taxes Property Tax Assistance

2023 ISD Summary Worksheet

Calhoun County ISD (all splits)   Calhoun County  

029-Calhoun/Calhoun County

029-901/Calhoun County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,796,385,023 0.9010 1,993,768,061 1,796,385,023
B - MULTIFAMILY 43,602,870 N/A 43,602,870 43,602,870
C1 - VACANT LOTS 164,052,892 0.9908 165,576,193 164,052,892
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,190,353 0.9410 31,019,780 29,190,353
D2 - FARM & RANCH IMP 7,323,835 N/A 7,323,835 7,323,835
E - NON-AG LAND AND IMPROVEMENTS 121,237,758 N/A 121,237,758 121,237,758
F1 - COMMERCIAL REAL 270,587,752 0.8995 300,820,180 270,587,752
F2 - INDUSTRIAL REAL 3,390,372,910 N/A 3,390,372,910 3,390,372,910
G - ALL MINERALS 10,075,070 N/A 10,075,070 10,075,070
J - ALL UTILITIES 172,564,920 0.9618 179,418,715 172,564,920
L1 - COMMERCIAL PERSONAL 161,864,810 0.9998 161,897,189 161,864,810
L2 - INDUSTRIAL PERSONAL 662,589,400 N/A 662,589,400 662,589,400
M1 - MOBILE HOMES 11,931,480 N/A 11,931,480 11,931,480
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,616,360 N/A 5,616,360 5,616,360
S - SPECIAL INVENTORY 13,457,870 N/A 13,457,870 13,457,870
Subtotal 6,860,853,303 0 7,098,707,671 6,860,853,303
Less Total Deductions 2,263,226,714 0 2,317,223,183 2,263,226,714
Total Taxable Value 4,597,626,589 0 4,781,484,488 4,597,626,589

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 4,830,021,129 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,597,626,589 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 4,755,712,373 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,523,317,833 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,909,551,129 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,962,571,129 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,628,321,771 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 6,272,662,699 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,040,268,159 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 6,198,353,943 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,965,959,403 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,352,192,699 T13 plus the loss to the chapter 313 agreement
T16 6,405,212,699 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,070,963,341 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 232,394,540 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 74,308,756 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 53,020,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD


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029-901-02/Calhoun County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,796,385,023 0.9010 1,993,768,061 1,796,385,023
B - MULTIFAMILY 43,602,870 N/A 43,602,870 43,602,870
C1 - VACANT LOTS 164,052,892 0.9908 165,576,193 164,052,892
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,190,353 0.9410 31,019,780 29,190,353
D2 - FARM & RANCH IMP 7,323,835 N/A 7,323,835 7,323,835
E - NON-AG LAND AND IMPROVEMENTS 121,237,758 N/A 121,237,758 121,237,758
F1 - COMMERCIAL REAL 270,587,752 0.8995 300,820,180 270,587,752
F2 - INDUSTRIAL REAL 3,390,372,910 N/A 3,390,372,910 3,390,372,910
G - ALL MINERALS 10,075,070 N/A 10,075,070 10,075,070
J - ALL UTILITIES 172,564,920 0.9618 179,418,715 172,564,920
L1 - COMMERCIAL PERSONAL 161,864,810 0.9998 161,897,189 161,864,810
L2 - INDUSTRIAL PERSONAL 662,589,400 N/A 662,589,400 662,589,400
M1 - MOBILE HOMES 11,931,480 N/A 11,931,480 11,931,480
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,616,360 N/A 5,616,360 5,616,360
S - SPECIAL INVENTORY 13,457,870 N/A 13,457,870 13,457,870
Subtotal 6,860,853,303 7,098,707,671 6,860,853,303
Less Total Deductions 2,263,226,714 2,317,223,183 2,263,226,714
Total Taxable Value 4,597,626,589 4,781,484,488 4,597,626,589

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 4,830,021,129 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,597,626,589 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 4,755,712,373 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,523,317,833 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,909,551,129 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,962,571,129 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,628,321,771 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 6,272,662,699 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,040,268,159 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 6,198,353,943 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,965,959,403 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,352,192,699 T13 plus the loss to the chapter 313 agreement
T16 6,405,212,699 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,070,963,341 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 232,394,540 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 74,308,756 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 53,020,000 Loss to Second Previous Homestead Increase

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