taxes Property Tax Assistance

2023 ISD Summary Worksheet

102-Harrison/Harrison County

102-901/Karnack ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 91,389,880 0.8313 109,936,100 91,389,880
B - MULTIFAMILY 1,451,590 N/A 1,451,590 1,451,590
C1 - VACANT LOTS 7,285,240 N/A 7,285,240 7,285,240
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,207,250 1.1107 6,488,919 7,207,250
D2 - FARM & RANCH IMP 539,880 N/A 539,880 539,880
E - NON-AG LAND AND IMPROVEMENTS 179,347,380 0.9614 186,548,138 179,347,380
F1 - COMMERCIAL REAL 9,174,540 N/A 9,174,540 9,174,540
F2 - INDUSTRIAL REAL 214,010 N/A 214,010 214,010
G - ALL MINERALS 45,013,130 1.0100 44,567,455 45,013,130
J - ALL UTILITIES 43,661,300 0.9518 45,872,347 43,661,300
L1 - COMMERCIAL PERSONAL 3,862,460 N/A 3,862,460 3,862,460
L2 - INDUSTRIAL PERSONAL 6,893,750 N/A 6,893,750 6,893,750
M1 - MOBILE HOMES 5,175,740 N/A 5,175,740 5,175,740
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 401,216,150 0 428,010,169 401,216,150
Less Total Deductions 80,441,736 0 93,642,998 80,441,736
Total Taxable Value 320,774,414 0 334,367,171 320,774,414

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 339,126,486 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 320,774,414 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 329,774,803 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 311,422,731 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 350,031,486 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 357,301,486 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 330,271,874 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 339,126,486 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 320,774,414 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 329,774,803 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 311,422,731 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 350,031,486 T13 plus the loss to the chapter 313 agreement
T16 357,301,486 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 330,271,874 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,352,072 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,351,683 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,905,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,270,000 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

102-901-02/Karnack ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 91,389,880 0.8313 109,936,100 91,389,880
B - MULTIFAMILY 1,451,590 N/A 1,451,590 1,451,590
C1 - VACANT LOTS 7,285,240 N/A 7,285,240 7,285,240
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,207,250 1.1107 6,488,919 7,207,250
D2 - FARM & RANCH IMP 539,880 N/A 539,880 539,880
E - NON-AG LAND AND IMPROVEMENTS 179,347,380 0.9614 186,548,138 179,347,380
F1 - COMMERCIAL REAL 9,174,540 N/A 9,174,540 9,174,540
F2 - INDUSTRIAL REAL 214,010 N/A 214,010 214,010
G - ALL MINERALS 45,013,130 1.0100 44,567,455 45,013,130
J - ALL UTILITIES 43,661,300 0.9518 45,872,347 43,661,300
L1 - COMMERCIAL PERSONAL 3,862,460 N/A 3,862,460 3,862,460
L2 - INDUSTRIAL PERSONAL 6,893,750 N/A 6,893,750 6,893,750
M1 - MOBILE HOMES 5,175,740 N/A 5,175,740 5,175,740
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 401,216,150 428,010,169 401,216,150
Less Total Deductions 80,441,736 93,642,998 80,441,736
Total Taxable Value 320,774,414 334,367,171 320,774,414

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 339,126,486 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 320,774,414 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 329,774,803 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 311,422,731 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 350,031,486 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 357,301,486 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 330,271,874 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 339,126,486 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 320,774,414 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 329,774,803 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 311,422,731 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 350,031,486 T13 plus the loss to the chapter 313 agreement
T16 357,301,486 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 330,271,874 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,352,072 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,351,683 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,905,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,270,000 Loss to Second Previous Homestead Increase