taxes Property Tax Assistance

2023 ISD Summary Worksheet

Livingston ISD (all splits)   Polk County  

187-Polk/Polk County

187-907/Livingston ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,893,574,015 0.9747 1,942,724,956 1,893,574,015
B - MULTIFAMILY 20,713,842 N/A 20,713,842 20,713,842
C1 - VACANT LOTS 173,580,587 N/A 173,580,587 173,580,587
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,497,986 1.1197 27,237,675 30,497,986
D2 - FARM & RANCH IMP 5,223,830 N/A 5,223,830 5,223,830
E - NON-AG LAND AND IMPROVEMENTS 438,654,813 0.9659 454,141,022 438,654,813
F1 - COMMERCIAL REAL 341,354,573 0.9750 350,107,254 341,354,573
F2 - INDUSTRIAL REAL 71,939,917 N/A 71,939,917 71,939,917
G - ALL MINERALS 17,606,313 N/A 17,606,313 17,606,313
J - ALL UTILITIES 152,460,330 N/A 152,460,330 152,460,330
L1 - COMMERCIAL PERSONAL 96,628,145 N/A 96,628,145 96,628,145
L2 - INDUSTRIAL PERSONAL 24,097,769 N/A 24,097,769 24,097,769
M1 - MOBILE HOMES 117,781,579 N/A 117,781,579 117,781,579
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,200,463 N/A 6,200,463 6,200,463
S - SPECIAL INVENTORY 7,434,307 N/A 7,434,307 7,434,307
Subtotal 3,397,748,469 0 3,467,877,989 3,397,748,469
Less Total Deductions 1,012,935,238 0 1,035,405,268 1,012,935,238
Total Taxable Value 2,384,813,231 0 2,432,472,721 2,384,813,231

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 2,668,776,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,384,813,231 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 2,668,776,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,384,813,231 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,770,866,279 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,838,926,279 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,486,429,097 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 2,668,776,279 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,384,813,231 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 2,668,776,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,384,813,231 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,770,866,279 T13 plus the loss to the chapter 313 agreement
T16 2,838,926,279 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,486,429,097 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 283,963,048 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 102,090,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 68,060,000 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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187-907-02/Livingston ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,893,574,015 0.9747 1,942,724,956 1,893,574,015
B - MULTIFAMILY 20,713,842 N/A 20,713,842 20,713,842
C1 - VACANT LOTS 173,580,587 N/A 173,580,587 173,580,587
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,497,986 1.1197 27,237,675 30,497,986
D2 - FARM & RANCH IMP 5,223,830 N/A 5,223,830 5,223,830
E - NON-AG LAND AND IMPROVEMENTS 438,654,813 0.9659 454,141,022 438,654,813
F1 - COMMERCIAL REAL 341,354,573 0.9750 350,107,254 341,354,573
F2 - INDUSTRIAL REAL 71,939,917 N/A 71,939,917 71,939,917
G - ALL MINERALS 17,606,313 N/A 17,606,313 17,606,313
J - ALL UTILITIES 152,460,330 N/A 152,460,330 152,460,330
L1 - COMMERCIAL PERSONAL 96,628,145 N/A 96,628,145 96,628,145
L2 - INDUSTRIAL PERSONAL 24,097,769 N/A 24,097,769 24,097,769
M1 - MOBILE HOMES 117,781,579 N/A 117,781,579 117,781,579
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,200,463 N/A 6,200,463 6,200,463
S - SPECIAL INVENTORY 7,434,307 N/A 7,434,307 7,434,307
Subtotal 3,397,748,469 3,467,877,989 3,397,748,469
Less Total Deductions 1,012,935,238 1,035,405,268 1,012,935,238
Total Taxable Value 2,384,813,231 2,432,472,721 2,384,813,231

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 2,668,776,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,384,813,231 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 2,668,776,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,384,813,231 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,770,866,279 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,838,926,279 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,486,429,097 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 2,668,776,279 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,384,813,231 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 2,668,776,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,384,813,231 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,770,866,279 T13 plus the loss to the chapter 313 agreement
T16 2,838,926,279 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,486,429,097 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 283,963,048 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 102,090,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 68,060,000 Loss to Second Previous Homestead Increase

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