taxes Property Tax Assistance

2023 ISD Summary Worksheet

Whitehouse ISD (all splits)   Smith County  

212-Smith/Smith County

212-906/Whitehouse ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,724,442,492 0.9918 2,746,967,627 2,724,442,492
B - MULTIFAMILY 174,571,743 N/A 174,571,743 174,571,743
C1 - VACANT LOTS 62,694,196 N/A 62,694,196 62,694,196
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,987,482 1.2607 3,163,017 3,987,482
D2 - FARM & RANCH IMP 4,554,290 N/A 4,554,290 4,554,290
E - NON-AG LAND AND IMPROVEMENTS 305,536,341 0.9682 315,571,515 305,536,341
F1 - COMMERCIAL REAL 309,049,579 0.7536 410,097,637 309,049,579
F2 - INDUSTRIAL REAL 68,896,555 N/A 68,896,555 68,896,555
G - ALL MINERALS 6,009,427 N/A 6,009,427 6,009,427
J - ALL UTILITIES 58,927,913 N/A 58,927,913 58,927,913
L1 - COMMERCIAL PERSONAL 116,764,810 N/A 116,764,810 116,764,810
L2 - INDUSTRIAL PERSONAL 250,359,101 N/A 250,359,101 250,359,101
M1 - MOBILE HOMES 32,619,957 N/A 32,619,957 32,619,957
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,001,300 N/A 7,001,300 7,001,300
S - SPECIAL INVENTORY 1,898,027 N/A 1,898,027 1,898,027
Subtotal 4,127,313,213 0 4,260,097,115 4,127,313,213
Less Total Deductions 1,289,733,968 0 1,298,407,039 1,289,733,968
Total Taxable Value 2,837,579,245 0 2,961,690,076 2,837,579,245

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 3,196,624,514 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,837,579,245 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 3,196,624,514 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,837,579,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,297,874,514 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,365,374,514 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,025,482,502 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 3,196,624,514 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,837,579,245 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 3,196,624,514 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,837,579,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,297,874,514 T13 plus the loss to the chapter 313 agreement
T16 3,365,374,514 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,025,482,502 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 359,045,269 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 101,250,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 67,500,000 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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212-906-02/Whitehouse ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,724,442,492 0.9918 2,746,967,627 2,724,442,492
B - MULTIFAMILY 174,571,743 N/A 174,571,743 174,571,743
C1 - VACANT LOTS 62,694,196 N/A 62,694,196 62,694,196
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,987,482 1.2607 3,163,017 3,987,482
D2 - FARM & RANCH IMP 4,554,290 N/A 4,554,290 4,554,290
E - NON-AG LAND AND IMPROVEMENTS 305,536,341 0.9682 315,571,515 305,536,341
F1 - COMMERCIAL REAL 309,049,579 0.7536 410,097,637 309,049,579
F2 - INDUSTRIAL REAL 68,896,555 N/A 68,896,555 68,896,555
G - ALL MINERALS 6,009,427 N/A 6,009,427 6,009,427
J - ALL UTILITIES 58,927,913 N/A 58,927,913 58,927,913
L1 - COMMERCIAL PERSONAL 116,764,810 N/A 116,764,810 116,764,810
L2 - INDUSTRIAL PERSONAL 250,359,101 N/A 250,359,101 250,359,101
M1 - MOBILE HOMES 32,619,957 N/A 32,619,957 32,619,957
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,001,300 N/A 7,001,300 7,001,300
S - SPECIAL INVENTORY 1,898,027 N/A 1,898,027 1,898,027
Subtotal 4,127,313,213 4,260,097,115 4,127,313,213
Less Total Deductions 1,289,733,968 1,298,407,039 1,289,733,968
Total Taxable Value 2,837,579,245 2,961,690,076 2,837,579,245

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 3,196,624,514 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,837,579,245 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 3,196,624,514 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,837,579,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,297,874,514 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,365,374,514 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,025,482,502 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 3,196,624,514 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,837,579,245 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 3,196,624,514 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,837,579,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,297,874,514 T13 plus the loss to the chapter 313 agreement
T16 3,365,374,514 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,025,482,502 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 359,045,269 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 101,250,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 67,500,000 Loss to Second Previous Homestead Increase

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