taxes Property Tax Assistance

2023 ISD Summary Worksheet

131-Kenedy/Kenedy County

137-903/Riviera ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 63,210 N/A 63,210 63,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 198,120 N/A 198,120 198,120
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 144,840 N/A 144,840 144,840
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,517 N/A 22,517 22,517
J - ALL UTILITIES 5,692,440 N/A 5,692,440 5,692,440
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 94,890 N/A 94,890 94,890
M1 - MOBILE HOMES 0 N/A 0 0
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 6,216,017 0 6,216,017 6,216,017
Less Total Deductions 30,390 0 30,390 30,390
Total Taxable Value 6,185,627 0 6,185,627 6,185,627

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 6,185,627 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,185,627 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 6,185,627 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,185,627 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,190,558 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 6,200,558 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,185,627 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 6,185,627 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,185,627 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 6,185,627 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,185,627 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,190,558 T13 plus the loss to the chapter 313 agreement
T16 6,200,558 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,185,627 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 4,931 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 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

137-Kleberg/Kleberg County

137-903/Riviera ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,594,250 0.7841 83,655,465 83,655,465
B - MULTIFAMILY 38,100 N/A 38,100 38,100
C1 - VACANT LOTS 12,055,650 N/A 12,055,650 12,055,650
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 40,562,912 0.9786 41,448,239 41,448,239
D2 - FARM & RANCH IMP 2,077,020 N/A 2,077,020 2,077,020
E - NON-AG LAND AND IMPROVEMENTS 90,958,452 0.7385 123,166,489 123,166,489
F1 - COMMERCIAL REAL 25,719,410 0.8841 29,091,064 29,091,064
F2 - INDUSTRIAL REAL 390,410 N/A 390,410 390,410
G - ALL MINERALS 2,035,290 N/A 2,035,290 2,035,290
J - ALL UTILITIES 102,039,626 0.9627 105,993,171 105,993,171
L1 - COMMERCIAL PERSONAL 13,114,700 1.0032 13,072,867 13,072,867
L2 - INDUSTRIAL PERSONAL 5,326,486 N/A 5,326,486 5,326,486
M1 - MOBILE HOMES 1,043,610 N/A 1,043,610 1,043,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 967,180 N/A 967,180 967,180
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 361,923,096 0 420,361,041 420,361,041
Less Total Deductions 45,451,068 0 56,984,275 56,984,275
Total Taxable Value 316,472,028 0 363,376,766 363,376,766

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 378,177,472 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 363,376,766 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 378,177,472 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 363,376,766 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 384,897,472 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 389,377,472 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 347,823,093 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 378,177,472 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 363,376,766 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 378,177,472 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 363,376,766 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 384,897,472 T13 plus the loss to the chapter 313 agreement
T16 389,377,472 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 347,823,093 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,800,706 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 6,720,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,480,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

137-903-02/Riviera ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,594,250 0.7841 83,655,465 83,655,465
B - MULTIFAMILY 38,100 N/A 38,100 38,100
C1 - VACANT LOTS 12,118,860 N/A 12,118,860 12,118,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 40,761,032 0.9787 41,646,359 41,646,359
D2 - FARM & RANCH IMP 2,077,020 N/A 2,077,020 2,077,020
E - NON-AG LAND AND IMPROVEMENTS 91,103,292 0.7388 123,311,329 123,311,329
F1 - COMMERCIAL REAL 25,719,410 0.8841 29,091,064 29,091,064
F2 - INDUSTRIAL REAL 390,410 N/A 390,410 390,410
G - ALL MINERALS 2,057,807 N/A 2,057,807 2,057,807
J - ALL UTILITIES 107,732,066 0.9646 111,685,611 111,685,611
L1 - COMMERCIAL PERSONAL 13,114,700 1.0032 13,072,867 13,072,867
L2 - INDUSTRIAL PERSONAL 5,421,376 N/A 5,421,376 5,421,376
M1 - MOBILE HOMES 1,043,610 N/A 1,043,610 1,043,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 967,180 N/A 967,180 967,180
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 368,139,113 426,577,058 426,577,058
Less Total Deductions 45,481,458 57,014,665 57,014,665
Total Taxable Value 322,657,655 369,562,393 369,562,393

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 384,363,099 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 369,562,393 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 384,363,099 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 369,562,393 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 391,088,030 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 395,578,030 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 354,008,720 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 384,363,099 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 369,562,393 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 384,363,099 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 369,562,393 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 391,088,030 T13 plus the loss to the chapter 313 agreement
T16 395,578,030 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 354,008,720 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,800,706 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 6,724,931 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,490,000 Loss to Second Previous Homestead Increase