taxes Property Tax Assistance

2023 ISD Summary Worksheet

076-Fisher/Fisher County

076-903/Roby CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 18,963,290 0.8642 21,943,173 18,963,290
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 480,030 N/A 480,030 480,030
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,811,978 1.0363 13,328,127 13,811,978
D2 - FARM & RANCH IMP 5,221,030 N/A 5,221,030 5,221,030
E - NON-AG LAND AND IMPROVEMENTS 40,413,460 0.9555 42,295,615 40,413,460
F1 - COMMERCIAL REAL 1,583,090 N/A 1,583,090 1,583,090
F2 - INDUSTRIAL REAL 144,566,370 N/A 144,566,370 144,566,370
G - ALL MINERALS 152,790,890 0.9904 154,271,900 152,790,890
J - ALL UTILITIES 46,734,030 0.9917 47,125,169 46,734,030
L1 - COMMERCIAL PERSONAL 1,448,520 N/A 1,448,520 1,448,520
L2 - INDUSTRIAL PERSONAL 3,961,680 N/A 3,961,680 3,961,680
M1 - MOBILE HOMES 3,808,020 N/A 3,808,020 3,808,020
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 433,782,388 0 440,032,724 433,782,388
Less Total Deductions 160,247,685 0 162,828,045 160,247,685
Total Taxable Value 273,534,703 0 277,204,679 273,534,703

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 286,457,893 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 273,534,703 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 286,457,893 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 273,534,703 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 292,652,893 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 296,782,893 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 275,751,681 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 406,036,773 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 393,113,583 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 406,036,773 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 393,113,583 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 412,231,773 T13 plus the loss to the chapter 313 agreement
T16 416,361,773 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 395,330,561 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,923,190 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 6,195,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,130,000 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

127-Jones/Jones County

076-903/Roby CISD

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 171,010 N/A 171,010 171,010
D2 - FARM & RANCH IMP 156,160 N/A 156,160 156,160
E - NON-AG LAND AND IMPROVEMENTS 1,213,300 N/A 1,213,300 1,213,300
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 158,690 N/A 158,690 158,690
J - ALL UTILITIES 539,330 N/A 539,330 539,330
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 193,270 N/A 193,270 193,270
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 2,431,760 0 2,431,760 2,431,760
Less Total Deductions 587,173 0 587,173 587,173
Total Taxable Value 1,844,587 0 1,844,587 1,844,587

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 2,046,377 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,844,587 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 2,046,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,844,587 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,106,377 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,146,377 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,844,587 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 2,046,377 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,844,587 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 2,046,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,844,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,106,377 T13 plus the loss to the chapter 313 agreement
T16 2,146,377 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,844,587 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 201,790 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 Loss to Second Previous Homestead Increase

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

076-903-02/Roby CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 18,963,290 0.8642 21,943,173 18,963,290
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 480,030 N/A 480,030 480,030
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,982,988 1.0358 13,499,137 13,982,988
D2 - FARM & RANCH IMP 5,377,190 N/A 5,377,190 5,377,190
E - NON-AG LAND AND IMPROVEMENTS 41,626,760 0.9567 43,508,915 41,626,760
F1 - COMMERCIAL REAL 1,583,090 N/A 1,583,090 1,583,090
F2 - INDUSTRIAL REAL 144,566,370 N/A 144,566,370 144,566,370
G - ALL MINERALS 152,949,580 0.9904 154,430,590 152,949,580
J - ALL UTILITIES 47,273,360 0.9918 47,664,499 47,273,360
L1 - COMMERCIAL PERSONAL 1,448,520 N/A 1,448,520 1,448,520
L2 - INDUSTRIAL PERSONAL 3,961,680 N/A 3,961,680 3,961,680
M1 - MOBILE HOMES 4,001,290 N/A 4,001,290 4,001,290
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 436,214,148 442,464,484 436,214,148
Less Total Deductions 160,834,858 163,415,218 160,834,858
Total Taxable Value 275,379,290 279,049,266 275,379,290

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 288,504,270 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 275,379,290 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 288,504,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 275,379,290 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 294,759,270 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 298,929,270 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 277,596,268 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 408,083,150 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 394,958,170 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 408,083,150 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 394,958,170 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 414,338,150 T13 plus the loss to the chapter 313 agreement
T16 418,508,150 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 397,175,148 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,124,980 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 6,255,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,170,000 Loss to Second Previous Homestead Increase