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2023 ISD Summary Worksheet
139-Lamar/Lamar County
139-909/Paris ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 925,358,802 | 0.9983 | 926,934,591 | 925,358,802 |
| B - MULTIFAMILY | 115,051,460 | 0.9232 | 124,622,465 | 115,051,460 |
| C1 - VACANT LOTS | 20,283,501 | N/A | 20,283,501 | 20,283,501 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 348,500 | 0.8248 | 422,550 | 348,500 |
| D2 - FARM & RANCH IMP | 463,960 | N/A | 463,960 | 463,960 |
| E - NON-AG LAND AND IMPROVEMENTS | 27,088,260 | N/A | 27,088,260 | 27,088,260 |
| F1 - COMMERCIAL REAL | 324,647,593 | 0.9624 | 337,331,248 | 324,647,593 |
| F2 - INDUSTRIAL REAL | 108,805,120 | N/A | 108,805,120 | 108,805,120 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 48,255,390 | N/A | 48,255,390 | 48,255,390 |
| L1 - COMMERCIAL PERSONAL | 126,454,830 | 0.9476 | 133,447,478 | 126,454,830 |
| L2 - INDUSTRIAL PERSONAL | 143,843,020 | N/A | 143,843,020 | 143,843,020 |
| M1 - MOBILE HOMES | 677,980 | N/A | 677,980 | 677,980 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 314,960 | N/A | 314,960 | 314,960 |
| S - SPECIAL INVENTORY | 17,320,190 | N/A | 17,320,190 | 17,320,190 |
| Subtotal | 1,858,913,566 | 0 | 1,889,810,713 | 1,858,913,566 |
| Less Total Deductions | 500,778,977 | 0 | 501,431,709 | 500,778,977 |
| Total Taxable Value | 1,358,134,589 | 0 | 1,388,379,004 | 1,358,134,589 |
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 | 1,502,598,311 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,358,134,589 | 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 | 1,502,598,311 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,358,134,589 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,558,023,311 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,594,973,311 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,361,390,063 | 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 | 1,502,598,311 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,358,134,589 | 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 | 1,502,598,311 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,358,134,589 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,558,023,311 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,594,973,311 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,361,390,063 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 144,463,722 | 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 | 55,425,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 36,950,000 | 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
139-909-02/Paris ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 925,358,802 | 0.9983 | 926,934,591 | 925,358,802 |
| B - MULTIFAMILY | 115,051,460 | 0.9232 | 124,622,465 | 115,051,460 |
| C1 - VACANT LOTS | 20,283,501 | N/A | 20,283,501 | 20,283,501 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 348,500 | 0.8248 | 422,550 | 348,500 |
| D2 - FARM & RANCH IMP | 463,960 | N/A | 463,960 | 463,960 |
| E - NON-AG LAND AND IMPROVEMENTS | 27,088,260 | N/A | 27,088,260 | 27,088,260 |
| F1 - COMMERCIAL REAL | 324,647,593 | 0.9624 | 337,331,248 | 324,647,593 |
| F2 - INDUSTRIAL REAL | 108,805,120 | N/A | 108,805,120 | 108,805,120 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 48,255,390 | N/A | 48,255,390 | 48,255,390 |
| L1 - COMMERCIAL PERSONAL | 126,454,830 | 0.9476 | 133,447,478 | 126,454,830 |
| L2 - INDUSTRIAL PERSONAL | 143,843,020 | N/A | 143,843,020 | 143,843,020 |
| M1 - MOBILE HOMES | 677,980 | N/A | 677,980 | 677,980 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 314,960 | N/A | 314,960 | 314,960 |
| S - SPECIAL INVENTORY | 17,320,190 | N/A | 17,320,190 | 17,320,190 |
| Subtotal | 1,858,913,566 | 1,889,810,713 | 1,858,913,566 | |
| Less Total Deductions | 500,778,977 | 501,431,709 | 500,778,977 | |
| Total Taxable Value | 1,358,134,589 | 1,388,379,004 | 1,358,134,589 |
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 | 1,502,598,311 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,358,134,589 | 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 | 1,502,598,311 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,358,134,589 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,558,023,311 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,594,973,311 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,361,390,063 | 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 | 1,502,598,311 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,358,134,589 | 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 | 1,502,598,311 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,358,134,589 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,558,023,311 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,594,973,311 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,361,390,063 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 144,463,722 | 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 | 55,425,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 36,950,000 | Loss to Second Previous Homestead Increase |