taxes Property Tax Assistance

2022 ISD Summary Worksheet

082-Frio /Frio County

082-903/Pearsall ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 176,326,090 0.7921 222,605,845 176,326,090
B - MULTIFAMILY 10,223,050 N/A 10,223,050 10,223,050
C1 - VACANT LOTS 13,638,870 N/A 13,638,870 13,638,870
C2 - COLONIA LOTS 40,240 N/A 40,240 40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,938,136 0.9850 55,772,671 54,938,136
D2 - FARM & RANCH IMP 7,442,160 N/A 7,442,160 7,442,160
E - NON-AG LAND AND IMPROVEMENTS 152,798,820 0.6166 247,808,660 152,798,820
F1 - COMMERCIAL REAL 142,177,730 0.9035 157,363,287 142,177,730
F2 - INDUSTRIAL REAL 243,558,340 N/A 243,558,340 243,558,340
G - ALL MINERALS 266,903,710 1.0195 261,798,637 266,903,710
J - ALL UTILITIES 225,172,000 0.8006 281,254,059 225,172,000
L1 - COMMERCIAL PERSONAL 34,584,455 N/A 34,584,455 34,584,455
L2 - INDUSTRIAL PERSONAL 98,837,780 N/A 98,837,780 98,837,780
M1 - MOBILE HOMES 31,330,340 N/A 31,330,340 31,330,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 43,050 N/A 43,050 43,050
S - SPECIAL INVENTORY 964,930 N/A 964,930 964,930
Subtotal 1,458,979,701 0 1,667,266,374 1,458,979,701
Less Total Deductions 203,000,110 0 211,389,651 203,000,110
Total Taxable Value 1,255,979,591 0 1,455,876,723 1,255,979,591

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
1,272,606,191 1,255,979,591 1,272,606,191 1,255,979,591 1,293,246,191


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
16,626,600 0 20,640,000


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
1,374,030,921 1,357,404,321 1,374,030,921 1,357,404,321 1,394,670,921

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 TWO OF THE GRACE PERIOD

082-903-02/Pearsall ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 176,326,090 0.7921 222,605,845 176,326,090
B - MULTIFAMILY 10,223,050 N/A 10,223,050 10,223,050
C1 - VACANT LOTS 13,638,870 N/A 13,638,870 13,638,870
C2 - COLONIA LOTS 40,240 N/A 40,240 40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,938,136 0.9850 55,772,671 54,938,136
D2 - FARM & RANCH IMP 7,442,160 N/A 7,442,160 7,442,160
E - NON-AG LAND AND IMPROVEMENTS 152,798,820 0.6166 247,808,660 152,798,820
F1 - COMMERCIAL REAL 142,177,730 0.9035 157,363,287 142,177,730
F2 - INDUSTRIAL REAL 243,558,340 N/A 243,558,340 243,558,340
G - ALL MINERALS 266,903,710 1.0195 261,798,637 266,903,710
J - ALL UTILITIES 225,172,000 0.8006 281,254,059 225,172,000
L1 - COMMERCIAL PERSONAL 34,584,455 N/A 34,584,455 34,584,455
L2 - INDUSTRIAL PERSONAL 98,837,780 N/A 98,837,780 98,837,780
M1 - MOBILE HOMES 31,330,340 N/A 31,330,340 31,330,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 43,050 N/A 43,050 43,050
S - SPECIAL INVENTORY 964,930 N/A 964,930 964,930
Subtotal 1,458,979,701 1,667,266,374 1,458,979,701
Less Total Deductions 203,000,110 211,389,651 203,000,110
Total Taxable Value 1,255,979,591 1,455,876,723 1,255,979,591

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
1,272,606,191 1,255,979,591 1,272,606,191 1,255,979,591 1,293,246,191


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
16,626,600 0 20,640,000


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
1,374,030,921 1,357,404,321 1,374,030,921 1,357,404,321 1,394,670,921

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