taxes Property Tax Assistance

2023 ISD Summary Worksheet

028-Caldwell/Caldwell County

028-903/Luling ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 384,900,014 N/A 384,900,014 384,900,014
B - MULTIFAMILY 16,699,023 N/A 16,699,023 16,699,023
C1 - VACANT LOTS 20,926,569 N/A 20,926,569 20,926,569
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,129,003 N/A 3,129,003 3,129,003
D2 - FARM & RANCH IMP 15,293,074 N/A 15,293,074 15,293,074
E - NON-AG LAND AND IMPROVEMENTS 208,522,072 N/A 208,522,072 208,522,072
F1 - COMMERCIAL REAL 77,222,536 N/A 77,222,536 77,222,536
F2 - INDUSTRIAL REAL 6,663,430 N/A 6,663,430 6,663,430
G - ALL MINERALS 92,106,966 N/A 92,106,966 92,106,966
J - ALL UTILITIES 40,944,860 N/A 40,944,860 40,944,860
L1 - COMMERCIAL PERSONAL 22,945,840 N/A 22,945,840 22,945,840
L2 - INDUSTRIAL PERSONAL 14,268,350 N/A 14,268,350 14,268,350
M1 - MOBILE HOMES 13,297,834 N/A 13,297,834 13,297,834
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 389,820 N/A 389,820 389,820
S - SPECIAL INVENTORY 2,230,320 N/A 2,230,320 2,230,320
Subtotal 919,539,711 0 919,539,711 919,539,711
Less Total Deductions 261,415,651 0 261,415,651 261,415,651
Total Taxable Value 658,124,060 0 658,124,060 658,124,060

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 726,082,349 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 658,124,060 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 726,082,349 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 658,124,060 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 747,412,349 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 761,632,349 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 680,170,459 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 726,082,349 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 658,124,060 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 726,082,349 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 658,124,060 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 747,412,349 T13 plus the loss to the chapter 313 agreement
T16 761,632,349 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 680,170,459 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 67,958,289 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 21,330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,220,000 Loss to Second Previous Homestead Increase

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

094-Guadalupe/Guadalupe County

028-903/Luling ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,144,411 N/A 27,144,411 27,144,411
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,069,822 N/A 2,069,822 2,069,822
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,959,471 N/A 1,959,471 1,959,471
D2 - FARM & RANCH IMP 1,850,192 N/A 1,850,192 1,850,192
E - NON-AG LAND AND IMPROVEMENTS 59,643,765 N/A 59,643,765 59,643,765
F1 - COMMERCIAL REAL 11,799,792 N/A 11,799,792 11,799,792
F2 - INDUSTRIAL REAL 2,037,593 N/A 2,037,593 2,037,593
G - ALL MINERALS 26,282,539 N/A 26,282,539 26,282,539
J - ALL UTILITIES 9,414,297 N/A 9,414,297 9,414,297
L1 - COMMERCIAL PERSONAL 3,323,574 N/A 3,323,574 3,323,574
L2 - INDUSTRIAL PERSONAL 379,549 N/A 379,549 379,549
M1 - MOBILE HOMES 3,274,244 N/A 3,274,244 3,274,244
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 15,381 N/A 15,381 15,381
Subtotal 149,194,630 0 149,194,630 149,194,630
Less Total Deductions 24,816,517 0 24,816,517 24,816,517
Total Taxable Value 124,378,113 0 124,378,113 124,378,113

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 133,078,687 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 124,378,113 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 133,078,687 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 124,378,113 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 136,243,687 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 138,353,687 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 124,378,113 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 133,078,687 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 124,378,113 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 133,078,687 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 124,378,113 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 136,243,687 T13 plus the loss to the chapter 313 agreement
T16 138,353,687 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 124,378,113 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,700,574 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 3,165,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,110,000 Loss to Second Previous Homestead Increase

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

028-903-02/Luling ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 412,044,425 N/A 412,044,425 412,044,425
B - MULTIFAMILY 16,699,023 N/A 16,699,023 16,699,023
C1 - VACANT LOTS 22,996,391 N/A 22,996,391 22,996,391
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,088,474 N/A 5,088,474 5,088,474
D2 - FARM & RANCH IMP 17,143,266 N/A 17,143,266 17,143,266
E - NON-AG LAND AND IMPROVEMENTS 268,165,837 N/A 268,165,837 268,165,837
F1 - COMMERCIAL REAL 89,022,328 N/A 89,022,328 89,022,328
F2 - INDUSTRIAL REAL 8,701,023 N/A 8,701,023 8,701,023
G - ALL MINERALS 118,389,505 N/A 118,389,505 118,389,505
J - ALL UTILITIES 50,359,157 N/A 50,359,157 50,359,157
L1 - COMMERCIAL PERSONAL 26,269,414 N/A 26,269,414 26,269,414
L2 - INDUSTRIAL PERSONAL 14,647,899 N/A 14,647,899 14,647,899
M1 - MOBILE HOMES 16,572,078 N/A 16,572,078 16,572,078
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 389,820 N/A 389,820 389,820
S - SPECIAL INVENTORY 2,245,701 N/A 2,245,701 2,245,701
Subtotal 1,068,734,341 1,068,734,341 1,068,734,341
Less Total Deductions 286,232,168 286,232,168 286,232,168
Total Taxable Value 782,502,173 782,502,173 782,502,173

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 859,161,036 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 782,502,173 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 859,161,036 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 782,502,173 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 883,656,036 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 899,986,036 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 804,548,572 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 859,161,036 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 782,502,173 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 859,161,036 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 782,502,173 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 883,656,036 T13 plus the loss to the chapter 313 agreement
T16 899,986,036 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 804,548,572 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,658,863 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 24,495,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 16,330,000 Loss to Second Previous Homestead Increase