taxes Property Tax Assistance

2023 ISD Summary Worksheet

Winona ISD (all splits)   Smith County  

212-Smith/Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 245,460,202 0.9755 251,625,015 245,460,202
B - MULTIFAMILY 4,913,515 N/A 4,913,515 4,913,515
C1 - VACANT LOTS 34,586,643 N/A 34,586,643 34,586,643
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,352,287 1.2805 5,741,709 7,352,287
D2 - FARM & RANCH IMP 6,054,800 N/A 6,054,800 6,054,800
E - NON-AG LAND AND IMPROVEMENTS 194,643,034 0.9745 199,736,310 194,643,034
F1 - COMMERCIAL REAL 67,680,122 0.7548 89,666,298 67,680,122
F2 - INDUSTRIAL REAL 119,664,954 N/A 119,664,954 119,664,954
G - ALL MINERALS 50,578,040 1.0023 50,461,977 50,578,040
J - ALL UTILITIES 42,163,285 0.9537 44,210,218 42,163,285
L1 - COMMERCIAL PERSONAL 108,685,800 0.9819 110,689,276 108,685,800
L2 - INDUSTRIAL PERSONAL 135,459,640 N/A 135,459,640 135,459,640
M1 - MOBILE HOMES 22,181,322 N/A 22,181,322 22,181,322
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,317,825 N/A 1,317,825 1,317,825
S - SPECIAL INVENTORY 868,504 N/A 868,504 868,504
Subtotal 1,041,609,973 0 1,077,178,006 1,041,609,973
Less Total Deductions 218,129,729 0 221,723,877 218,129,729
Total Taxable Value 823,480,244 0 855,454,129 823,480,244

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 883,104,502 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 823,480,244 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 883,104,502 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 823,480,244 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 906,684,502 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 922,404,502 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 840,557,073 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 883,104,502 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 823,480,244 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 883,104,502 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 823,480,244 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 906,684,502 T13 plus the loss to the chapter 313 agreement
T16 922,404,502 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 840,557,073 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,624,258 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 23,580,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,720,000 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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212-910-02/Winona ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 245,460,202 0.9755 251,625,015 245,460,202
B - MULTIFAMILY 4,913,515 N/A 4,913,515 4,913,515
C1 - VACANT LOTS 34,586,643 N/A 34,586,643 34,586,643
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,352,287 1.2805 5,741,709 7,352,287
D2 - FARM & RANCH IMP 6,054,800 N/A 6,054,800 6,054,800
E - NON-AG LAND AND IMPROVEMENTS 194,643,034 0.9745 199,736,310 194,643,034
F1 - COMMERCIAL REAL 67,680,122 0.7548 89,666,298 67,680,122
F2 - INDUSTRIAL REAL 119,664,954 N/A 119,664,954 119,664,954
G - ALL MINERALS 50,578,040 1.0023 50,461,977 50,578,040
J - ALL UTILITIES 42,163,285 0.9537 44,210,218 42,163,285
L1 - COMMERCIAL PERSONAL 108,685,800 0.9819 110,689,276 108,685,800
L2 - INDUSTRIAL PERSONAL 135,459,640 N/A 135,459,640 135,459,640
M1 - MOBILE HOMES 22,181,322 N/A 22,181,322 22,181,322
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,317,825 N/A 1,317,825 1,317,825
S - SPECIAL INVENTORY 868,504 N/A 868,504 868,504
Subtotal 1,041,609,973 1,077,178,006 1,041,609,973
Less Total Deductions 218,129,729 221,723,877 218,129,729
Total Taxable Value 823,480,244 855,454,129 823,480,244

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 883,104,502 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 823,480,244 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 883,104,502 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 823,480,244 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 906,684,502 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 922,404,502 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 840,557,073 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 883,104,502 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 823,480,244 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 883,104,502 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 823,480,244 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 906,684,502 T13 plus the loss to the chapter 313 agreement
T16 922,404,502 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 840,557,073 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,624,258 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 23,580,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,720,000 Loss to Second Previous Homestead Increase

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