taxes Property Tax Assistance

2023 ISD Summary Worksheet

089-Gonzales/Gonzales County

143-903/Shiner ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,033,940 N/A 3,033,940 3,033,940
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 1,864,558 N/A 1,864,558 1,864,558
D2 - FARM & RANCH IMP 6,418,070 N/A 6,418,070 6,418,070
E - NON-AG LAND AND IMPROVEMENTS 32,005,600 N/A 32,005,600 32,005,600
F1 - COMMERCIAL REAL 362,020 N/A 362,020 362,020
F2 - INDUSTRIAL REAL 2,472,820 N/A 2,472,820 2,472,820
G - ALL MINERALS 430,825,730 N/A 430,825,730 430,825,730
J - ALL UTILITIES 10,134,480 N/A 10,134,480 10,134,480
L1 - COMMERCIAL PERSONAL 50,790 N/A 50,790 50,790
L2 - INDUSTRIAL PERSONAL 5,378,070 N/A 5,378,070 5,378,070
M1 - MOBILE HOMES 770,520 N/A 770,520 770,520
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 493,316,598 0 493,316,598 493,316,598
Less Total Deductions 13,174,142 0 13,174,142 13,174,142
Total Taxable Value 480,142,456 0 480,142,456 480,142,456

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 484,279,496 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 480,142,456 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 484,279,496 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 480,142,456 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 485,599,496 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 486,479,496 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 483,134,922 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 484,279,496 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 480,142,456 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 484,279,496 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 480,142,456 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 485,599,496 T13 plus the loss to the chapter 313 agreement
T16 486,479,496 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 483,134,922 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,137,040 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 1,320,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 880,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

143-Lavaca/Lavaca County

143-903/Shiner ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 228,580,914 N/A 228,580,914 228,580,914
B - MULTIFAMILY 2,153,607 N/A 2,153,607 2,153,607
C1 - VACANT LOTS 4,521,112 N/A 4,521,112 4,521,112
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,688,066 N/A 4,688,066 4,688,066
D2 - FARM & RANCH IMP 8,441,304 N/A 8,441,304 8,441,304
E - NON-AG LAND AND IMPROVEMENTS 154,383,890 N/A 154,383,890 154,383,890
F1 - COMMERCIAL REAL 30,903,709 N/A 30,903,709 30,903,709
F2 - INDUSTRIAL REAL 108,432,341 N/A 108,432,341 108,432,341
G - ALL MINERALS 256,464,860 N/A 256,464,860 256,464,860
J - ALL UTILITIES 45,730,240 N/A 45,730,240 45,730,240
L1 - COMMERCIAL PERSONAL 15,200,221 N/A 15,200,221 15,200,221
L2 - INDUSTRIAL PERSONAL 69,178,635 N/A 69,178,635 69,178,635
M1 - MOBILE HOMES 3,059,682 N/A 3,059,682 3,059,682
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,188,410 N/A 1,188,410 1,188,410
Subtotal 932,926,991 0 932,926,991 932,926,991
Less Total Deductions 168,229,107 0 168,229,107 168,229,107
Total Taxable Value 764,697,884 0 764,697,884 764,697,884

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 824,290,802 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 764,697,884 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 824,290,802 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 764,697,884 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 842,155,802 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 854,065,802 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 784,996,982 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 824,290,802 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 764,697,884 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 824,290,802 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 764,697,884 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 842,155,802 T13 plus the loss to the chapter 313 agreement
T16 854,065,802 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 784,996,982 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,592,918 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 17,865,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,910,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

143-903-02/Shiner ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 231,614,854 N/A 231,614,854 231,614,854
B - MULTIFAMILY 2,153,607 N/A 2,153,607 2,153,607
C1 - VACANT LOTS 4,521,112 N/A 4,521,112 4,521,112
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,552,624 N/A 6,552,624 6,552,624
D2 - FARM & RANCH IMP 14,859,374 N/A 14,859,374 14,859,374
E - NON-AG LAND AND IMPROVEMENTS 186,389,490 N/A 186,389,490 186,389,490
F1 - COMMERCIAL REAL 31,265,729 N/A 31,265,729 31,265,729
F2 - INDUSTRIAL REAL 110,905,161 N/A 110,905,161 110,905,161
G - ALL MINERALS 687,290,590 N/A 687,290,590 687,290,590
J - ALL UTILITIES 55,864,720 N/A 55,864,720 55,864,720
L1 - COMMERCIAL PERSONAL 15,251,011 N/A 15,251,011 15,251,011
L2 - INDUSTRIAL PERSONAL 74,556,705 N/A 74,556,705 74,556,705
M1 - MOBILE HOMES 3,830,202 N/A 3,830,202 3,830,202
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,188,410 N/A 1,188,410 1,188,410
Subtotal 1,426,243,589 1,426,243,589 1,426,243,589
Less Total Deductions 181,403,249 181,403,249 181,403,249
Total Taxable Value 1,244,840,340 1,244,840,340 1,244,840,340

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 1,308,570,298 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,244,840,340 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 1,308,570,298 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,244,840,340 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,327,755,298 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,340,545,298 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,268,131,904 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 1,308,570,298 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,244,840,340 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 1,308,570,298 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,244,840,340 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,327,755,298 T13 plus the loss to the chapter 313 agreement
T16 1,340,545,298 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,268,131,904 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 63,729,958 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 19,185,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,790,000 Loss to Second Previous Homestead Increase