taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

081-905/Wortham ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 45,460,830 0.9978 45,561,064 45,460,830
B - MULTIFAMILY 407,871 N/A 407,871 407,871
C1 - VACANT LOTS 2,008,994 N/A 2,008,994 2,008,994
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,992,369 0.9591 4,162,564 3,992,369
D2 - FARM & RANCH IMP 3,273,062 N/A 3,273,062 3,273,062
E - NON-AG LAND AND IMPROVEMENTS 67,618,007 0.9537 70,900,710 67,618,007
F1 - COMMERCIAL REAL 5,537,835 N/A 5,537,835 5,537,835
F2 - INDUSTRIAL REAL 1,357,947 N/A 1,357,947 1,357,947
G - ALL MINERALS 695,420 N/A 695,420 695,420
J - ALL UTILITIES 131,332,881 0.9950 131,992,845 131,332,881
L1 - COMMERCIAL PERSONAL 1,853,819 N/A 1,853,819 1,853,819
L2 - INDUSTRIAL PERSONAL 3,107,230 N/A 3,107,230 3,107,230
M1 - MOBILE HOMES 6,429,990 N/A 6,429,990 6,429,990
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 273,076,255 0 277,289,351 273,076,255
Less Total Deductions 62,246,297 0 62,311,749 62,246,297
Total Taxable Value 210,829,958 0 214,977,602 210,829,958

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 226,192,598 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 210,829,958 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 226,192,598 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 210,829,958 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 232,852,598 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 237,292,598 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 213,892,665 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 226,192,598 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 210,829,958 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 226,192,598 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 210,829,958 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 232,852,598 T13 plus the loss to the chapter 313 agreement
T16 237,292,598 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 213,892,665 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,362,640 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 6,660,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,440,000 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

147-Limestone/Limestone County

081-905/Wortham ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 293,870 N/A 293,870 293,870
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 71,020 N/A 71,020 71,020
D2 - FARM & RANCH IMP 104,690 N/A 104,690 104,690
E - NON-AG LAND AND IMPROVEMENTS 1,630,041 N/A 1,630,041 1,630,041
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 157,550 N/A 157,550 157,550
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 82,460 N/A 82,460 82,460
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 2,339,631 0 2,339,631 2,339,631
Less Total Deductions 279,892 0 279,892 279,892
Total Taxable Value 2,059,739 0 2,059,739 2,059,739

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 2,090,379 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,059,739 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 2,090,379 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,059,739 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,165,379 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,215,379 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,059,739 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 2,090,379 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,059,739 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 2,090,379 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,059,739 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,165,379 T13 plus the loss to the chapter 313 agreement
T16 2,215,379 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,059,739 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,640 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 75,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 50,000 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

175-Navarro/Navarro County

081-905/Wortham ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,821,000 N/A 1,821,000 1,821,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,376,020 N/A 1,376,020 1,376,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,101,661 1.1825 1,777,296 2,101,661
D2 - FARM & RANCH IMP 322,750 N/A 322,750 322,750
E - NON-AG LAND AND IMPROVEMENTS 33,604,320 0.9677 34,725,969 33,604,320
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 171,480 N/A 171,480 171,480
J - ALL UTILITIES 18,264,140 0.9523 19,178,977 18,264,140
L1 - COMMERCIAL PERSONAL 43,290 N/A 43,290 43,290
L2 - INDUSTRIAL PERSONAL 111,400 N/A 111,400 111,400
M1 - MOBILE HOMES 2,016,630 N/A 2,016,630 2,016,630
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 59,832,691 0 61,544,812 59,832,691
Less Total Deductions 9,201,730 0 9,201,730 9,201,730
Total Taxable Value 50,630,961 0 52,343,082 50,630,961

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 52,613,859 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 50,630,961 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 52,613,859 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 50,630,961 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,588,859 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 54,238,859 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 50,961,885 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 52,613,859 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 50,630,961 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 52,613,859 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 50,630,961 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,588,859 T13 plus the loss to the chapter 313 agreement
T16 54,238,859 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 50,961,885 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,982,898 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 975,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 650,000 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

081-905-02/Wortham ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 47,575,700 0.9979 47,675,934 47,575,700
B - MULTIFAMILY 407,871 N/A 407,871 407,871
C1 - VACANT LOTS 3,385,014 N/A 3,385,014 3,385,014
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,165,050 1.0256 6,010,880 6,165,050
D2 - FARM & RANCH IMP 3,700,502 N/A 3,700,502 3,700,502
E - NON-AG LAND AND IMPROVEMENTS 102,852,368 0.9589 107,256,720 102,852,368
F1 - COMMERCIAL REAL 5,537,835 N/A 5,537,835 5,537,835
F2 - INDUSTRIAL REAL 1,357,947 N/A 1,357,947 1,357,947
G - ALL MINERALS 866,900 N/A 866,900 866,900
J - ALL UTILITIES 149,754,571 0.9896 151,329,372 149,754,571
L1 - COMMERCIAL PERSONAL 1,897,109 N/A 1,897,109 1,897,109
L2 - INDUSTRIAL PERSONAL 3,218,630 N/A 3,218,630 3,218,630
M1 - MOBILE HOMES 8,529,080 N/A 8,529,080 8,529,080
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 335,248,577 341,173,794 335,248,577
Less Total Deductions 71,727,919 71,793,371 71,727,919
Total Taxable Value 263,520,658 269,380,423 263,520,658

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 280,896,836 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 263,520,658 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 280,896,836 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 263,520,658 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 288,606,836 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 293,746,836 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 266,914,289 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 280,896,836 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 263,520,658 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 280,896,836 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 263,520,658 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 288,606,836 T13 plus the loss to the chapter 313 agreement
T16 293,746,836 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 266,914,289 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,376,178 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 7,710,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,140,000 Loss to Second Previous Homestead Increase