taxes Property Tax Assistance

2022 ISD Summary Worksheet

178-Nueces /Nueces County

178-915/West Oso ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	210,630,017	0.9603	219,337,725	210,630,017
B - MULTIFAMILY	13,866,156	N/A	13,866,156	13,866,156
C1 - VACANT LOTS	21,320,263	N/A	21,320,263	21,320,263
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,502,617	1.0006	9,497,122	9,502,617
D2 - FARM & RANCH IMP	676,279	N/A	676,279	676,279
E - NON-AG LAND AND IMPROVEMENTS	18,698,645	N/A	18,698,645	18,698,645
F1 - COMMERCIAL REAL	385,722,426	0.9012	428,009,794	385,722,426
F2 - INDUSTRIAL REAL	18,991,489	N/A	18,991,489	18,991,489
G - ALL MINERALS	2,539,830	N/A	2,539,830	2,539,830
J - ALL UTILITIES	29,161,373	N/A	29,161,373	29,161,373
L1 - COMMERCIAL PERSONAL	297,161,049	1.0158	292,538,934	297,161,049
L2 - INDUSTRIAL PERSONAL	32,585,786	N/A	32,585,786	32,585,786
M1 - MOBILE HOMES	11,677,247	N/A	11,677,247	11,677,247
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	9,426,329	N/A	9,426,329	9,426,329
Subtotal	1,061,959,506	0	1,108,326,972	1,061,959,506
Less Total Deductions	103,800,903	0	107,047,946	103,800,903
Total Taxable Value	958,158,603	0	1,001,279,026	958,158,603

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
976,908,582	958,158,603	976,908,582	958,158,603	991,188,582

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
18,749,979	0	14,280,000

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
976,908,582	958,158,603	976,908,582	958,158,603	991,188,582

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

178-915-02/West Oso ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	210,630,017	0.9603	219,337,725	210,630,017
B - MULTIFAMILY	13,866,156	N/A	13,866,156	13,866,156
C1 - VACANT LOTS	21,320,263	N/A	21,320,263	21,320,263
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,502,617	1.0006	9,497,122	9,502,617
D2 - FARM & RANCH IMP	676,279	N/A	676,279	676,279
E - NON-AG LAND AND IMPROVEMENTS	18,698,645	N/A	18,698,645	18,698,645
F1 - COMMERCIAL REAL	385,722,426	0.9012	428,009,794	385,722,426
F2 - INDUSTRIAL REAL	18,991,489	N/A	18,991,489	18,991,489
G - ALL MINERALS	2,539,830	N/A	2,539,830	2,539,830
J - ALL UTILITIES	29,161,373	N/A	29,161,373	29,161,373
L1 - COMMERCIAL PERSONAL	297,161,049	1.0158	292,538,934	297,161,049
L2 - INDUSTRIAL PERSONAL	32,585,786	N/A	32,585,786	32,585,786
M1 - MOBILE HOMES	11,677,247	N/A	11,677,247	11,677,247
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	9,426,329	N/A	9,426,329	9,426,329
Subtotal	1,061,959,506		1,108,326,972	1,061,959,506
Less Total Deductions	103,800,903		107,047,946	103,800,903
Total Taxable Value	958,158,603		1,001,279,026	958,158,603

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
976,908,582	958,158,603	976,908,582	958,158,603	991,188,582

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
18,749,979	0	14,280,000

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
976,908,582	958,158,603	976,908,582	958,158,603	991,188,582

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