taxes Property Tax Assistance

2023 ISD Summary Worksheet

Charlotte ISD (all splits)   Atascosa County   Frio County  

007-Atascosa/Atascosa County

007-901/Charlotte ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 68,934,746 0.9452 72,931,386 68,934,746
B - MULTIFAMILY 178,290 N/A 178,290 178,290
C1 - VACANT LOTS 3,733,180 N/A 3,733,180 3,733,180
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,495,739 1.0774 15,310,070 16,495,739
D2 - FARM & RANCH IMP 2,143,079 N/A 2,143,079 2,143,079
E - NON-AG LAND AND IMPROVEMENTS 89,197,189 0.9127 97,728,924 89,197,189
F1 - COMMERCIAL REAL 21,013,317 N/A 21,013,317 21,013,317
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 196,645,988 0.9898 198,672,447 196,645,988
J - ALL UTILITIES 20,995,460 N/A 20,995,460 20,995,460
L1 - COMMERCIAL PERSONAL 3,400,390 N/A 3,400,390 3,400,390
L2 - INDUSTRIAL PERSONAL 15,893,992 N/A 15,893,992 15,893,992
M1 - MOBILE HOMES 10,327,440 N/A 10,327,440 10,327,440
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 575,970 N/A 575,970 575,970
Subtotal 449,534,780 0 462,903,945 449,534,780
Less Total Deductions 52,875,069 0 54,596,628 52,875,069
Total Taxable Value 396,659,711 0 408,307,317 396,659,711

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

Measure Value Description
T1 414,896,371 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 396,659,711 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 414,896,371 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 396,659,711 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 422,426,371 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 427,446,371 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 398,320,549 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 414,896,371 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 396,659,711 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 414,896,371 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 396,659,711 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 422,426,371 T13 plus the loss to the chapter 313 agreement
T16 427,446,371 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 398,320,549 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,236,660 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,020,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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082-Frio/Frio County

007-901/Charlotte ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 314,060 N/A 314,060 314,060
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,278,836 N/A 2,278,836 2,278,836
D2 - FARM & RANCH IMP 346,230 N/A 346,230 346,230
E - NON-AG LAND AND IMPROVEMENTS 3,615,890 N/A 3,615,890 3,615,890
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,644,780 N/A 1,644,780 1,644,780
J - ALL UTILITIES 4,348,280 N/A 4,348,280 4,348,280
L1 - COMMERCIAL PERSONAL 174,730 N/A 174,730 174,730
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 244,500 N/A 244,500 244,500
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 12,967,306 0 12,967,306 12,967,306
Less Total Deductions 2,172,451 0 2,172,451 2,172,451
Total Taxable Value 10,794,855 0 10,794,855 10,794,855

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

Measure Value Description
T1 11,475,605 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,794,855 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 11,475,605 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,794,855 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,760,605 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,950,605 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,911,896 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 11,475,605 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,794,855 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 11,475,605 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,794,855 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,760,605 T13 plus the loss to the chapter 313 agreement
T16 11,950,605 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,911,896 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 680,750 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED


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007-901-02/Charlotte ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 69,248,806 0.9454 73,245,446 69,248,806
B - MULTIFAMILY 178,290 N/A 178,290 178,290
C1 - VACANT LOTS 3,733,180 N/A 3,733,180 3,733,180
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,774,575 1.0674 17,588,906 18,774,575
D2 - FARM & RANCH IMP 2,489,309 N/A 2,489,309 2,489,309
E - NON-AG LAND AND IMPROVEMENTS 92,813,079 0.9158 101,344,814 92,813,079
F1 - COMMERCIAL REAL 21,013,317 N/A 21,013,317 21,013,317
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 198,290,768 0.9899 200,317,227 198,290,768
J - ALL UTILITIES 25,343,740 N/A 25,343,740 25,343,740
L1 - COMMERCIAL PERSONAL 3,575,120 N/A 3,575,120 3,575,120
L2 - INDUSTRIAL PERSONAL 15,893,992 N/A 15,893,992 15,893,992
M1 - MOBILE HOMES 10,571,940 N/A 10,571,940 10,571,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 575,970 N/A 575,970 575,970
Subtotal 462,502,086 475,871,251 462,502,086
Less Total Deductions 55,047,520 56,769,079 55,047,520
Total Taxable Value 407,454,566 419,102,172 407,454,566

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

Measure Value Description
T1 426,371,976 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 407,454,566 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 426,371,976 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 407,454,566 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 434,186,976 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 439,396,976 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 409,232,445 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 426,371,976 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 407,454,566 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 426,371,976 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 407,454,566 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 434,186,976 T13 plus the loss to the chapter 313 agreement
T16 439,396,976 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 409,232,445 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,917,410 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,815,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,210,000 Loss to Second Previous Homestead Increase

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