taxes Property Tax Assistance

2023 ISD Summary Worksheet

013-Bee/Bee County

205-904/Mathis ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,916,460 N/A 1,916,460 1,916,460
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 11,730 N/A 11,730 11,730
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,606,830 N/A 1,606,830 1,606,830
D2 - FARM & RANCH IMP 159,290 N/A 159,290 159,290
E - NON-AG LAND AND IMPROVEMENTS 2,849,200 N/A 2,849,200 2,849,200
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 7,498,000 N/A 7,498,000 7,498,000
G - ALL MINERALS 831,140 N/A 831,140 831,140
J - ALL UTILITIES 1,500,320 N/A 1,500,320 1,500,320
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 126,400 N/A 126,400 126,400
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 16,499,370 0 16,499,370 16,499,370
Less Total Deductions 8,211,039 0 8,211,039 8,211,039
Total Taxable Value 8,288,331 0 8,288,331 8,288,331

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 8,954,781 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,288,331 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 8,954,781 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,288,331 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,164,781 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 9,304,781 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,415,897 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 15,452,781 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,786,331 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 15,452,781 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,786,331 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,662,781 T13 plus the loss to the chapter 313 agreement
T16 15,802,781 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 14,913,897 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 666,450 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 210,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 140,000 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

149-Live Oak/Live Oak County

205-904/Mathis ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 29,365,311 0.6777 43,330,841 43,330,841
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,846,238 0.5794 6,638,312 6,638,312
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,187,686 1.0627 2,058,611 2,058,611
D2 - FARM & RANCH IMP 606,243 N/A 606,243 606,243
E - NON-AG LAND AND IMPROVEMENTS 9,511,249 0.7958 11,951,808 11,951,808
F1 - COMMERCIAL REAL 2,582,446 N/A 2,582,446 2,582,446
F2 - INDUSTRIAL REAL 1,869 N/A 1,869 1,869
G - ALL MINERALS 205,839 N/A 205,839 205,839
J - ALL UTILITIES 31,519,334 0.9622 32,757,570 32,757,570
L1 - COMMERCIAL PERSONAL 1,387,622 N/A 1,387,622 1,387,622
L2 - INDUSTRIAL PERSONAL 1,834,019 N/A 1,834,019 1,834,019
M1 - MOBILE HOMES 4,638,111 N/A 4,638,111 4,638,111
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 42,225 N/A 42,225 42,225
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 87,728,192 0 108,035,516 108,035,516
Less Total Deductions 20,925,433 0 27,828,013 27,828,013
Total Taxable Value 66,802,759 0 80,207,503 80,207,503

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 85,780,283 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 80,207,503 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 85,780,283 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 80,207,503 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 89,785,283 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 92,455,283 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 81,021,275 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 85,780,283 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 80,207,503 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 85,780,283 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 80,207,503 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 89,785,283 T13 plus the loss to the chapter 313 agreement
T16 92,455,283 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 81,021,275 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,572,780 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 4,005,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,670,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF

205-San Patricio/San Patricio County

205-904/Mathis ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 181,471,957 1.0127 179,196,166 181,471,957
B - MULTIFAMILY 5,904,296 N/A 5,904,296 5,904,296
C1 - VACANT LOTS 11,145,176 N/A 11,145,176 11,145,176
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,498,314 0.6600 29,540,838 19,498,314
D2 - FARM & RANCH IMP 3,585,082 N/A 3,585,082 3,585,082
E - NON-AG LAND AND IMPROVEMENTS 307,703,429 1.1449 268,760,092 307,703,429
F1 - COMMERCIAL REAL 64,374,417 0.8595 74,897,518 64,374,417
F2 - INDUSTRIAL REAL 237,918,728 N/A 237,918,728 237,918,728
G - ALL MINERALS 2,643,620 N/A 2,643,620 2,643,620
J - ALL UTILITIES 116,354,254 0.9807 118,644,085 116,354,254
L1 - COMMERCIAL PERSONAL 15,708,803 N/A 15,708,803 15,708,803
L2 - INDUSTRIAL PERSONAL 3,916,100 N/A 3,916,100 3,916,100
M1 - MOBILE HOMES 5,469,911 N/A 5,469,911 5,469,911
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,515,499 N/A 2,515,499 2,515,499
Subtotal 978,209,586 0 959,845,914 978,209,586
Less Total Deductions 408,661,075 0 406,535,496 408,661,075
Total Taxable Value 569,548,511 0 553,310,418 569,548,511

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 626,522,828 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 569,548,511 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 626,522,828 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 569,548,511 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 651,827,828 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 668,697,828 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 574,335,686 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 814,237,718 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 757,263,401 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 814,237,718 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 757,263,401 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 839,542,718 T13 plus the loss to the chapter 313 agreement
T16 856,412,718 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 762,050,576 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 56,974,317 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 25,305,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 16,870,000 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

205-904-02/Mathis ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 212,753,728 0.9479 224,443,467 226,719,258
B - MULTIFAMILY 5,904,296 N/A 5,904,296 5,904,296
C1 - VACANT LOTS 15,003,144 0.8431 17,795,218 17,795,218
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,292,830 0.7015 33,206,279 23,163,755
D2 - FARM & RANCH IMP 4,350,615 N/A 4,350,615 4,350,615
E - NON-AG LAND AND IMPROVEMENTS 320,063,878 1.1287 283,561,100 322,504,437
F1 - COMMERCIAL REAL 66,956,863 0.8642 77,479,964 66,956,863
F2 - INDUSTRIAL REAL 245,418,597 N/A 245,418,597 245,418,597
G - ALL MINERALS 3,680,599 N/A 3,680,599 3,680,599
J - ALL UTILITIES 149,373,908 0.9769 152,901,975 150,612,144
L1 - COMMERCIAL PERSONAL 17,096,425 N/A 17,096,425 17,096,425
L2 - INDUSTRIAL PERSONAL 5,750,119 N/A 5,750,119 5,750,119
M1 - MOBILE HOMES 10,234,422 N/A 10,234,422 10,234,422
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 42,225 N/A 42,225 42,225
S - SPECIAL INVENTORY 2,515,499 N/A 2,515,499 2,515,499
Subtotal 1,082,437,148 1,084,380,800 1,102,744,472
Less Total Deductions 437,797,547 442,574,548 444,700,127
Total Taxable Value 644,639,601 641,806,252 658,044,345

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 721,257,892 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 658,044,345 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 721,257,892 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 658,044,345 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 750,777,892 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 770,457,892 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 663,772,858 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 915,470,782 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 852,257,235 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 915,470,782 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 852,257,235 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 944,990,782 T13 plus the loss to the chapter 313 agreement
T16 964,670,782 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 857,985,748 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 63,213,547 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 29,520,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,680,000 Loss to Second Previous Homestead Increase