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2023 ISD Summary Worksheet
114-Howard/Howard County
114-901/Big Spring ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 1,097,712,764 | 0.9977 | 1,100,243,324 | 1,097,712,764 |
| B - MULTIFAMILY | 84,211,155 | N/A | 84,211,155 | 84,211,155 |
| C1 - VACANT LOTS | 21,523,034 | N/A | 21,523,034 | 21,523,034 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 8,958,786 | 0.8644 | 10,363,863 | 8,958,786 |
| D2 - FARM & RANCH IMP | 115,491 | N/A | 115,491 | 115,491 |
| E - NON-AG LAND AND IMPROVEMENTS | 49,517,676 | N/A | 49,517,676 | 49,517,676 |
| F1 - COMMERCIAL REAL | 329,817,708 | 0.9430 | 349,753,667 | 329,817,708 |
| F2 - INDUSTRIAL REAL | 294,298,927 | N/A | 294,298,927 | 294,298,927 |
| G - ALL MINERALS | 2,306,253,606 | 0.9545 | 2,416,190,263 | 2,306,253,606 |
| J - ALL UTILITIES | 302,939,551 | 0.9619 | 314,938,716 | 302,939,551 |
| L1 - COMMERCIAL PERSONAL | 97,509,719 | N/A | 97,509,719 | 97,509,719 |
| L2 - INDUSTRIAL PERSONAL | 378,549,763 | N/A | 378,549,763 | 378,549,763 |
| M1 - MOBILE HOMES | 1,265,540 | N/A | 1,265,540 | 1,265,540 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 1,209,107 | N/A | 1,209,107 | 1,209,107 |
| S - SPECIAL INVENTORY | 7,696,476 | N/A | 7,696,476 | 7,696,476 |
| Subtotal | 4,981,579,303 | 0 | 5,127,386,721 | 4,981,579,303 |
| Less Total Deductions | 662,830,182 | 0 | 663,648,185 | 662,830,182 |
| Total Taxable Value | 4,318,749,121 | 0 | 4,463,738,536 | 4,318,749,121 |
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 | 4,508,992,233 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 4,318,749,121 | 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 | 4,460,408,974 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 4,270,165,862 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 4,585,312,233 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 4,636,192,233 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 4,334,795,791 | 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 | 4,555,172,533 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 4,364,929,421 | 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 | 4,506,589,274 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 4,316,346,162 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 4,631,492,533 | T13 plus the loss to the chapter 313 agreement |
| T16 | 4,682,372,533 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 4,380,976,091 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 190,243,112 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 48,583,259 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 76,320,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 50,880,000 | 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
114-901-02/Big Spring ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 1,097,712,764 | 0.9977 | 1,100,243,324 | 1,097,712,764 |
| B - MULTIFAMILY | 84,211,155 | N/A | 84,211,155 | 84,211,155 |
| C1 - VACANT LOTS | 21,523,034 | N/A | 21,523,034 | 21,523,034 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 8,958,786 | 0.8644 | 10,363,863 | 8,958,786 |
| D2 - FARM & RANCH IMP | 115,491 | N/A | 115,491 | 115,491 |
| E - NON-AG LAND AND IMPROVEMENTS | 49,517,676 | N/A | 49,517,676 | 49,517,676 |
| F1 - COMMERCIAL REAL | 329,817,708 | 0.9430 | 349,753,667 | 329,817,708 |
| F2 - INDUSTRIAL REAL | 294,298,927 | N/A | 294,298,927 | 294,298,927 |
| G - ALL MINERALS | 2,306,253,606 | 0.9545 | 2,416,190,263 | 2,306,253,606 |
| J - ALL UTILITIES | 302,939,551 | 0.9619 | 314,938,716 | 302,939,551 |
| L1 - COMMERCIAL PERSONAL | 97,509,719 | N/A | 97,509,719 | 97,509,719 |
| L2 - INDUSTRIAL PERSONAL | 378,549,763 | N/A | 378,549,763 | 378,549,763 |
| M1 - MOBILE HOMES | 1,265,540 | N/A | 1,265,540 | 1,265,540 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 1,209,107 | N/A | 1,209,107 | 1,209,107 |
| S - SPECIAL INVENTORY | 7,696,476 | N/A | 7,696,476 | 7,696,476 |
| Subtotal | 4,981,579,303 | 5,127,386,721 | 4,981,579,303 | |
| Less Total Deductions | 662,830,182 | 663,648,185 | 662,830,182 | |
| Total Taxable Value | 4,318,749,121 | 4,463,738,536 | 4,318,749,121 |
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 | 4,508,992,233 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 4,318,749,121 | 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 | 4,460,408,974 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 4,270,165,862 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 4,585,312,233 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 4,636,192,233 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 4,334,795,791 | 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 | 4,555,172,533 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 4,364,929,421 | 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 | 4,506,589,274 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 4,316,346,162 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 4,631,492,533 | T13 plus the loss to the chapter 313 agreement |
| T16 | 4,682,372,533 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 4,380,976,091 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 190,243,112 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 48,583,259 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 76,320,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 50,880,000 | Loss to Second Previous Homestead Increase |