taxes Property Tax Assistance

2023 ISD Summary Worksheet

Paris ISD (all splits)   Lamar County  

139-Lamar/Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 906,333,098 0.9983 907,876,488 906,333,098
B - MULTIFAMILY 113,578,280 0.9232 123,026,733 113,578,280
C1 - VACANT LOTS 20,090,467 N/A 20,090,467 20,090,467
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 350,270 0.8247 424,722 350,270
D2 - FARM & RANCH IMP 463,960 N/A 463,960 463,960
E - NON-AG LAND AND IMPROVEMENTS 26,730,197 N/A 26,730,197 26,730,197
F1 - COMMERCIAL REAL 320,046,783 0.9624 332,550,689 320,046,783
F2 - INDUSTRIAL REAL 106,988,664 N/A 106,988,664 106,988,664
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 48,255,390 N/A 48,255,390 48,255,390
L1 - COMMERCIAL PERSONAL 126,308,120 0.9476 133,292,655 126,308,120
L2 - INDUSTRIAL PERSONAL 143,843,020 N/A 143,843,020 143,843,020
M1 - MOBILE HOMES 658,130 N/A 658,130 658,130
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 314,960 N/A 314,960 314,960
S - SPECIAL INVENTORY 17,320,190 N/A 17,320,190 17,320,190
Subtotal 1,831,281,529 0 1,861,836,265 1,831,281,529
Less Total Deductions 541,871,918 0 542,518,200 541,871,918
Total Taxable Value 1,289,409,611 0 1,319,318,065 1,289,409,611

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 1,438,268,424 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,289,409,611 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 1,438,268,424 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,289,409,611 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,495,538,424 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,533,718,424 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,316,693,205 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 1,438,268,424 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,289,409,611 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 1,438,268,424 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,289,409,611 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,495,538,424 T13 plus the loss to the chapter 313 agreement
T16 1,533,718,424 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,316,693,205 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 148,858,813 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 57,270,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 38,180,000 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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139-909-02/Paris ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 906,333,098 0.9983 907,876,488 906,333,098
B - MULTIFAMILY 113,578,280 0.9232 123,026,733 113,578,280
C1 - VACANT LOTS 20,090,467 N/A 20,090,467 20,090,467
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 350,270 0.8247 424,722 350,270
D2 - FARM & RANCH IMP 463,960 N/A 463,960 463,960
E - NON-AG LAND AND IMPROVEMENTS 26,730,197 N/A 26,730,197 26,730,197
F1 - COMMERCIAL REAL 320,046,783 0.9624 332,550,689 320,046,783
F2 - INDUSTRIAL REAL 106,988,664 N/A 106,988,664 106,988,664
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 48,255,390 N/A 48,255,390 48,255,390
L1 - COMMERCIAL PERSONAL 126,308,120 0.9476 133,292,655 126,308,120
L2 - INDUSTRIAL PERSONAL 143,843,020 N/A 143,843,020 143,843,020
M1 - MOBILE HOMES 658,130 N/A 658,130 658,130
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 314,960 N/A 314,960 314,960
S - SPECIAL INVENTORY 17,320,190 N/A 17,320,190 17,320,190
Subtotal 1,831,281,529 1,861,836,265 1,831,281,529
Less Total Deductions 541,871,918 542,518,200 541,871,918
Total Taxable Value 1,289,409,611 1,319,318,065 1,289,409,611

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 1,438,268,424 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,289,409,611 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 1,438,268,424 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,289,409,611 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,495,538,424 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,533,718,424 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,316,693,205 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 1,438,268,424 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,289,409,611 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 1,438,268,424 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,289,409,611 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,495,538,424 T13 plus the loss to the chapter 313 agreement
T16 1,533,718,424 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,316,693,205 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 148,858,813 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 57,270,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 38,180,000 Loss to Second Previous Homestead Increase

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