taxes Property Tax Assistance

2022 ISD Summary Worksheet

183-Panola /Panola County

201-910/Tatum ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,646,280	N/A	7,646,280	7,646,280
B - MULTIFAMILY	387,710	N/A	387,710	387,710
C1 - VACANT LOTS	1,700,950	N/A	1,700,950	1,700,950
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,349,200	N/A	1,349,200	1,349,200
D2 - FARM & RANCH IMP	223,510	N/A	223,510	223,510
E - NON-AG LAND AND IMPROVEMENTS	2,351,160	N/A	2,351,160	2,351,160
F1 - COMMERCIAL REAL	195,810	N/A	195,810	195,810
F2 - INDUSTRIAL REAL	6,748,230	N/A	6,748,230	6,748,230
G - ALL MINERALS	50,266,960	N/A	50,266,960	50,266,960
J - ALL UTILITIES	9,248,790	N/A	9,248,790	9,248,790
L1 - COMMERCIAL PERSONAL	334,950	N/A	334,950	334,950
L2 - INDUSTRIAL PERSONAL	7,967,850	N/A	7,967,850	7,967,850
M1 - MOBILE HOMES	422,220	N/A	422,220	422,220
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	88,843,620	0	88,843,620	88,843,620
Less Total Deductions	4,206,807	0	4,206,807	4,206,807
Total Taxable Value	84,636,813	0	84,636,813	84,636,813

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
85,272,203	84,636,813	84,626,133	83,990,743	85,812,203

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
635,390	646,070	540,000

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
85,272,203	84,636,813	84,626,133	83,990,743	85,812,203

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

201-Rusk /Rusk County

201-910/Tatum ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	277,081,700	0.8775	315,762,621	277,081,700
B - MULTIFAMILY	5,256,650	N/A	5,256,650	5,256,650
C1 - VACANT LOTS	17,573,560	N/A	17,573,560	17,573,560
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,592,855	1.1487	3,998,321	4,592,855
D2 - FARM & RANCH IMP	2,038,390	N/A	2,038,390	2,038,390
E - NON-AG LAND AND IMPROVEMENTS	51,198,880	0.9990	51,250,130	51,198,880
F1 - COMMERCIAL REAL	14,216,195	N/A	14,216,195	14,216,195
F2 - INDUSTRIAL REAL	383,231,010	N/A	383,231,010	383,231,010
G - ALL MINERALS	67,616,510	1.0094	66,986,834	67,616,510
J - ALL UTILITIES	77,067,900	0.8979	85,831,273	77,067,900
L1 - COMMERCIAL PERSONAL	5,788,750	N/A	5,788,750	5,788,750
L2 - INDUSTRIAL PERSONAL	82,319,680	N/A	82,319,680	82,319,680
M1 - MOBILE HOMES	9,158,340	N/A	9,158,340	9,158,340
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	9,020	N/A	9,020	9,020
Subtotal	997,149,440	0	1,043,420,774	997,149,440
Less Total Deductions	196,490,209	0	211,291,444	196,490,209
Total Taxable Value	800,659,231	0	832,129,330	800,659,231

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
816,683,731	800,659,231	796,095,576	780,071,076	832,043,731

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
16,024,500	20,588,155	15,360,000

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
816,683,731	800,659,231	796,095,576	780,071,076	832,043,731

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 ONE OF THE GRACE PERIOD

201-910-02/Tatum ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	284,727,980	0.8804	323,408,901	284,727,980
B - MULTIFAMILY	5,644,360	N/A	5,644,360	5,644,360
C1 - VACANT LOTS	19,274,510	N/A	19,274,510	19,274,510
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,942,055	1.1112	5,347,521	5,942,055
D2 - FARM & RANCH IMP	2,261,900	N/A	2,261,900	2,261,900
E - NON-AG LAND AND IMPROVEMENTS	53,550,040	0.9990	53,601,290	53,550,040
F1 - COMMERCIAL REAL	14,412,005	N/A	14,412,005	14,412,005
F2 - INDUSTRIAL REAL	389,979,240	N/A	389,979,240	389,979,240
G - ALL MINERALS	117,883,470	1.0054	117,253,794	117,883,470
J - ALL UTILITIES	86,316,690	0.9078	95,080,063	86,316,690
L1 - COMMERCIAL PERSONAL	6,123,700	N/A	6,123,700	6,123,700
L2 - INDUSTRIAL PERSONAL	90,287,530	N/A	90,287,530	90,287,530
M1 - MOBILE HOMES	9,580,560	N/A	9,580,560	9,580,560
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	9,020	N/A	9,020	9,020
Subtotal	1,085,993,060		1,132,264,394	1,085,993,060
Less Total Deductions	200,697,016		215,498,251	200,697,016
Total Taxable Value	885,296,044		916,766,143	885,296,044

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
901,955,934	885,296,044	880,721,709	864,061,819	917,855,934

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
16,659,890	21,234,225	15,900,000

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
901,955,934	885,296,044	880,721,709	864,061,819	917,855,934

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