taxes Property Tax Assistance

2023 ISD Summary Worksheet

102-Harrison/Harrison County

230-906/New Diana ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 84,670 N/A 84,670 84,670
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 564,540 N/A 564,540 564,540
D2 - FARM & RANCH IMP 10,980 N/A 10,980 10,980
E - NON-AG LAND AND IMPROVEMENTS 9,680,960 N/A 9,680,960 9,680,960
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 134,230 N/A 134,230 134,230
G - ALL MINERALS 3,420 N/A 3,420 3,420
J - ALL UTILITIES 2,236,670 N/A 2,236,670 2,236,670
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 219,950 N/A 219,950 219,950
M1 - MOBILE HOMES 408,590 N/A 408,590 408,590
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 13,344,010 0 13,344,010 13,344,010
Less Total Deductions 4,799,129 0 4,799,129 4,799,129
Total Taxable Value 8,544,881 0 8,544,881 8,544,881

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 10,246,281 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,544,881 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 10,246,281 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,544,881 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,831,281 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,221,281 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 9,012,264 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 10,246,281 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,544,881 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 10,246,281 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,544,881 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,831,281 T13 plus the loss to the chapter 313 agreement
T16 11,221,281 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 9,012,264 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,701,400 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 585,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 390,000 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

230-Upshur/Upshur County

230-906/New Diana ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 258,232,476 0.9733 265,316,425 258,232,476
B - MULTIFAMILY 9,437,950 N/A 9,437,950 9,437,950
C1 - VACANT LOTS 5,757,530 N/A 5,757,530 5,757,530
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,157,961 1.0424 3,029,413 3,157,961
D2 - FARM & RANCH IMP 1,760,873 N/A 1,760,873 1,760,873
E - NON-AG LAND AND IMPROVEMENTS 186,414,765 1.0558 176,562,573 186,414,765
F1 - COMMERCIAL REAL 15,870,052 N/A 15,870,052 15,870,052
F2 - INDUSTRIAL REAL 571,600 N/A 571,600 571,600
G - ALL MINERALS 1,757,419 N/A 1,757,419 1,757,419
J - ALL UTILITIES 7,635,180 N/A 7,635,180 7,635,180
L1 - COMMERCIAL PERSONAL 4,606,046 N/A 4,606,046 4,606,046
L2 - INDUSTRIAL PERSONAL 885,710 N/A 885,710 885,710
M1 - MOBILE HOMES 5,395,280 N/A 5,395,280 5,395,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,539,810 N/A 1,539,810 1,539,810
S - SPECIAL INVENTORY 39,490 N/A 39,490 39,490
Subtotal 503,062,142 0 500,165,351 503,062,142
Less Total Deductions 174,710,931 0 177,829,382 174,710,931
Total Taxable Value 328,351,211 0 322,335,969 328,351,211

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 389,295,355 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 328,351,211 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 389,295,355 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 328,351,211 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 409,140,355 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 422,370,355 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 328,351,211 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 389,295,355 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 328,351,211 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 389,295,355 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 328,351,211 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 409,140,355 T13 plus the loss to the chapter 313 agreement
T16 422,370,355 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 328,351,211 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 60,944,144 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 19,845,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,230,000 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

230-906-02/New Diana ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 258,317,146 0.9733 265,401,095 258,317,146
B - MULTIFAMILY 9,437,950 N/A 9,437,950 9,437,950
C1 - VACANT LOTS 5,757,530 N/A 5,757,530 5,757,530
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,722,501 1.0358 3,593,953 3,722,501
D2 - FARM & RANCH IMP 1,771,853 N/A 1,771,853 1,771,853
E - NON-AG LAND AND IMPROVEMENTS 196,095,725 1.0529 186,243,533 196,095,725
F1 - COMMERCIAL REAL 15,870,052 N/A 15,870,052 15,870,052
F2 - INDUSTRIAL REAL 705,830 N/A 705,830 705,830
G - ALL MINERALS 1,760,839 N/A 1,760,839 1,760,839
J - ALL UTILITIES 9,871,850 N/A 9,871,850 9,871,850
L1 - COMMERCIAL PERSONAL 4,606,046 N/A 4,606,046 4,606,046
L2 - INDUSTRIAL PERSONAL 1,105,660 N/A 1,105,660 1,105,660
M1 - MOBILE HOMES 5,803,870 N/A 5,803,870 5,803,870
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,539,810 N/A 1,539,810 1,539,810
S - SPECIAL INVENTORY 39,490 N/A 39,490 39,490
Subtotal 516,406,152 513,509,361 516,406,152
Less Total Deductions 179,510,060 182,628,511 179,510,060
Total Taxable Value 336,896,092 330,880,850 336,896,092

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 399,541,636 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 336,896,092 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 399,541,636 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 336,896,092 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 419,971,636 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 433,591,636 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 337,363,475 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 399,541,636 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 336,896,092 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 399,541,636 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 336,896,092 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 419,971,636 T13 plus the loss to the chapter 313 agreement
T16 433,591,636 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 337,363,475 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 62,645,544 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 20,430,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,620,000 Loss to Second Previous Homestead Increase