taxes Property Tax Assistance

2022 ISD Summary Worksheet

158-Matagorda /Matagorda County

158-901/Bay City ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 775,795,659 0.8746 887,029,109 887,029,109
B - MULTIFAMILY 86,069,111 0.7410 116,152,646 116,152,646
C1 - VACANT LOTS 19,941,953 N/A 19,941,953 19,941,953
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,024,882 1.0651 13,167,669 13,167,669
D2 - FARM & RANCH IMP 3,217,962 N/A 3,217,962 3,217,962
E - NON-AG LAND AND IMPROVEMENTS 56,287,384 N/A 56,287,384 56,287,384
F1 - COMMERCIAL REAL 238,005,641 0.6967 341,618,546 341,618,546
F2 - INDUSTRIAL REAL 694,467,320 N/A 694,467,320 694,467,320
G - ALL MINERALS 7,383,790 N/A 7,383,790 7,383,790
J - ALL UTILITIES 140,765,450 0.9099 154,704,308 154,704,308
L1 - COMMERCIAL PERSONAL 61,018,220 N/A 61,018,220 61,018,220
L2 - INDUSTRIAL PERSONAL 81,781,640 N/A 81,781,640 81,781,640
M1 - MOBILE HOMES 5,211,080 N/A 5,211,080 5,211,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 492,980 N/A 492,980 492,980
S - SPECIAL INVENTORY 5,949,570 N/A 5,949,570 5,949,570
Subtotal 2,190,412,642 0 2,448,424,177 2,448,424,177
Less Total Deductions 553,313,439 0 591,693,533 591,693,533
Total Taxable Value 1,637,099,203 0 1,856,730,644 1,856,730,644

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
1,906,531,774 1,856,730,644 1,906,531,774 1,856,730,644 1,946,421,774


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
49,801,130 0 39,890,000


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
2,162,684,674 2,112,883,544 2,162,684,674 2,112,883,544 2,202,574,674

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

158-901-02/Bay City ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 775,795,659 0.8746 887,029,109 887,029,109
B - MULTIFAMILY 86,069,111 0.7410 116,152,646 116,152,646
C1 - VACANT LOTS 19,941,953 N/A 19,941,953 19,941,953
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,024,882 1.0651 13,167,669 13,167,669
D2 - FARM & RANCH IMP 3,217,962 N/A 3,217,962 3,217,962
E - NON-AG LAND AND IMPROVEMENTS 56,287,384 N/A 56,287,384 56,287,384
F1 - COMMERCIAL REAL 238,005,641 0.6967 341,618,546 341,618,546
F2 - INDUSTRIAL REAL 694,467,320 N/A 694,467,320 694,467,320
G - ALL MINERALS 7,383,790 N/A 7,383,790 7,383,790
J - ALL UTILITIES 140,765,450 0.9099 154,704,308 154,704,308
L1 - COMMERCIAL PERSONAL 61,018,220 N/A 61,018,220 61,018,220
L2 - INDUSTRIAL PERSONAL 81,781,640 N/A 81,781,640 81,781,640
M1 - MOBILE HOMES 5,211,080 N/A 5,211,080 5,211,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 492,980 N/A 492,980 492,980
S - SPECIAL INVENTORY 5,949,570 N/A 5,949,570 5,949,570
Subtotal 2,190,412,642 2,448,424,177 2,448,424,177
Less Total Deductions 553,313,439 591,693,533 591,693,533
Total Taxable Value 1,637,099,203 1,856,730,644 1,856,730,644

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
1,906,531,774 1,856,730,644 1,906,531,774 1,856,730,644 1,946,421,774


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
49,801,130 0 39,890,000


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
2,162,684,674 2,112,883,544 2,162,684,674 2,112,883,544 2,202,574,674

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