taxes Property Tax Assistance

2023 ISD Summary Worksheet

Harper ISD (all splits)   Gillespie County   Kerr County   Kimble County  

086-Gillespie/Gillespie County

086-902/Harper ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 118,188,736 1.0464 112,947,951 118,188,736
B - MULTIFAMILY 318,300 N/A 318,300 318,300
C1 - VACANT LOTS 11,852,940 N/A 11,852,940 11,852,940
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,045,040 0.9582 13,613,857 13,045,040
D2 - FARM & RANCH IMP 11,120,981 N/A 11,120,981 11,120,981
E - NON-AG LAND AND IMPROVEMENTS 565,401,124 1.0499 538,528,549 565,401,124
F1 - COMMERCIAL REAL 23,235,520 N/A 23,235,520 23,235,520
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 79,178,870 N/A 79,178,870 79,178,870
L1 - COMMERCIAL PERSONAL 5,427,080 N/A 5,427,080 5,427,080
L2 - INDUSTRIAL PERSONAL 1,302,630 N/A 1,302,630 1,302,630
M1 - MOBILE HOMES 2,013,150 N/A 2,013,150 2,013,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,700 N/A 8,700 8,700
Subtotal 831,093,071 0 799,548,528 831,093,071
Less Total Deductions 273,173,773 0 260,085,323 273,173,773
Total Taxable Value 557,919,298 0 539,463,205 557,919,298

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 617,283,429 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 557,919,298 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 617,283,429 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 557,919,298 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 633,648,429 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 644,558,429 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 631,229,668 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 617,283,429 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 557,919,298 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 617,283,429 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 557,919,298 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 633,648,429 T13 plus the loss to the chapter 313 agreement
T16 644,558,429 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 631,229,668 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,364,131 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 16,365,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,910,000 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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133-Kerr/Kerr County

086-902/Harper ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,762,498 N/A 1,762,498 1,762,498
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 655,726 N/A 655,726 655,726
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,871,871 0.8638 2,166,996 1,871,871
D2 - FARM & RANCH IMP 296,247 N/A 296,247 296,247
E - NON-AG LAND AND IMPROVEMENTS 111,800,992 1.0437 107,119,854 111,800,992
F1 - COMMERCIAL REAL 255,688 N/A 255,688 255,688
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,655,031 N/A 3,655,031 3,655,031
L1 - COMMERCIAL PERSONAL 65,675 N/A 65,675 65,675
L2 - INDUSTRIAL PERSONAL 252,872 N/A 252,872 252,872
M1 - MOBILE HOMES 5,143,517 N/A 5,143,517 5,143,517
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 125,760,117 0 121,374,104 125,760,117
Less Total Deductions 45,756,956 0 45,756,956 45,756,956
Total Taxable Value 80,003,161 0 75,617,148 80,003,161

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 91,378,709 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 80,003,161 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 91,378,709 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 80,003,161 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 94,963,709 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 97,353,709 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 88,879,132 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 91,378,709 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 80,003,161 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 91,378,709 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 80,003,161 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 94,963,709 T13 plus the loss to the chapter 313 agreement
T16 97,353,709 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 88,879,132 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,375,548 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 3,585,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,390,000 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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134-Kimble/Kimble County

086-902/Harper ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 694,220 N/A 694,220 694,220
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 446,310 N/A 446,310 446,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,434,130 0.9361 4,736,814 4,434,130
D2 - FARM & RANCH IMP 1,744,580 N/A 1,744,580 1,744,580
E - NON-AG LAND AND IMPROVEMENTS 83,690,879 1.0200 82,049,881 83,690,879
F1 - COMMERCIAL REAL 96,760 N/A 96,760 96,760
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,833,950 N/A 34,833,950 34,833,950
L1 - COMMERCIAL PERSONAL 135,680 N/A 135,680 135,680
L2 - INDUSTRIAL PERSONAL 5,400,530 N/A 5,400,530 5,400,530
M1 - MOBILE HOMES 2,853,880 N/A 2,853,880 2,853,880
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 134,330,919 0 132,992,605 134,330,919
Less Total Deductions 30,569,735 0 30,569,735 30,569,735
Total Taxable Value 103,761,184 0 102,422,870 103,761,184

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 110,183,670 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 103,761,184 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 110,183,670 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 103,761,184 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 112,373,670 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 113,833,670 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 107,009,092 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 110,183,670 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 103,761,184 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 110,183,670 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 103,761,184 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 112,373,670 T13 plus the loss to the chapter 313 agreement
T16 113,833,670 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 107,009,092 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,422,486 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 2,190,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,460,000 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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086-902-02/Harper ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 120,645,454 1.0454 115,404,669 120,645,454
B - MULTIFAMILY 318,300 N/A 318,300 318,300
C1 - VACANT LOTS 12,954,976 N/A 12,954,976 12,954,976
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,351,041 0.9431 20,517,667 19,351,041
D2 - FARM & RANCH IMP 13,161,808 N/A 13,161,808 13,161,808
E - NON-AG LAND AND IMPROVEMENTS 760,892,995 1.0456 727,698,284 760,892,995
F1 - COMMERCIAL REAL 23,587,968 N/A 23,587,968 23,587,968
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 117,667,851 N/A 117,667,851 117,667,851
L1 - COMMERCIAL PERSONAL 5,628,435 N/A 5,628,435 5,628,435
L2 - INDUSTRIAL PERSONAL 6,956,032 N/A 6,956,032 6,956,032
M1 - MOBILE HOMES 10,010,547 N/A 10,010,547 10,010,547
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,700 N/A 8,700 8,700
Subtotal 1,091,184,107 1,053,915,237 1,091,184,107
Less Total Deductions 349,500,464 336,412,014 349,500,464
Total Taxable Value 741,683,643 717,503,223 741,683,643

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 818,845,808 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 741,683,643 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 818,845,808 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 741,683,643 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 840,985,808 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 855,745,808 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 827,117,892 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 818,845,808 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 741,683,643 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 818,845,808 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 741,683,643 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 840,985,808 T13 plus the loss to the chapter 313 agreement
T16 855,745,808 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 827,117,892 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 77,162,165 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 22,140,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,760,000 Loss to Second Previous Homestead Increase

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