taxes Property Tax Assistance

2023 ISD Summary Worksheet

Linden-Kildare CISD (all splits)   Cass County  

034-Cass/Cass County

034-905/Linden-Kildare CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,028,460 0.9516 78,844,536 75,028,460
B - MULTIFAMILY 2,813,939 N/A 2,813,939 2,813,939
C1 - VACANT LOTS 2,475,844 N/A 2,475,844 2,475,844
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,666,969 1.0633 26,020,590 27,666,969
D2 - FARM & RANCH IMP 7,880,291 N/A 7,880,291 7,880,291
E - NON-AG LAND AND IMPROVEMENTS 239,643,961 0.9712 246,750,372 239,643,961
F1 - COMMERCIAL REAL 19,963,400 0.8496 23,497,411 19,963,400
F2 - INDUSTRIAL REAL 2,140,540 N/A 2,140,540 2,140,540
G - ALL MINERALS 77,726,455 N/A 77,726,455 77,726,455
J - ALL UTILITIES 34,097,970 0.9730 35,044,162 34,097,970
L1 - COMMERCIAL PERSONAL 6,907,670 N/A 6,907,670 6,907,670
L2 - INDUSTRIAL PERSONAL 15,178,020 N/A 15,178,020 15,178,020
M1 - MOBILE HOMES 14,187,020 N/A 14,187,020 14,187,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 145,300 N/A 145,300 145,300
Subtotal 525,855,839 0 539,612,150 525,855,839
Less Total Deductions 159,556,195 0 164,871,265 159,556,195
Total Taxable Value 366,299,644 0 374,740,885 366,299,644

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 427,862,243 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 366,299,644 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 427,862,243 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 366,299,644 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 450,752,243 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 466,012,243 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 376,963,406 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 427,862,243 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 366,299,644 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 427,862,243 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 366,299,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 450,752,243 T13 plus the loss to the chapter 313 agreement
T16 466,012,243 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 376,963,406 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 61,562,599 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 22,890,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,260,000 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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034-905-02/Linden-Kildare CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,028,460 0.9516 78,844,536 75,028,460
B - MULTIFAMILY 2,813,939 N/A 2,813,939 2,813,939
C1 - VACANT LOTS 2,475,844 N/A 2,475,844 2,475,844
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,666,969 1.0633 26,020,590 27,666,969
D2 - FARM & RANCH IMP 7,880,291 N/A 7,880,291 7,880,291
E - NON-AG LAND AND IMPROVEMENTS 239,643,961 0.9712 246,750,372 239,643,961
F1 - COMMERCIAL REAL 19,963,400 0.8496 23,497,411 19,963,400
F2 - INDUSTRIAL REAL 2,140,540 N/A 2,140,540 2,140,540
G - ALL MINERALS 77,726,455 N/A 77,726,455 77,726,455
J - ALL UTILITIES 34,097,970 0.9730 35,044,162 34,097,970
L1 - COMMERCIAL PERSONAL 6,907,670 N/A 6,907,670 6,907,670
L2 - INDUSTRIAL PERSONAL 15,178,020 N/A 15,178,020 15,178,020
M1 - MOBILE HOMES 14,187,020 N/A 14,187,020 14,187,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 145,300 N/A 145,300 145,300
Subtotal 525,855,839 539,612,150 525,855,839
Less Total Deductions 159,556,195 164,871,265 159,556,195
Total Taxable Value 366,299,644 374,740,885 366,299,644

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 427,862,243 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 366,299,644 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 427,862,243 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 366,299,644 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 450,752,243 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 466,012,243 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 376,963,406 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 427,862,243 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 366,299,644 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 427,862,243 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 366,299,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 450,752,243 T13 plus the loss to the chapter 313 agreement
T16 466,012,243 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 376,963,406 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 61,562,599 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 22,890,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,260,000 Loss to Second Previous Homestead Increase

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