taxes Property Tax Assistance

2023 ISD Summary Worksheet

133-Kerr/Kerr County

133-901/Center Point ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 179,510,982 0.9561 187,753,354 179,510,982
B - MULTIFAMILY 1,923,855 N/A 1,923,855 1,923,855
C1 - VACANT LOTS 5,814,907 N/A 5,814,907 5,814,907
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,552,711 0.8623 5,279,638 4,552,711
D2 - FARM & RANCH IMP 2,352,543 N/A 2,352,543 2,352,543
E - NON-AG LAND AND IMPROVEMENTS 320,938,135 0.9214 348,315,753 320,938,135
F1 - COMMERCIAL REAL 42,415,150 1.0074 42,103,583 42,415,150
F2 - INDUSTRIAL REAL 2,787,196 N/A 2,787,196 2,787,196
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 13,096,224 N/A 13,096,224 13,096,224
L1 - COMMERCIAL PERSONAL 28,985,555 N/A 28,985,555 28,985,555
L2 - INDUSTRIAL PERSONAL 23,040,531 N/A 23,040,531 23,040,531
M1 - MOBILE HOMES 12,386,812 N/A 12,386,812 12,386,812
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 637,804,601 0 673,839,951 637,804,601
Less Total Deductions 176,933,317 0 185,380,637 176,933,317
Total Taxable Value 460,871,284 0 488,459,314 460,871,284

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 505,781,074 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 460,871,284 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 505,781,074 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 460,871,284 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 520,751,074 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 530,731,074 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 498,667,010 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 505,781,074 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 460,871,284 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 505,781,074 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 460,871,284 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 520,751,074 T13 plus the loss to the chapter 313 agreement
T16 530,731,074 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 498,667,010 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,909,790 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 14,970,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,980,000 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

133-901-02/Center Point ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 179,510,982 0.9561 187,753,354 179,510,982
B - MULTIFAMILY 1,923,855 N/A 1,923,855 1,923,855
C1 - VACANT LOTS 5,814,907 N/A 5,814,907 5,814,907
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,552,711 0.8623 5,279,638 4,552,711
D2 - FARM & RANCH IMP 2,352,543 N/A 2,352,543 2,352,543
E - NON-AG LAND AND IMPROVEMENTS 320,938,135 0.9214 348,315,753 320,938,135
F1 - COMMERCIAL REAL 42,415,150 1.0074 42,103,583 42,415,150
F2 - INDUSTRIAL REAL 2,787,196 N/A 2,787,196 2,787,196
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 13,096,224 N/A 13,096,224 13,096,224
L1 - COMMERCIAL PERSONAL 28,985,555 N/A 28,985,555 28,985,555
L2 - INDUSTRIAL PERSONAL 23,040,531 N/A 23,040,531 23,040,531
M1 - MOBILE HOMES 12,386,812 N/A 12,386,812 12,386,812
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 637,804,601 673,839,951 637,804,601
Less Total Deductions 176,933,317 185,380,637 176,933,317
Total Taxable Value 460,871,284 488,459,314 460,871,284

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 505,781,074 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 460,871,284 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 505,781,074 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 460,871,284 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 520,751,074 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 530,731,074 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 498,667,010 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 505,781,074 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 460,871,284 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 505,781,074 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 460,871,284 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 520,751,074 T13 plus the loss to the chapter 313 agreement
T16 530,731,074 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 498,667,010 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,909,790 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 14,970,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,980,000 Loss to Second Previous Homestead Increase