taxes Property Tax Assistance

2023 ISD Summary Worksheet

102-Harrison/Harrison County

102-903/Waskom ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 96,088,930 0.9478 101,381,019 96,088,930
B - MULTIFAMILY 3,204,100 N/A 3,204,100 3,204,100
C1 - VACANT LOTS 3,401,320 N/A 3,401,320 3,401,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,850,060 1.1234 3,427,135 3,850,060
D2 - FARM & RANCH IMP 735,700 N/A 735,700 735,700
E - NON-AG LAND AND IMPROVEMENTS 108,566,010 1.0641 102,026,135 108,566,010
F1 - COMMERCIAL REAL 28,749,610 N/A 28,749,610 28,749,610
F2 - INDUSTRIAL REAL 5,108,360 N/A 5,108,360 5,108,360
G - ALL MINERALS 629,269,029 0.9993 629,709,826 629,269,029
J - ALL UTILITIES 76,609,650 0.9545 80,261,551 76,609,650
L1 - COMMERCIAL PERSONAL 17,236,370 N/A 17,236,370 17,236,370
L2 - INDUSTRIAL PERSONAL 147,033,240 N/A 147,033,240 147,033,240
M1 - MOBILE HOMES 7,584,540 N/A 7,584,540 7,584,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 19,310 N/A 19,310 19,310
Subtotal 1,127,456,229 0 1,129,878,216 1,127,456,229
Less Total Deductions 93,387,167 0 96,587,737 93,387,167
Total Taxable Value 1,034,069,062 0 1,033,290,479 1,034,069,062

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 1,059,448,596 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,034,069,062 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 1,047,596,509 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,022,216,975 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,075,183,596 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,085,673,596 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,037,932,847 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 1,059,448,596 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,034,069,062 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 1,047,596,509 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,022,216,975 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,075,183,596 T13 plus the loss to the chapter 313 agreement
T16 1,085,673,596 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,037,932,847 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,379,534 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,852,087 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,735,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,490,000 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

102-903-02/Waskom ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 96,088,930 0.9478 101,381,019 96,088,930
B - MULTIFAMILY 3,204,100 N/A 3,204,100 3,204,100
C1 - VACANT LOTS 3,401,320 N/A 3,401,320 3,401,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,850,060 1.1234 3,427,135 3,850,060
D2 - FARM & RANCH IMP 735,700 N/A 735,700 735,700
E - NON-AG LAND AND IMPROVEMENTS 108,566,010 1.0641 102,026,135 108,566,010
F1 - COMMERCIAL REAL 28,749,610 N/A 28,749,610 28,749,610
F2 - INDUSTRIAL REAL 5,108,360 N/A 5,108,360 5,108,360
G - ALL MINERALS 629,269,029 0.9993 629,709,826 629,269,029
J - ALL UTILITIES 76,609,650 0.9545 80,261,551 76,609,650
L1 - COMMERCIAL PERSONAL 17,236,370 N/A 17,236,370 17,236,370
L2 - INDUSTRIAL PERSONAL 147,033,240 N/A 147,033,240 147,033,240
M1 - MOBILE HOMES 7,584,540 N/A 7,584,540 7,584,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 19,310 N/A 19,310 19,310
Subtotal 1,127,456,229 1,129,878,216 1,127,456,229
Less Total Deductions 93,387,167 96,587,737 93,387,167
Total Taxable Value 1,034,069,062 1,033,290,479 1,034,069,062

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 1,059,448,596 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,034,069,062 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 1,047,596,509 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,022,216,975 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,075,183,596 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,085,673,596 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,037,932,847 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 1,059,448,596 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,034,069,062 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 1,047,596,509 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,022,216,975 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,075,183,596 T13 plus the loss to the chapter 313 agreement
T16 1,085,673,596 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,037,932,847 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,379,534 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,852,087 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,735,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,490,000 Loss to Second Previous Homestead Increase