taxes Property Tax Assistance

2023 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

034-Cass/Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 90,492,734 0.9219 98,158,948 90,492,734
B - MULTIFAMILY 5,937,988 N/A 5,937,988 5,937,988
C1 - VACANT LOTS 5,046,757 N/A 5,046,757 5,046,757
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,514,507 1.0971 5,937,922 6,514,507
D2 - FARM & RANCH IMP 2,019,570 N/A 2,019,570 2,019,570
E - NON-AG LAND AND IMPROVEMENTS 159,971,864 1.0089 158,560,674 159,971,864
F1 - COMMERCIAL REAL 23,273,917 0.8152 28,549,947 23,273,917
F2 - INDUSTRIAL REAL 282,769,260 N/A 282,769,260 282,769,260
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 29,068,340 0.9527 30,511,536 29,068,340
L1 - COMMERCIAL PERSONAL 9,258,986 N/A 9,258,986 9,258,986
L2 - INDUSTRIAL PERSONAL 96,465,960 N/A 96,465,960 96,465,960
M1 - MOBILE HOMES 13,082,770 N/A 13,082,770 13,082,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 61,460 N/A 61,460 61,460
S - SPECIAL INVENTORY 472,550 N/A 472,550 472,550
Subtotal 724,436,663 0 736,834,328 724,436,663
Less Total Deductions 157,899,467 0 164,909,508 157,899,467
Total Taxable Value 566,537,196 0 571,924,820 566,537,196

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 619,147,357 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 566,537,196 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 607,337,127 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 554,726,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 639,322,357 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 652,772,357 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 571,432,001 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 619,147,357 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 566,537,196 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 607,337,127 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 554,726,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 639,322,357 T13 plus the loss to the chapter 313 agreement
T16 652,772,357 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 571,432,001 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 52,610,161 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,810,230 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,450,000 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


Back to top

034-907-02/Queen City ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 90,492,734 0.9219 98,158,948 90,492,734
B - MULTIFAMILY 5,937,988 N/A 5,937,988 5,937,988
C1 - VACANT LOTS 5,046,757 N/A 5,046,757 5,046,757
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,514,507 1.0971 5,937,922 6,514,507
D2 - FARM & RANCH IMP 2,019,570 N/A 2,019,570 2,019,570
E - NON-AG LAND AND IMPROVEMENTS 159,971,864 1.0089 158,560,674 159,971,864
F1 - COMMERCIAL REAL 23,273,917 0.8152 28,549,947 23,273,917
F2 - INDUSTRIAL REAL 282,769,260 N/A 282,769,260 282,769,260
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 29,068,340 0.9527 30,511,536 29,068,340
L1 - COMMERCIAL PERSONAL 9,258,986 N/A 9,258,986 9,258,986
L2 - INDUSTRIAL PERSONAL 96,465,960 N/A 96,465,960 96,465,960
M1 - MOBILE HOMES 13,082,770 N/A 13,082,770 13,082,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 61,460 N/A 61,460 61,460
S - SPECIAL INVENTORY 472,550 N/A 472,550 472,550
Subtotal 724,436,663 736,834,328 724,436,663
Less Total Deductions 157,899,467 164,909,508 157,899,467
Total Taxable Value 566,537,196 571,924,820 566,537,196

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 619,147,357 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 566,537,196 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 607,337,127 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 554,726,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 639,322,357 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 652,772,357 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 571,432,001 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 619,147,357 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 566,537,196 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 607,337,127 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 554,726,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 639,322,357 T13 plus the loss to the chapter 313 agreement
T16 652,772,357 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 571,432,001 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 52,610,161 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,810,230 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,450,000 Loss to Second Previous Homestead Increase

Back to top