taxes Property Tax Assistance

2023 ISD Summary Worksheet

079-Fort Bend/Fort Bend County

079-901/Lamar CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 29,046,314,114 N/A 29,046,314,114 29,046,314,114
B - MULTIFAMILY 1,132,985,573 N/A 1,132,985,573 1,132,985,573
C1 - VACANT LOTS 466,325,685 N/A 466,325,685 466,325,685
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,895,999 N/A 36,895,999 36,895,999
D2 - FARM & RANCH IMP 14,520,880 N/A 14,520,880 14,520,880
E - NON-AG LAND AND IMPROVEMENTS 500,473,580 N/A 500,473,580 500,473,580
F1 - COMMERCIAL REAL 2,790,427,599 N/A 2,790,427,599 2,790,427,599
F2 - INDUSTRIAL REAL 487,676,207 N/A 487,676,207 487,676,207
G - ALL MINERALS 30,786,870 N/A 30,786,870 30,786,870
J - ALL UTILITIES 563,180,377 N/A 563,180,377 563,180,377
L1 - COMMERCIAL PERSONAL 872,185,801 N/A 872,185,801 872,185,801
L2 - INDUSTRIAL PERSONAL 942,474,119 N/A 942,474,119 942,474,119
M1 - MOBILE HOMES 78,717,956 N/A 78,717,956 78,717,956
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 409,060,446 N/A 409,060,446 409,060,446
S - SPECIAL INVENTORY 52,193,719 N/A 52,193,719 52,193,719
Subtotal 37,424,218,925 0 37,424,218,925 37,424,218,925
Less Total Deductions 10,865,575,233 0 10,865,575,233 10,865,575,233
Total Taxable Value 26,558,643,692 0 26,558,643,692 26,558,643,692

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 29,460,686,225 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 26,558,643,692 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 29,460,686,225 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 26,558,643,692 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,248,711,225 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 30,774,061,225 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 27,108,233,320 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 29,460,686,225 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 26,558,643,692 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 29,460,686,225 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 26,558,643,692 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 30,248,711,225 T13 plus the loss to the chapter 313 agreement
T16 30,774,061,225 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 27,108,233,320 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,902,042,533 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 788,025,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 525,350,000 Loss to Second Previous Homestead Increase

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

079-901-02/Lamar CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 29,046,314,114 N/A 29,046,314,114 29,046,314,114
B - MULTIFAMILY 1,132,985,573 N/A 1,132,985,573 1,132,985,573
C1 - VACANT LOTS 466,325,685 N/A 466,325,685 466,325,685
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,895,999 N/A 36,895,999 36,895,999
D2 - FARM & RANCH IMP 14,520,880 N/A 14,520,880 14,520,880
E - NON-AG LAND AND IMPROVEMENTS 500,473,580 N/A 500,473,580 500,473,580
F1 - COMMERCIAL REAL 2,790,427,599 N/A 2,790,427,599 2,790,427,599
F2 - INDUSTRIAL REAL 487,676,207 N/A 487,676,207 487,676,207
G - ALL MINERALS 30,786,870 N/A 30,786,870 30,786,870
J - ALL UTILITIES 563,180,377 N/A 563,180,377 563,180,377
L1 - COMMERCIAL PERSONAL 872,185,801 N/A 872,185,801 872,185,801
L2 - INDUSTRIAL PERSONAL 942,474,119 N/A 942,474,119 942,474,119
M1 - MOBILE HOMES 78,717,956 N/A 78,717,956 78,717,956
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 409,060,446 N/A 409,060,446 409,060,446
S - SPECIAL INVENTORY 52,193,719 N/A 52,193,719 52,193,719
Subtotal 37,424,218,925 37,424,218,925 37,424,218,925
Less Total Deductions 10,865,575,233 10,865,575,233 10,865,575,233
Total Taxable Value 26,558,643,692 26,558,643,692 26,558,643,692

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 29,460,686,225 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 26,558,643,692 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 29,460,686,225 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 26,558,643,692 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,248,711,225 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 30,774,061,225 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 27,108,233,320 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 29,460,686,225 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 26,558,643,692 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 29,460,686,225 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 26,558,643,692 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 30,248,711,225 T13 plus the loss to the chapter 313 agreement
T16 30,774,061,225 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 27,108,233,320 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,902,042,533 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 788,025,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 525,350,000 Loss to Second Previous Homestead Increase