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2023 ISD Summary Worksheet
034-Cass/Cass County
034-907/Queen City ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 90,856,104 | 0.9219 | 98,553,101 | 90,856,104 |
| B - MULTIFAMILY | 5,937,988 | N/A | 5,937,988 | 5,937,988 |
| C1 - VACANT LOTS | 5,062,070 | N/A | 5,062,070 | 5,062,070 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 6,542,557 | 1.0968 | 5,965,213 | 6,542,557 |
| D2 - FARM & RANCH IMP | 2,019,570 | N/A | 2,019,570 | 2,019,570 |
| E - NON-AG LAND AND IMPROVEMENTS | 159,586,181 | 1.0089 | 158,178,393 | 159,586,181 |
| F1 - COMMERCIAL REAL | 23,330,921 | 0.8152 | 28,619,874 | 23,330,921 |
| F2 - INDUSTRIAL REAL | 282,769,260 | N/A | 282,769,260 | 282,769,260 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 29,068,340 | 0.9527 | 30,511,536 | 29,068,340 |
| L1 - COMMERCIAL PERSONAL | 9,270,866 | N/A | 9,270,866 | 9,270,866 |
| L2 - INDUSTRIAL PERSONAL | 96,465,960 | N/A | 96,465,960 | 96,465,960 |
| M1 - MOBILE HOMES | 13,204,610 | N/A | 13,204,610 | 13,204,610 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 59,300 | N/A | 59,300 | 59,300 |
| S - SPECIAL INVENTORY | 472,550 | N/A | 472,550 | 472,550 |
| Subtotal | 724,646,277 | 0 | 737,090,291 | 724,646,277 |
| Less Total Deductions | 156,500,230 | 0 | 163,513,433 | 156,500,230 |
| Total Taxable Value | 568,146,047 | 0 | 573,576,858 | 568,146,047 |
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 | 619,526,465 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 568,146,047 | 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 | 607,996,285 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 556,615,867 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 639,566,465 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 652,926,465 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 573,112,953 | 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 | 619,526,465 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 568,146,047 | 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 | 607,996,285 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 556,615,867 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 639,566,465 | T13 plus the loss to the chapter 313 agreement |
| T16 | 652,926,465 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 573,112,953 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 51,380,418 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 11,530,180 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 20,040,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 13,360,000 | 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
034-907-02/Queen City ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 90,856,104 | 0.9219 | 98,553,101 | 90,856,104 |
| B - MULTIFAMILY | 5,937,988 | N/A | 5,937,988 | 5,937,988 |
| C1 - VACANT LOTS | 5,062,070 | N/A | 5,062,070 | 5,062,070 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 6,542,557 | 1.0968 | 5,965,213 | 6,542,557 |
| D2 - FARM & RANCH IMP | 2,019,570 | N/A | 2,019,570 | 2,019,570 |
| E - NON-AG LAND AND IMPROVEMENTS | 159,586,181 | 1.0089 | 158,178,393 | 159,586,181 |
| F1 - COMMERCIAL REAL | 23,330,921 | 0.8152 | 28,619,874 | 23,330,921 |
| F2 - INDUSTRIAL REAL | 282,769,260 | N/A | 282,769,260 | 282,769,260 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 29,068,340 | 0.9527 | 30,511,536 | 29,068,340 |
| L1 - COMMERCIAL PERSONAL | 9,270,866 | N/A | 9,270,866 | 9,270,866 |
| L2 - INDUSTRIAL PERSONAL | 96,465,960 | N/A | 96,465,960 | 96,465,960 |
| M1 - MOBILE HOMES | 13,204,610 | N/A | 13,204,610 | 13,204,610 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 59,300 | N/A | 59,300 | 59,300 |
| S - SPECIAL INVENTORY | 472,550 | N/A | 472,550 | 472,550 |
| Subtotal | 724,646,277 | 737,090,291 | 724,646,277 | |
| Less Total Deductions | 156,500,230 | 163,513,433 | 156,500,230 | |
| Total Taxable Value | 568,146,047 | 573,576,858 | 568,146,047 |
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 | 619,526,465 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 568,146,047 | 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 | 607,996,285 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 556,615,867 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 639,566,465 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 652,926,465 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 573,112,953 | 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 | 619,526,465 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 568,146,047 | 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 | 607,996,285 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 556,615,867 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 639,566,465 | T13 plus the loss to the chapter 313 agreement |
| T16 | 652,926,465 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 573,112,953 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 51,380,418 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 11,530,180 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 20,040,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 13,360,000 | Loss to Second Previous Homestead Increase |