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2023 ISD Summary Worksheet
146-Liberty/Liberty County
146-906/Liberty ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 583,361,613 | N/A | 583,361,613 | 583,361,613 |
| B - MULTIFAMILY | 22,188,769 | N/A | 22,188,769 | 22,188,769 |
| C1 - VACANT LOTS | 55,394,071 | N/A | 55,394,071 | 55,394,071 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 7,834,087 | N/A | 7,834,087 | 7,834,087 |
| D2 - FARM & RANCH IMP | 2,713,468 | N/A | 2,713,468 | 2,713,468 |
| E - NON-AG LAND AND IMPROVEMENTS | 81,503,286 | N/A | 81,503,286 | 81,503,286 |
| F1 - COMMERCIAL REAL | 179,995,149 | N/A | 179,995,149 | 179,995,149 |
| F2 - INDUSTRIAL REAL | 80,496,499 | N/A | 80,496,499 | 80,496,499 |
| G - ALL MINERALS | 10,703,420 | N/A | 10,703,420 | 10,703,420 |
| J - ALL UTILITIES | 159,316,340 | N/A | 159,316,340 | 159,316,340 |
| L1 - COMMERCIAL PERSONAL | 71,530,850 | N/A | 71,530,850 | 71,530,850 |
| L2 - INDUSTRIAL PERSONAL | 146,736,360 | N/A | 146,736,360 | 146,736,360 |
| M1 - MOBILE HOMES | 25,492,980 | N/A | 25,492,980 | 25,492,980 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 5,967,700 | N/A | 5,967,700 | 5,967,700 |
| Subtotal | 1,433,234,592 | 0 | 1,433,234,592 | 1,433,234,592 |
| Less Total Deductions | 319,235,265 | 0 | 319,235,265 | 319,235,265 |
| Total Taxable Value | 1,113,999,327 | 0 | 1,113,999,327 | 1,113,999,327 |
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 | 1,229,038,948 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,113,999,327 | 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 | 1,229,038,948 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,113,999,327 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,265,668,948 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,290,088,948 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,136,125,289 | 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 | 1,229,038,948 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,113,999,327 | 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 | 1,229,038,948 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,113,999,327 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,265,668,948 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,290,088,948 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,136,125,289 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 115,039,621 | 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 | 36,630,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 24,420,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
146-906-02/Liberty ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 583,361,613 | N/A | 583,361,613 | 583,361,613 |
| B - MULTIFAMILY | 22,188,769 | N/A | 22,188,769 | 22,188,769 |
| C1 - VACANT LOTS | 55,394,071 | N/A | 55,394,071 | 55,394,071 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 7,834,087 | N/A | 7,834,087 | 7,834,087 |
| D2 - FARM & RANCH IMP | 2,713,468 | N/A | 2,713,468 | 2,713,468 |
| E - NON-AG LAND AND IMPROVEMENTS | 81,503,286 | N/A | 81,503,286 | 81,503,286 |
| F1 - COMMERCIAL REAL | 179,995,149 | N/A | 179,995,149 | 179,995,149 |
| F2 - INDUSTRIAL REAL | 80,496,499 | N/A | 80,496,499 | 80,496,499 |
| G - ALL MINERALS | 10,703,420 | N/A | 10,703,420 | 10,703,420 |
| J - ALL UTILITIES | 159,316,340 | N/A | 159,316,340 | 159,316,340 |
| L1 - COMMERCIAL PERSONAL | 71,530,850 | N/A | 71,530,850 | 71,530,850 |
| L2 - INDUSTRIAL PERSONAL | 146,736,360 | N/A | 146,736,360 | 146,736,360 |
| M1 - MOBILE HOMES | 25,492,980 | N/A | 25,492,980 | 25,492,980 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 5,967,700 | N/A | 5,967,700 | 5,967,700 |
| Subtotal | 1,433,234,592 | 1,433,234,592 | 1,433,234,592 | |
| Less Total Deductions | 319,235,265 | 319,235,265 | 319,235,265 | |
| Total Taxable Value | 1,113,999,327 | 1,113,999,327 | 1,113,999,327 |
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 | 1,229,038,948 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,113,999,327 | 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 | 1,229,038,948 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,113,999,327 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,265,668,948 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,290,088,948 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,136,125,289 | 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 | 1,229,038,948 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,113,999,327 | 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 | 1,229,038,948 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,113,999,327 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,265,668,948 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,290,088,948 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,136,125,289 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 115,039,621 | 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 | 36,630,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 24,420,000 | Loss to Second Previous Homestead Increase |