taxes Property Tax Assistance

2022 ISD Summary Worksheet

062-Dewitt /Dewitt County

062-905/Westhoff ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	19,870	N/A	19,870	19,870
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	490	N/A	490	490
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,320,600	0.9562	2,427,002	2,320,600
D2 - FARM & RANCH IMP	5,271,550	N/A	5,271,550	5,271,550
E - NON-AG LAND AND IMPROVEMENTS	46,156,120	0.9701	47,578,724	46,156,120
F1 - COMMERCIAL REAL	1,972,320	N/A	1,972,320	1,972,320
F2 - INDUSTRIAL REAL	28,952,680	N/A	28,952,680	28,952,680
G - ALL MINERALS	860,551,800	1.0036	857,464,926	860,551,800
J - ALL UTILITIES	67,762,760	N/A	67,762,760	67,762,760
L1 - COMMERCIAL PERSONAL	900,460	N/A	900,460	900,460
L2 - INDUSTRIAL PERSONAL	13,958,600	N/A	13,958,600	13,958,600
M1 - MOBILE HOMES	1,471,950	N/A	1,471,950	1,471,950
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	1,029,339,200	0	1,027,781,332	1,029,339,200
Less Total Deductions	11,903,416	0	11,903,416	11,903,416
Total Taxable Value	1,017,435,784	0	1,015,877,916	1,017,435,784

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
1,019,081,564	1,017,435,784	1,019,081,564	1,017,435,784	1,020,601,564

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
1,645,780	0	1,520,000

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
1,019,081,564	1,017,435,784	1,019,081,564	1,017,435,784	1,020,601,564

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

062-905-02/Westhoff ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	19,870	N/A	19,870	19,870
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	490	N/A	490	490
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,320,600	0.9562	2,427,002	2,320,600
D2 - FARM & RANCH IMP	5,271,550	N/A	5,271,550	5,271,550
E - NON-AG LAND AND IMPROVEMENTS	46,156,120	0.9701	47,578,724	46,156,120
F1 - COMMERCIAL REAL	1,972,320	N/A	1,972,320	1,972,320
F2 - INDUSTRIAL REAL	28,952,680	N/A	28,952,680	28,952,680
G - ALL MINERALS	860,551,800	1.0036	857,464,926	860,551,800
J - ALL UTILITIES	67,762,760	N/A	67,762,760	67,762,760
L1 - COMMERCIAL PERSONAL	900,460	N/A	900,460	900,460
L2 - INDUSTRIAL PERSONAL	13,958,600	N/A	13,958,600	13,958,600
M1 - MOBILE HOMES	1,471,950	N/A	1,471,950	1,471,950
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	1,029,339,200		1,027,781,332	1,029,339,200
Less Total Deductions	11,903,416		11,903,416	11,903,416
Total Taxable Value	1,017,435,784		1,015,877,916	1,017,435,784

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
1,019,081,564	1,017,435,784	1,019,081,564	1,017,435,784	1,020,601,564

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
1,645,780	0	1,520,000

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
1,019,081,564	1,017,435,784	1,019,081,564	1,017,435,784	1,020,601,564

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