taxes Property Tax Assistance

2023 ISD Summary Worksheet

094-Guadalupe/Guadalupe County

247-903/La Vernia ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 71,713,823 N/A 71,713,823 71,713,823
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,343,741 N/A 2,343,741 2,343,741
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,881,928 N/A 1,881,928 1,881,928
D2 - FARM & RANCH IMP 2,227,360 N/A 2,227,360 2,227,360
E - NON-AG LAND AND IMPROVEMENTS 101,996,552 N/A 101,996,552 101,996,552
F1 - COMMERCIAL REAL 2,604,962 N/A 2,604,962 2,604,962
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 463,647 N/A 463,647 463,647
J - ALL UTILITIES 1,902,641 N/A 1,902,641 1,902,641
L1 - COMMERCIAL PERSONAL 873,050 N/A 873,050 873,050
L2 - INDUSTRIAL PERSONAL 1,175,858 N/A 1,175,858 1,175,858
M1 - MOBILE HOMES 4,560,158 N/A 4,560,158 4,560,158
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 191,743,720 0 191,743,720 191,743,720
Less Total Deductions 64,120,394 0 64,120,394 64,120,394
Total Taxable Value 127,623,326 0 127,623,326 127,623,326

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 149,543,973 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 127,623,326 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 149,543,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 127,623,326 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 156,713,973 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 161,493,973 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 127,623,326 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 149,543,973 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 127,623,326 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 149,543,973 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 127,623,326 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 156,713,973 T13 plus the loss to the chapter 313 agreement
T16 161,493,973 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 127,623,326 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,920,647 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 7,170,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,780,000 Loss to Second Previous Homestead Increase

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

247-Wilson/Wilson County

247-903/La Vernia ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,102,018,178 0.9443 2,226,006,754 2,102,018,178
B - MULTIFAMILY 10,445,278 N/A 10,445,278 10,445,278
C1 - VACANT LOTS 44,298,548 N/A 44,298,548 44,298,548
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,790,623 1.1511 3,293,087 3,790,623
D2 - FARM & RANCH IMP 10,994,000 N/A 10,994,000 10,994,000
E - NON-AG LAND AND IMPROVEMENTS 209,009,532 0.7379 283,249,129 209,009,532
F1 - COMMERCIAL REAL 113,111,410 N/A 113,111,410 113,111,410
F2 - INDUSTRIAL REAL 69,960 N/A 69,960 69,960
G - ALL MINERALS 2,105,215 N/A 2,105,215 2,105,215
J - ALL UTILITIES 15,810,530 N/A 15,810,530 15,810,530
L1 - COMMERCIAL PERSONAL 25,409,722 N/A 25,409,722 25,409,722
L2 - INDUSTRIAL PERSONAL 4,302,580 N/A 4,302,580 4,302,580
M1 - MOBILE HOMES 19,540,700 N/A 19,540,700 19,540,700
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,537,160 N/A 4,537,160 4,537,160
S - SPECIAL INVENTORY 1,062,600 N/A 1,062,600 1,062,600
Subtotal 2,566,506,036 0 2,764,236,673 2,566,506,036
Less Total Deductions 981,782,794 0 1,024,094,842 981,782,794
Total Taxable Value 1,584,723,242 0 1,740,141,831 1,584,723,242

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 1,851,234,271 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,584,723,242 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 1,851,234,271 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,584,723,242 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,928,109,271 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,979,359,271 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,350,444,722 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 1,851,234,271 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,584,723,242 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 1,851,234,271 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,584,723,242 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,928,109,271 T13 plus the loss to the chapter 313 agreement
T16 1,979,359,271 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,350,444,722 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 266,511,029 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 76,875,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 51,250,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

247-903-02/La Vernia ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,173,732,001 0.9460 2,297,720,577 2,173,732,001
B - MULTIFAMILY 10,445,278 N/A 10,445,278 10,445,278
C1 - VACANT LOTS 46,642,289 N/A 46,642,289 46,642,289
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,672,551 1.0961 5,175,015 5,672,551
D2 - FARM & RANCH IMP 13,221,360 N/A 13,221,360 13,221,360
E - NON-AG LAND AND IMPROVEMENTS 311,006,084 0.8073 385,245,681 311,006,084
F1 - COMMERCIAL REAL 115,716,372 N/A 115,716,372 115,716,372
F2 - INDUSTRIAL REAL 69,960 N/A 69,960 69,960
G - ALL MINERALS 2,568,862 N/A 2,568,862 2,568,862
J - ALL UTILITIES 17,713,171 N/A 17,713,171 17,713,171
L1 - COMMERCIAL PERSONAL 26,282,772 N/A 26,282,772 26,282,772
L2 - INDUSTRIAL PERSONAL 5,478,438 N/A 5,478,438 5,478,438
M1 - MOBILE HOMES 24,100,858 N/A 24,100,858 24,100,858
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,537,160 N/A 4,537,160 4,537,160
S - SPECIAL INVENTORY 1,062,600 N/A 1,062,600 1,062,600
Subtotal 2,758,249,756 2,955,980,393 2,758,249,756
Less Total Deductions 1,045,903,188 1,088,215,236 1,045,903,188
Total Taxable Value 1,712,346,568 1,867,765,157 1,712,346,568

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 2,000,778,244 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,712,346,568 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 2,000,778,244 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,712,346,568 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,084,823,244 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,140,853,244 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,478,068,048 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 2,000,778,244 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,712,346,568 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 2,000,778,244 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,712,346,568 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,084,823,244 T13 plus the loss to the chapter 313 agreement
T16 2,140,853,244 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,478,068,048 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 288,431,676 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 84,045,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 56,030,000 Loss to Second Previous Homestead Increase