taxes Property Tax Assistance

2023 ISD Summary Worksheet

Rochelle ISD (all splits)   McCulloch County  

160-McCulloch/McCulloch County

160-904/Rochelle ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 5,334,220 N/A 5,334,220 5,334,220
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 362,350 N/A 362,350 362,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,652,210 N/A 19,652,210 19,652,210
D2 - FARM & RANCH IMP 7,396,650 N/A 7,396,650 7,396,650
E - NON-AG LAND AND IMPROVEMENTS 82,285,924 N/A 82,285,924 82,285,924
F1 - COMMERCIAL REAL 234,150 N/A 234,150 234,150
F2 - INDUSTRIAL REAL 15,418,810 N/A 15,418,810 15,418,810
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 67,783,870 N/A 67,783,870 67,783,870
L1 - COMMERCIAL PERSONAL 1,356,980 N/A 1,356,980 1,356,980
L2 - INDUSTRIAL PERSONAL 779,010 N/A 779,010 779,010
M1 - MOBILE HOMES 3,391,390 N/A 3,391,390 3,391,390
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 203,995,564 0 203,995,564 203,995,564
Less Total Deductions 33,262,451 0 33,262,451 33,262,451
Total Taxable Value 170,733,113 0 170,733,113 170,733,113

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 181,139,063 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 170,733,113 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 181,139,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 170,733,113 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 185,864,063 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 189,014,063 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 174,521,816 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 181,139,063 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 170,733,113 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 181,139,063 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 170,733,113 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 185,864,063 T13 plus the loss to the chapter 313 agreement
T16 189,014,063 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 174,521,816 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,405,950 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 4,725,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,150,000 Loss to Second Previous Homestead Increase

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


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160-904-02/Rochelle ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 5,334,220 N/A 5,334,220 5,334,220
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 362,350 N/A 362,350 362,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,652,210 N/A 19,652,210 19,652,210
D2 - FARM & RANCH IMP 7,396,650 N/A 7,396,650 7,396,650
E - NON-AG LAND AND IMPROVEMENTS 82,285,924 N/A 82,285,924 82,285,924
F1 - COMMERCIAL REAL 234,150 N/A 234,150 234,150
F2 - INDUSTRIAL REAL 15,418,810 N/A 15,418,810 15,418,810
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 67,783,870 N/A 67,783,870 67,783,870
L1 - COMMERCIAL PERSONAL 1,356,980 N/A 1,356,980 1,356,980
L2 - INDUSTRIAL PERSONAL 779,010 N/A 779,010 779,010
M1 - MOBILE HOMES 3,391,390 N/A 3,391,390 3,391,390
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 203,995,564 203,995,564 203,995,564
Less Total Deductions 33,262,451 33,262,451 33,262,451
Total Taxable Value 170,733,113 170,733,113 170,733,113

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 181,139,063 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 170,733,113 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 181,139,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 170,733,113 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 185,864,063 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 189,014,063 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 174,521,816 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 181,139,063 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 170,733,113 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 181,139,063 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 170,733,113 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 185,864,063 T13 plus the loss to the chapter 313 agreement
T16 189,014,063 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 174,521,816 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,405,950 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 4,725,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,150,000 Loss to Second Previous Homestead Increase

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