSTRIAL PERSONAL	6,323,938	N/A	6,323,938	6,323,938
M1 - MOBILE HOMES	1,183,526	N/A	1,183,526	1,183,526
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	225,505,065	N/A	225,505,065	225,505,065
S - SPECIAL INVENTORY	37,243	N/A	37,243	37,243
Subtotal	3,670,443,038		4,062,333,443	3,670,443,038
Less Total Deductions	647,552,395		715,235,480	647,552,395
Total Taxable Value	3,022,890,643		3,347,097,963	3,022,890,643

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
3,079,115,318	3,022,890,643	3,079,115,318	3,022,890,643	3,118,175,318

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
56,224,675	0	39,060,000

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
3,079,115,318	3,022,890,643	3,079,115,318	3,022,890,643	3,118,175,318

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