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2023 ISD Summary Worksheet
035-Castro/Castro County
035-903/Nazareth ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 31,661,980 | 1.0447 | 30,307,246 | 31,661,980 |
| B - MULTIFAMILY | 799,930 | N/A | 799,930 | 799,930 |
| C1 - VACANT LOTS | 181,040 | N/A | 181,040 | 181,040 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 12,967,296 | 1.1285 | 11,490,254 | 12,967,296 |
| D2 - FARM & RANCH IMP | 1,423,040 | N/A | 1,423,040 | 1,423,040 |
| E - NON-AG LAND AND IMPROVEMENTS | 12,123,090 | 0.8416 | 14,404,812 | 12,123,090 |
| F1 - COMMERCIAL REAL | 1,428,920 | N/A | 1,428,920 | 1,428,920 |
| F2 - INDUSTRIAL REAL | 876,360 | N/A | 876,360 | 876,360 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 39,034,530 | 0.9793 | 39,859,624 | 39,034,530 |
| L1 - COMMERCIAL PERSONAL | 1,954,550 | N/A | 1,954,550 | 1,954,550 |
| L2 - INDUSTRIAL PERSONAL | 42,200 | N/A | 42,200 | 42,200 |
| M1 - MOBILE HOMES | 408,190 | N/A | 408,190 | 408,190 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 2,000 | N/A | 2,000 | 2,000 |
| Subtotal | 102,903,126 | 0 | 103,178,166 | 102,903,126 |
| Less Total Deductions | 19,082,982 | 0 | 18,790,559 | 19,082,982 |
| Total Taxable Value | 83,820,144 | 0 | 84,387,607 | 83,820,144 |
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 | 92,627,214 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 83,820,144 | 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 | 92,627,214 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 83,820,144 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 95,552,214 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 97,502,214 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 84,786,945 | 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 | 92,627,214 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 83,820,144 | 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 | 92,627,214 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 83,820,144 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 95,552,214 | T13 plus the loss to the chapter 313 agreement |
| T16 | 97,502,214 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 84,786,945 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 8,807,070 | 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 | 2,925,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 1,950,000 | 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
035-903-02/Nazareth ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 31,661,980 | 1.0447 | 30,307,246 | 31,661,980 |
| B - MULTIFAMILY | 799,930 | N/A | 799,930 | 799,930 |
| C1 - VACANT LOTS | 181,040 | N/A | 181,040 | 181,040 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 12,967,296 | 1.1285 | 11,490,254 | 12,967,296 |
| D2 - FARM & RANCH IMP | 1,423,040 | N/A | 1,423,040 | 1,423,040 |
| E - NON-AG LAND AND IMPROVEMENTS | 12,123,090 | 0.8416 | 14,404,812 | 12,123,090 |
| F1 - COMMERCIAL REAL | 1,428,920 | N/A | 1,428,920 | 1,428,920 |
| F2 - INDUSTRIAL REAL | 876,360 | N/A | 876,360 | 876,360 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 39,034,530 | 0.9793 | 39,859,624 | 39,034,530 |
| L1 - COMMERCIAL PERSONAL | 1,954,550 | N/A | 1,954,550 | 1,954,550 |
| L2 - INDUSTRIAL PERSONAL | 42,200 | N/A | 42,200 | 42,200 |
| M1 - MOBILE HOMES | 408,190 | N/A | 408,190 | 408,190 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 2,000 | N/A | 2,000 | 2,000 |
| Subtotal | 102,903,126 | 103,178,166 | 102,903,126 | |
| Less Total Deductions | 19,082,982 | 18,790,559 | 19,082,982 | |
| Total Taxable Value | 83,820,144 | 84,387,607 | 83,820,144 |
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 | 92,627,214 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 83,820,144 | 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 | 92,627,214 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 83,820,144 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 95,552,214 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 97,502,214 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 84,786,945 | 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 | 92,627,214 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 83,820,144 | 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 | 92,627,214 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 83,820,144 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 95,552,214 | T13 plus the loss to the chapter 313 agreement |
| T16 | 97,502,214 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 84,786,945 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 8,807,070 | 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 | 2,925,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 1,950,000 | Loss to Second Previous Homestead Increase |