taxes Property Tax Assistance

2023 ISD Summary Worksheet

074-Fannin/Fannin County

139-911/North Lamar ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 72,100 N/A 72,100 72,100
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 309,030 N/A 309,030 309,030
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 886,170 N/A 886,170 886,170
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 1,267,300 0 1,267,300 1,267,300
Less Total Deductions 0 0 0 0
Total Taxable Value 1,267,300 0 1,267,300 1,267,300

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 1,267,300 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,267,300 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 1,267,300 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,267,300 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,267,300 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,267,300 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,267,300 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 1,267,300 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,267,300 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 1,267,300 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,267,300 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,267,300 T13 plus the loss to the chapter 313 agreement
T16 1,267,300 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,267,300 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 0 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

139-Lamar/Lamar County

139-911/North Lamar ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 910,251,447 0.9825 926,464,577 910,251,447
B - MULTIFAMILY 30,516,042 N/A 30,516,042 30,516,042
C1 - VACANT LOTS 19,565,911 N/A 19,565,911 19,565,911
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,311,316 0.8167 19,973,219 16,311,316
D2 - FARM & RANCH IMP 22,259,266 N/A 22,259,266 22,259,266
E - NON-AG LAND AND IMPROVEMENTS 727,509,191 0.9408 773,287,831 727,509,191
F1 - COMMERCIAL REAL 156,869,779 0.9209 170,343,988 156,869,779
F2 - INDUSTRIAL REAL 172,548,320 N/A 172,548,320 172,548,320
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 52,564,310 N/A 52,564,310 52,564,310
L1 - COMMERCIAL PERSONAL 74,469,680 N/A 74,469,680 74,469,680
L2 - INDUSTRIAL PERSONAL 264,121,080 N/A 264,121,080 264,121,080
M1 - MOBILE HOMES 7,124,940 N/A 7,124,940 7,124,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 494,260 N/A 494,260 494,260
S - SPECIAL INVENTORY 6,585,120 N/A 6,585,120 6,585,120
Subtotal 2,461,211,482 0 2,540,339,364 2,461,211,482
Less Total Deductions 790,321,363 0 800,942,081 790,321,363
Total Taxable Value 1,670,890,119 0 1,739,397,283 1,670,890,119

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 1,912,938,300 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,670,890,119 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 1,912,938,300 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,670,890,119 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,986,288,300 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,035,188,300 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,690,251,189 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 1,912,938,300 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,670,890,119 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 1,912,938,300 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,670,890,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,986,288,300 T13 plus the loss to the chapter 313 agreement
T16 2,035,188,300 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,690,251,189 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 242,048,181 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 73,350,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 48,900,000 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

139-911-02/North Lamar ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 910,251,447 0.9825 926,464,577 910,251,447
B - MULTIFAMILY 30,516,042 N/A 30,516,042 30,516,042
C1 - VACANT LOTS 19,565,911 N/A 19,565,911 19,565,911
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,383,416 0.8173 20,045,319 16,383,416
D2 - FARM & RANCH IMP 22,259,266 N/A 22,259,266 22,259,266
E - NON-AG LAND AND IMPROVEMENTS 727,818,221 0.9408 773,596,861 727,818,221
F1 - COMMERCIAL REAL 156,869,779 0.9209 170,343,988 156,869,779
F2 - INDUSTRIAL REAL 172,548,320 N/A 172,548,320 172,548,320
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 53,450,480 N/A 53,450,480 53,450,480
L1 - COMMERCIAL PERSONAL 74,469,680 N/A 74,469,680 74,469,680
L2 - INDUSTRIAL PERSONAL 264,121,080 N/A 264,121,080 264,121,080
M1 - MOBILE HOMES 7,124,940 N/A 7,124,940 7,124,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 494,260 N/A 494,260 494,260
S - SPECIAL INVENTORY 6,585,120 N/A 6,585,120 6,585,120
Subtotal 2,462,478,782 2,541,606,664 2,462,478,782
Less Total Deductions 790,321,363 800,942,081 790,321,363
Total Taxable Value 1,672,157,419 1,740,664,583 1,672,157,419

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 1,914,205,600 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,672,157,419 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 1,914,205,600 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,672,157,419 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,987,555,600 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,036,455,600 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,691,518,489 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 1,914,205,600 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,672,157,419 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 1,914,205,600 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,672,157,419 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,987,555,600 T13 plus the loss to the chapter 313 agreement
T16 2,036,455,600 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,691,518,489 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 242,048,181 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 73,350,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 48,900,000 Loss to Second Previous Homestead Increase