taxes Property Tax Assistance

2023 ISD Summary Worksheet

031-Cameron/Cameron County

031-912/San Benito CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,271,075,378 0.8659 1,467,923,984 1,467,923,984
B - MULTIFAMILY 60,597,428 N/A 60,597,428 60,597,428
C1 - VACANT LOTS 92,578,107 N/A 92,578,107 92,578,107
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,627,424 1.0803 12,614,554 12,614,554
D2 - FARM & RANCH IMP 1,587,004 N/A 1,587,004 1,587,004
E - NON-AG LAND AND IMPROVEMENTS 114,717,696 0.8104 141,556,881 141,556,881
F1 - COMMERCIAL REAL 252,274,041 0.9038 279,125,958 279,125,958
F2 - INDUSTRIAL REAL 23,829,004 N/A 23,829,004 23,829,004
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 120,071,148 0.9888 121,431,177 121,431,177
L1 - COMMERCIAL PERSONAL 94,259,411 1.0132 93,031,397 93,031,397
L2 - INDUSTRIAL PERSONAL 162,117,985 N/A 162,117,985 162,117,985
M1 - MOBILE HOMES 17,254,339 N/A 17,254,339 17,254,339
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 569,807 N/A 569,807 569,807
S - SPECIAL INVENTORY 12,644,918 N/A 12,644,918 12,644,918
Subtotal 2,237,203,690 0 2,486,862,543 2,486,862,543
Less Total Deductions 844,340,990 0 913,110,113 913,110,113
Total Taxable Value 1,392,862,700 0 1,573,752,430 1,573,752,430

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 1,758,444,548 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,573,752,430 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 1,758,444,548 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,573,752,430 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,860,669,548 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,928,819,548 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,592,147,019 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 1,758,444,548 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,573,752,430 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 1,758,444,548 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,573,752,430 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,860,669,548 T13 plus the loss to the chapter 313 agreement
T16 1,928,819,548 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,592,147,019 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 184,692,118 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 102,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 68,150,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

031-912-02/San Benito CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,271,075,378 0.8659 1,467,923,984 1,467,923,984
B - MULTIFAMILY 60,597,428 N/A 60,597,428 60,597,428
C1 - VACANT LOTS 92,578,107 N/A 92,578,107 92,578,107
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,627,424 1.0803 12,614,554 12,614,554
D2 - FARM & RANCH IMP 1,587,004 N/A 1,587,004 1,587,004
E - NON-AG LAND AND IMPROVEMENTS 114,717,696 0.8104 141,556,881 141,556,881
F1 - COMMERCIAL REAL 252,274,041 0.9038 279,125,958 279,125,958
F2 - INDUSTRIAL REAL 23,829,004 N/A 23,829,004 23,829,004
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 120,071,148 0.9888 121,431,177 121,431,177
L1 - COMMERCIAL PERSONAL 94,259,411 1.0132 93,031,397 93,031,397
L2 - INDUSTRIAL PERSONAL 162,117,985 N/A 162,117,985 162,117,985
M1 - MOBILE HOMES 17,254,339 N/A 17,254,339 17,254,339
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 569,807 N/A 569,807 569,807
S - SPECIAL INVENTORY 12,644,918 N/A 12,644,918 12,644,918
Subtotal 2,237,203,690 2,486,862,543 2,486,862,543
Less Total Deductions 844,340,990 913,110,113 913,110,113
Total Taxable Value 1,392,862,700 1,573,752,430 1,573,752,430

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 1,758,444,548 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,573,752,430 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 1,758,444,548 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,573,752,430 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,860,669,548 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,928,819,548 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,592,147,019 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 1,758,444,548 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,573,752,430 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 1,758,444,548 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,573,752,430 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,860,669,548 T13 plus the loss to the chapter 313 agreement
T16 1,928,819,548 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,592,147,019 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 184,692,118 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 102,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 68,150,000 Loss to Second Previous Homestead Increase