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