taxes Property Tax Assistance

2023 ISD Summary Worksheet

Freer ISD (all splits)   Duval County  

066-Duval/Duval County

066-903/Freer ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 68,668,643 0.8269 83,043,467 83,043,467
B - MULTIFAMILY 1,190,930 N/A 1,190,930 1,190,930
C1 - VACANT LOTS 1,473,047 N/A 1,473,047 1,473,047
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,476,265 0.6719 30,476,940 30,476,940
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 34,516,659 0.8104 42,592,126 42,592,126
F1 - COMMERCIAL REAL 21,128,150 0.9199 22,967,877 22,967,877
F2 - INDUSTRIAL REAL 4,737,480 N/A 4,737,480 4,737,480
G - ALL MINERALS 46,047,490 0.9651 47,712,662 47,712,662
J - ALL UTILITIES 193,209,190 0.9743 198,305,645 198,305,645
L1 - COMMERCIAL PERSONAL 6,978,880 N/A 6,978,880 6,978,880
L2 - INDUSTRIAL PERSONAL 53,669,550 N/A 53,669,550 53,669,550
M1 - MOBILE HOMES 4,106,550 N/A 4,106,550 4,106,550
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 456,348,024 0 497,400,344 497,400,344
Less Total Deductions 69,937,393 0 74,998,446 74,998,446
Total Taxable Value 386,410,631 0 422,401,898 422,401,898

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 438,079,347 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 422,230,409 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 435,579,673 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 419,730,735 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 451,024,347 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 459,654,347 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 422,309,692 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 438,079,347 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 422,230,409 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 435,579,673 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 419,730,735 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 451,024,347 T13 plus the loss to the chapter 313 agreement
T16 459,654,347 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 422,309,692 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,848,938 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,499,674 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,945,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,630,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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066-903-02/Freer ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 68,668,643 0.8269 83,043,467 83,043,467
B - MULTIFAMILY 1,190,930 N/A 1,190,930 1,190,930
C1 - VACANT LOTS 1,473,047 N/A 1,473,047 1,473,047
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,476,265 0.6719 30,476,940 30,476,940
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 34,516,659 0.8104 42,592,126 42,592,126
F1 - COMMERCIAL REAL 21,128,150 0.9199 22,967,877 22,967,877
F2 - INDUSTRIAL REAL 4,737,480 N/A 4,737,480 4,737,480
G - ALL MINERALS 46,047,490 0.9651 47,712,662 47,712,662
J - ALL UTILITIES 193,209,190 0.9743 198,305,645 198,305,645
L1 - COMMERCIAL PERSONAL 6,978,880 N/A 6,978,880 6,978,880
L2 - INDUSTRIAL PERSONAL 53,669,550 N/A 53,669,550 53,669,550
M1 - MOBILE HOMES 4,106,550 N/A 4,106,550 4,106,550
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 456,348,024 497,400,344 497,400,344
Less Total Deductions 69,937,393 74,998,446 74,998,446
Total Taxable Value 386,410,631 422,401,898 422,401,898

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 438,079,347 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 422,230,409 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 435,579,673 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 419,730,735 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 451,024,347 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 459,654,347 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 422,309,692 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 438,079,347 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 422,230,409 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 435,579,673 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 419,730,735 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 451,024,347 T13 plus the loss to the chapter 313 agreement
T16 459,654,347 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 422,309,692 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,848,938 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,499,674 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,945,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,630,000 Loss to Second Previous Homestead Increase

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