taxes Property Tax Assistance

2023 ISD Summary Worksheet

041-Coke/Coke County

226-905/Water Valley ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 285,350 N/A 285,350 285,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,036,417 N/A 5,036,417 5,036,417
D2 - FARM & RANCH IMP 290,400 N/A 290,400 290,400
E - NON-AG LAND AND IMPROVEMENTS 4,262,500 N/A 4,262,500 4,262,500
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 297,744,650 N/A 297,744,650 297,744,650
G - ALL MINERALS 167,320 N/A 167,320 167,320
J - ALL UTILITIES 11,205,880 N/A 11,205,880 11,205,880
L1 - COMMERCIAL PERSONAL 5,350 N/A 5,350 5,350
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 398,080 N/A 398,080 398,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 319,395,947 0 319,395,947 319,395,947
Less Total Deductions 279,860,078 0 279,860,078 279,860,078
Total Taxable Value 39,535,869 0 39,535,869 39,535,869

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 40,415,009 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 39,535,869 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 40,415,009 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 39,535,869 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 40,700,009 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 40,890,009 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 39,773,168 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 318,159,659 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 317,280,519 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 318,159,659 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 317,280,519 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 318,444,659 T13 plus the loss to the chapter 313 agreement
T16 318,634,659 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 317,517,818 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 879,140 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

226-Tom Green/Tom Green County

226-905/Water Valley ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 96,501,820 0.9546 101,091,368 96,501,820
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,091,830 N/A 5,091,830 5,091,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,269,690 1.4999 6,180,207 9,269,690
D2 - FARM & RANCH IMP 3,942,590 N/A 3,942,590 3,942,590
E - NON-AG LAND AND IMPROVEMENTS 51,893,210 0.8988 57,736,104 51,893,210
F1 - COMMERCIAL REAL 4,425,800 N/A 4,425,800 4,425,800
F2 - INDUSTRIAL REAL 139,871,330 N/A 139,871,330 139,871,330
G - ALL MINERALS 33,175,480 1.0106 32,827,508 33,175,480
J - ALL UTILITIES 22,682,780 0.9878 22,962,928 22,682,780
L1 - COMMERCIAL PERSONAL 4,327,820 N/A 4,327,820 4,327,820
L2 - INDUSTRIAL PERSONAL 11,708,480 N/A 11,708,480 11,708,480
M1 - MOBILE HOMES 2,294,860 N/A 2,294,860 2,294,860
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 266,750 N/A 266,750 266,750
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 385,452,440 0 392,727,575 385,452,440
Less Total Deductions 185,868,876 0 188,484,305 185,868,876
Total Taxable Value 199,583,564 0 204,243,270 199,583,564

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 220,516,512 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 199,583,564 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 220,516,512 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 199,583,564 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 227,686,512 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 232,466,512 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 201,266,920 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 332,971,492 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 312,038,544 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 332,971,492 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 312,038,544 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 340,141,492 T13 plus the loss to the chapter 313 agreement
T16 344,921,492 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 313,721,900 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,932,948 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 7,170,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,780,000 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

226-905-02/Water Valley ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 96,787,170 0.9547 101,376,718 96,787,170
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,091,830 N/A 5,091,830 5,091,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,306,107 1.2754 11,216,624 14,306,107
D2 - FARM & RANCH IMP 4,232,990 N/A 4,232,990 4,232,990
E - NON-AG LAND AND IMPROVEMENTS 56,155,710 0.9058 61,998,604 56,155,710
F1 - COMMERCIAL REAL 4,425,800 N/A 4,425,800 4,425,800
F2 - INDUSTRIAL REAL 437,615,980 N/A 437,615,980 437,615,980
G - ALL MINERALS 33,342,800 1.0105 32,994,828 33,342,800
J - ALL UTILITIES 33,888,660 0.9918 34,168,808 33,888,660
L1 - COMMERCIAL PERSONAL 4,333,170 N/A 4,333,170 4,333,170
L2 - INDUSTRIAL PERSONAL 11,708,480 N/A 11,708,480 11,708,480
M1 - MOBILE HOMES 2,692,940 N/A 2,692,940 2,692,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 266,750 N/A 266,750 266,750
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 704,848,387 712,123,522 704,848,387
Less Total Deductions 465,728,954 468,344,383 465,728,954
Total Taxable Value 239,119,433 243,779,139 239,119,433

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 260,931,521 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 239,119,433 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 260,931,521 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 239,119,433 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 268,386,521 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 273,356,521 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 241,040,088 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 651,131,151 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 629,319,063 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 651,131,151 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 629,319,063 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 658,586,151 T13 plus the loss to the chapter 313 agreement
T16 663,556,151 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 631,239,718 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,812,088 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 7,455,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,970,000 Loss to Second Previous Homestead Increase