taxes Property Tax Assistance

2022 ISD Summary Worksheet

187-Polk /Polk County

187-907/Livingston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,493,183,642	N/A	1,493,183,642	1,493,183,642
B - MULTIFAMILY	19,143,095	N/A	19,143,095	19,143,095
C1 - VACANT LOTS	100,157,420	N/A	100,157,420	100,157,420
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	34,136,639	N/A	34,136,639	34,136,639
D2 - FARM & RANCH IMP	4,352,872	N/A	4,352,872	4,352,872
E - NON-AG LAND AND IMPROVEMENTS	331,508,953	N/A	331,508,953	331,508,953
F1 - COMMERCIAL REAL	290,296,304	N/A	290,296,304	290,296,304
F2 - INDUSTRIAL REAL	71,922,764	N/A	71,922,764	71,922,764
G - ALL MINERALS	18,484,405	N/A	18,484,405	18,484,405
J - ALL UTILITIES	133,899,998	N/A	133,899,998	133,899,998
L1 - COMMERCIAL PERSONAL	93,322,799	N/A	93,322,799	93,322,799
L2 - INDUSTRIAL PERSONAL	19,534,311	N/A	19,534,311	19,534,311
M1 - MOBILE HOMES	78,210,045	N/A	78,210,045	78,210,045
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	277,317	N/A	277,317	277,317
S - SPECIAL INVENTORY	8,004,027	N/A	8,004,027	8,004,027
Subtotal	2,696,434,591	0	2,696,434,591	2,696,434,591
Less Total Deductions	491,495,410	0	491,495,410	491,495,410
Total Taxable Value	2,204,939,181	0	2,204,939,181	2,204,939,181

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
2,282,060,784	2,204,939,181	2,282,060,784	2,204,939,181	2,346,490,784

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
77,121,603	0	64,430,000

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
2,282,060,784	2,204,939,181	2,282,060,784	2,204,939,181	2,346,490,784

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

187-907-02/Livingston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,493,183,642	N/A	1,493,183,642	1,493,183,642
B - MULTIFAMILY	19,143,095	N/A	19,143,095	19,143,095
C1 - VACANT LOTS	100,157,420	N/A	100,157,420	100,157,420
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	34,136,639	N/A	34,136,639	34,136,639
D2 - FARM & RANCH IMP	4,352,872	N/A	4,352,872	4,352,872
E - NON-AG LAND AND IMPROVEMENTS	331,508,953	N/A	331,508,953	331,508,953
F1 - COMMERCIAL REAL	290,296,304	N/A	290,296,304	290,296,304
F2 - INDUSTRIAL REAL	71,922,764	N/A	71,922,764	71,922,764
G - ALL MINERALS	18,484,405	N/A	18,484,405	18,484,405
J - ALL UTILITIES	133,899,998	N/A	133,899,998	133,899,998
L1 - COMMERCIAL PERSONAL	93,322,799	N/A	93,322,799	93,322,799
L2 - INDUSTRIAL PERSONAL	19,534,311	N/A	19,534,311	19,534,311
M1 - MOBILE HOMES	78,210,045	N/A	78,210,045	78,210,045
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	277,317	N/A	277,317	277,317
S - SPECIAL INVENTORY	8,004,027	N/A	8,004,027	8,004,027
Subtotal	2,696,434,591		2,696,434,591	2,696,434,591
Less Total Deductions	491,495,410		491,495,410	491,495,410
Total Taxable Value	2,204,939,181		2,204,939,181	2,204,939,181

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
2,282,060,784	2,204,939,181	2,282,060,784	2,204,939,181	2,346,490,784

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
77,121,603	0	64,430,000

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
2,282,060,784	2,204,939,181	2,282,060,784	2,204,939,181	2,346,490,784

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