taxes Property Tax Assistance

2023 ISD Summary Worksheet

Leon ISD (all splits)   Leon County   Robertson County  

145-Leon/Leon County

145-911/Leon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 113,228,960 N/A 113,228,960 113,228,960
B - MULTIFAMILY 354,590 N/A 354,590 354,590
C1 - VACANT LOTS 11,355,130 N/A 11,355,130 11,355,130
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,545,590 N/A 10,545,590 10,545,590
D2 - FARM & RANCH IMP 37,384,770 N/A 37,384,770 37,384,770
E - NON-AG LAND AND IMPROVEMENTS 304,785,510 N/A 304,785,510 304,785,510
F1 - COMMERCIAL REAL 25,148,467 N/A 25,148,467 25,148,467
F2 - INDUSTRIAL REAL 20,432,740 N/A 20,432,740 20,432,740
G - ALL MINERALS 92,217,880 N/A 92,217,880 92,217,880
J - ALL UTILITIES 273,332,610 N/A 273,332,610 273,332,610
L1 - COMMERCIAL PERSONAL 13,842,980 N/A 13,842,980 13,842,980
L2 - INDUSTRIAL PERSONAL 275,472,020 N/A 275,472,020 275,472,020
M1 - MOBILE HOMES 20,240,090 N/A 20,240,090 20,240,090
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 222,890 N/A 222,890 222,890
Subtotal 1,198,564,227 0 1,198,564,227 1,198,564,227
Less Total Deductions 167,228,320 0 167,228,320 167,228,320
Total Taxable Value 1,031,335,907 0 1,031,335,907 1,031,335,907

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 1,072,697,707 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,031,335,907 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 1,072,697,707 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,031,335,907 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,088,762,707 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,099,472,707 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,051,089,465 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 1,072,697,707 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,031,335,907 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 1,072,697,707 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,031,335,907 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,088,762,707 T13 plus the loss to the chapter 313 agreement
T16 1,099,472,707 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,051,089,465 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 41,361,800 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 16,065,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,710,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED


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198-Robertson/Robertson County

145-911/Leon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 82,098,953 0.9238 88,870,917 82,098,953
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,185,394 0.8572 6,049,223 5,185,394
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,691,962 1.4671 1,153,242 1,691,962
D2 - FARM & RANCH IMP 1,884,138 N/A 1,884,138 1,884,138
E - NON-AG LAND AND IMPROVEMENTS 18,765,413 1.1635 16,128,417 18,765,413
F1 - COMMERCIAL REAL 92,174 N/A 92,174 92,174
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,277,552 N/A 2,277,552 2,277,552
J - ALL UTILITIES 12,909,955 1.0460 12,342,213 12,909,955
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 58,319 N/A 58,319 58,319
M1 - MOBILE HOMES 878,353 N/A 878,353 878,353
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 125,842,213 0 129,734,548 125,842,213
Less Total Deductions 29,603,282 0 31,979,205 29,603,282
Total Taxable Value 96,238,931 0 97,755,343 96,238,931

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 102,081,631 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 96,238,931 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 102,081,631 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 96,238,931 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 104,016,631 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 105,306,631 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 100,057,566 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 102,081,631 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 96,238,931 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 102,081,631 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 96,238,931 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 104,016,631 T13 plus the loss to the chapter 313 agreement
T16 105,306,631 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 100,057,566 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,842,700 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 1,935,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,290,000 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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145-911-02/Leon ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 195,327,913 0.9665 202,099,877 195,327,913
B - MULTIFAMILY 354,590 N/A 354,590 354,590
C1 - VACANT LOTS 16,540,524 0.9504 17,404,353 16,540,524
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,237,552 1.0460 11,698,832 12,237,552
D2 - FARM & RANCH IMP 39,268,908 N/A 39,268,908 39,268,908
E - NON-AG LAND AND IMPROVEMENTS 323,550,923 1.0082 320,913,927 323,550,923
F1 - COMMERCIAL REAL 25,240,641 N/A 25,240,641 25,240,641
F2 - INDUSTRIAL REAL 20,432,740 N/A 20,432,740 20,432,740
G - ALL MINERALS 94,495,432 N/A 94,495,432 94,495,432
J - ALL UTILITIES 286,242,565 1.0020 285,674,823 286,242,565
L1 - COMMERCIAL PERSONAL 13,842,980 N/A 13,842,980 13,842,980
L2 - INDUSTRIAL PERSONAL 275,530,339 N/A 275,530,339 275,530,339
M1 - MOBILE HOMES 21,118,443 N/A 21,118,443 21,118,443
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 222,890 N/A 222,890 222,890
Subtotal 1,324,406,440 1,328,298,775 1,324,406,440
Less Total Deductions 196,831,602 199,207,525 196,831,602
Total Taxable Value 1,127,574,838 1,129,091,250 1,127,574,838

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 1,174,779,338 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,127,574,838 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 1,174,779,338 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,127,574,838 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,192,779,338 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,204,779,338 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,151,147,031 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 1,174,779,338 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,127,574,838 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 1,174,779,338 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,127,574,838 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,192,779,338 T13 plus the loss to the chapter 313 agreement
T16 1,204,779,338 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,151,147,031 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,204,500 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 18,000,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,000,000 Loss to Second Previous Homestead Increase

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