taxes Property Tax Assistance

2023 ISD Summary Worksheet

Big Sandy ISD (all splits)   Polk County  

187-Polk/Polk County

187-901/Big Sandy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,763,350 0.9531 79,491,501 75,763,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,045,303 N/A 12,045,303 12,045,303
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,274,053 1.0859 17,749,984 19,274,053
D2 - FARM & RANCH IMP 1,212,615 N/A 1,212,615 1,212,615
E - NON-AG LAND AND IMPROVEMENTS 70,653,864 1.1952 59,114,679 70,653,864
F1 - COMMERCIAL REAL 1,369,511 N/A 1,369,511 1,369,511
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 62,617,097 0.9975 62,774,032 62,617,097
J - ALL UTILITIES 28,789,406 0.9087 31,681,970 28,789,406
L1 - COMMERCIAL PERSONAL 353,255 N/A 353,255 353,255
L2 - INDUSTRIAL PERSONAL 4,199,220 N/A 4,199,220 4,199,220
M1 - MOBILE HOMES 16,087,989 N/A 16,087,989 16,087,989
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 919,728 N/A 919,728 919,728
Subtotal 293,285,391 0 286,999,787 293,285,391
Less Total Deductions 71,013,529 0 73,438,878 71,013,529
Total Taxable Value 222,271,862 0 213,560,909 222,271,862

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 243,142,666 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 222,271,862 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 237,701,258 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 216,830,454 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 251,827,666 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 257,617,666 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 224,314,262 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 243,142,666 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 222,271,862 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 237,701,258 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 216,830,454 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 251,827,666 T13 plus the loss to the chapter 313 agreement
T16 257,617,666 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 224,314,262 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,870,804 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 5,441,408 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,685,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,790,000 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


Back to top

187-901-02/Big Sandy ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,763,350 0.9531 79,491,501 75,763,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,045,303 N/A 12,045,303 12,045,303
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,274,053 1.0859 17,749,984 19,274,053
D2 - FARM & RANCH IMP 1,212,615 N/A 1,212,615 1,212,615
E - NON-AG LAND AND IMPROVEMENTS 70,653,864 1.1952 59,114,679 70,653,864
F1 - COMMERCIAL REAL 1,369,511 N/A 1,369,511 1,369,511
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 62,617,097 0.9975 62,774,032 62,617,097
J - ALL UTILITIES 28,789,406 0.9087 31,681,970 28,789,406
L1 - COMMERCIAL PERSONAL 353,255 N/A 353,255 353,255
L2 - INDUSTRIAL PERSONAL 4,199,220 N/A 4,199,220 4,199,220
M1 - MOBILE HOMES 16,087,989 N/A 16,087,989 16,087,989
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 919,728 N/A 919,728 919,728
Subtotal 293,285,391 286,999,787 293,285,391
Less Total Deductions 71,013,529 73,438,878 71,013,529
Total Taxable Value 222,271,862 213,560,909 222,271,862

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 243,142,666 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 222,271,862 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 237,701,258 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 216,830,454 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 251,827,666 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 257,617,666 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 224,314,262 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 243,142,666 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 222,271,862 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 237,701,258 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 216,830,454 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 251,827,666 T13 plus the loss to the chapter 313 agreement
T16 257,617,666 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 224,314,262 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,870,804 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 5,441,408 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,685,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,790,000 Loss to Second Previous Homestead Increase

Back to top