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2023 ISD Summary Worksheet
Shepherd ISD (all splits) San Jacinto County
204-San Jacinto/San Jacinto County
204-904/Shepherd ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 235,540,427 | 0.8677 | 271,453,759 | 235,540,427 |
| B - MULTIFAMILY | 3,062,520 | N/A | 3,062,520 | 3,062,520 |
| C1 - VACANT LOTS | 24,065,626 | N/A | 24,065,626 | 24,065,626 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 9,157,461 | 1.1205 | 8,172,628 | 9,157,461 |
| D2 - FARM & RANCH IMP | 4,727,900 | N/A | 4,727,900 | 4,727,900 |
| E - NON-AG LAND AND IMPROVEMENTS | 354,382,185 | 0.8294 | 427,275,362 | 354,382,185 |
| F1 - COMMERCIAL REAL | 29,665,167 | N/A | 29,665,167 | 29,665,167 |
| F2 - INDUSTRIAL REAL | 23,947,670 | N/A | 23,947,670 | 23,947,670 |
| G - ALL MINERALS | 4,951,797 | N/A | 4,951,797 | 4,951,797 |
| J - ALL UTILITIES | 70,218,930 | 0.9159 | 76,666,590 | 70,218,930 |
| L1 - COMMERCIAL PERSONAL | 8,177,313 | N/A | 8,177,313 | 8,177,313 |
| L2 - INDUSTRIAL PERSONAL | 9,617,570 | N/A | 9,617,570 | 9,617,570 |
| M1 - MOBILE HOMES | 42,058,970 | N/A | 42,058,970 | 42,058,970 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 130 | N/A | 130 | 130 |
| S - SPECIAL INVENTORY | 3,320 | N/A | 3,320 | 3,320 |
| Subtotal | 819,576,986 | 0 | 933,846,322 | 819,576,986 |
| Less Total Deductions | 237,190,421 | 0 | 260,899,438 | 237,190,421 |
| Total Taxable Value | 582,386,565 | 0 | 672,946,884 | 582,386,565 |
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 | 654,278,409 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 582,386,565 | 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 | 654,278,409 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 582,386,565 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 687,938,409 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 710,378,409 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 596,181,870 | 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 | 654,278,409 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 582,386,565 | 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 | 654,278,409 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 582,386,565 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 687,938,409 | T13 plus the loss to the chapter 313 agreement |
| T16 | 710,378,409 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 596,181,870 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 71,891,844 | 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 | 33,660,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 22,440,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD
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204-904-02/Shepherd ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 235,540,427 | 0.8677 | 271,453,759 | 235,540,427 |
| B - MULTIFAMILY | 3,062,520 | N/A | 3,062,520 | 3,062,520 |
| C1 - VACANT LOTS | 24,065,626 | N/A | 24,065,626 | 24,065,626 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 9,157,461 | 1.1205 | 8,172,628 | 9,157,461 |
| D2 - FARM & RANCH IMP | 4,727,900 | N/A | 4,727,900 | 4,727,900 |
| E - NON-AG LAND AND IMPROVEMENTS | 354,382,185 | 0.8294 | 427,275,362 | 354,382,185 |
| F1 - COMMERCIAL REAL | 29,665,167 | N/A | 29,665,167 | 29,665,167 |
| F2 - INDUSTRIAL REAL | 23,947,670 | N/A | 23,947,670 | 23,947,670 |
| G - ALL MINERALS | 4,951,797 | N/A | 4,951,797 | 4,951,797 |
| J - ALL UTILITIES | 70,218,930 | 0.9159 | 76,666,590 | 70,218,930 |
| L1 - COMMERCIAL PERSONAL | 8,177,313 | N/A | 8,177,313 | 8,177,313 |
| L2 - INDUSTRIAL PERSONAL | 9,617,570 | N/A | 9,617,570 | 9,617,570 |
| M1 - MOBILE HOMES | 42,058,970 | N/A | 42,058,970 | 42,058,970 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 130 | N/A | 130 | 130 |
| S - SPECIAL INVENTORY | 3,320 | N/A | 3,320 | 3,320 |
| Subtotal | 819,576,986 | 933,846,322 | 819,576,986 | |
| Less Total Deductions | 237,190,421 | 260,899,438 | 237,190,421 | |
| Total Taxable Value | 582,386,565 | 672,946,884 | 582,386,565 |
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 | 654,278,409 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 582,386,565 | 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 | 654,278,409 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 582,386,565 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 687,938,409 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 710,378,409 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 596,181,870 | 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 | 654,278,409 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 582,386,565 | 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 | 654,278,409 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 582,386,565 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 687,938,409 | T13 plus the loss to the chapter 313 agreement |
| T16 | 710,378,409 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 596,181,870 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 71,891,844 | 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 | 33,660,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 22,440,000 | Loss to Second Previous Homestead Increase |
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