taxes Property Tax Assistance

2023 ISD Summary Worksheet

043-Collin/Collin County

043-903/Celina ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,193,472,386 0.9666 3,303,819,973 3,193,472,386
B - MULTIFAMILY 134,482,037 N/A 134,482,037 134,482,037
C1 - VACANT LOTS 122,107,716 N/A 122,107,716 122,107,716
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,358,808 1.3622 3,933,817 5,358,808
D2 - FARM & RANCH IMP 10,570,307 N/A 10,570,307 10,570,307
E - NON-AG LAND AND IMPROVEMENTS 760,654,422 0.9745 780,558,668 760,654,422
F1 - COMMERCIAL REAL 177,267,158 N/A 177,267,158 177,267,158
F2 - INDUSTRIAL REAL 20,828,423 N/A 20,828,423 20,828,423
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 74,726,726 N/A 74,726,726 74,726,726
L1 - COMMERCIAL PERSONAL 75,321,565 N/A 75,321,565 75,321,565
L2 - INDUSTRIAL PERSONAL 6,959,589 N/A 6,959,589 6,959,589
M1 - MOBILE HOMES 1,041,348 N/A 1,041,348 1,041,348
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 281,847,309 N/A 281,847,309 281,847,309
S - SPECIAL INVENTORY 75,591 N/A 75,591 75,591
Subtotal 4,864,713,385 0 4,993,540,227 4,864,713,385
Less Total Deductions 1,112,336,348 0 1,143,075,090 1,112,336,348
Total Taxable Value 3,752,377,037 0 3,850,465,137 3,752,377,037

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 4,025,753,312 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,752,377,037 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 4,025,753,312 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,752,377,037 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,096,493,312 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,143,653,312 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,821,714,974 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 4,025,753,312 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,752,377,037 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 4,025,753,312 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,752,377,037 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,096,493,312 T13 plus the loss to the chapter 313 agreement
T16 4,143,653,312 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,821,714,974 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 273,376,275 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 70,740,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 47,160,000 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

061-Denton/Denton County

043-903/Celina ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 185,368,560 N/A 185,368,560 185,368,560
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,737,631 N/A 7,737,631 7,737,631
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 532,635 N/A 532,635 532,635
D2 - FARM & RANCH IMP 237,544 N/A 237,544 237,544
E - NON-AG LAND AND IMPROVEMENTS 52,394,195 N/A 52,394,195 52,394,195
F1 - COMMERCIAL REAL 4,664,682 N/A 4,664,682 4,664,682
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,899,130 N/A 4,899,130 4,899,130
L1 - COMMERCIAL PERSONAL 861,259 N/A 861,259 861,259
L2 - INDUSTRIAL PERSONAL 27,460 N/A 27,460 27,460
M1 - MOBILE HOMES 300,728 N/A 300,728 300,728
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 26,592,568 N/A 26,592,568 26,592,568
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 283,616,392 0 283,616,392 283,616,392
Less Total Deductions 30,081,299 0 30,081,299 30,081,299
Total Taxable Value 253,535,093 0 253,535,093 253,535,093

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 262,402,264 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 253,535,093 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 262,402,264 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 253,535,093 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 264,802,264 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 266,402,264 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 253,927,630 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 262,402,264 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 253,535,093 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 262,402,264 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 253,535,093 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 264,802,264 T13 plus the loss to the chapter 313 agreement
T16 266,402,264 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 253,927,630 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,867,171 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 2,400,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,600,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

043-903-02/Celina ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,378,840,946 0.9684 3,489,188,533 3,378,840,946
B - MULTIFAMILY 134,482,037 N/A 134,482,037 134,482,037
C1 - VACANT LOTS 129,845,347 N/A 129,845,347 129,845,347
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,891,443 1.3190 4,466,452 5,891,443
D2 - FARM & RANCH IMP 10,807,851 N/A 10,807,851 10,807,851
E - NON-AG LAND AND IMPROVEMENTS 813,048,617 0.9761 832,952,863 813,048,617
F1 - COMMERCIAL REAL 181,931,840 N/A 181,931,840 181,931,840
F2 - INDUSTRIAL REAL 20,828,423 N/A 20,828,423 20,828,423
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 79,625,856 N/A 79,625,856 79,625,856
L1 - COMMERCIAL PERSONAL 76,182,824 N/A 76,182,824 76,182,824
L2 - INDUSTRIAL PERSONAL 6,987,049 N/A 6,987,049 6,987,049
M1 - MOBILE HOMES 1,342,076 N/A 1,342,076 1,342,076
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 308,439,877 N/A 308,439,877 308,439,877
S - SPECIAL INVENTORY 75,591 N/A 75,591 75,591
Subtotal 5,148,329,777 5,277,156,619 5,148,329,777
Less Total Deductions 1,142,417,647 1,173,156,389 1,142,417,647
Total Taxable Value 4,005,912,130 4,104,000,230 4,005,912,130

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 4,288,155,576 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,005,912,130 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 4,288,155,576 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,005,912,130 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,361,295,576 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,410,055,576 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,075,642,604 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 4,288,155,576 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,005,912,130 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 4,288,155,576 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,005,912,130 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,361,295,576 T13 plus the loss to the chapter 313 agreement
T16 4,410,055,576 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,075,642,604 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 282,243,446 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 73,140,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 48,760,000 Loss to Second Previous Homestead Increase