taxes Property Tax Assistance

2023 ISD Summary Worksheet

153-Lynn/Lynn County

153-907/Wilson ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 21,136,621 1.0132 20,861,252 21,136,621
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 235,230 N/A 235,230 235,230
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,880,692 0.7603 22,203,884 16,880,692
D2 - FARM & RANCH IMP 3,109,070 N/A 3,109,070 3,109,070
E - NON-AG LAND AND IMPROVEMENTS 20,511,721 0.9630 21,299,814 20,511,721
F1 - COMMERCIAL REAL 5,964,690 1.0099 5,906,218 5,964,690
F2 - INDUSTRIAL REAL 90,283,740 N/A 90,283,740 90,283,740
G - ALL MINERALS 3,784,910 1.0265 3,687,199 3,784,910
J - ALL UTILITIES 18,008,650 0.9787 18,400,582 18,008,650
L1 - COMMERCIAL PERSONAL 335,430 N/A 335,430 335,430
L2 - INDUSTRIAL PERSONAL 1,713,110 N/A 1,713,110 1,713,110
M1 - MOBILE HOMES 2,241,140 N/A 2,241,140 2,241,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 96,756 N/A 96,756 96,756
Subtotal 184,301,760 0 190,373,425 184,301,760
Less Total Deductions 97,210,283 0 96,987,721 97,210,283
Total Taxable Value 87,091,477 0 93,385,704 87,091,477

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 93,388,577 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,091,477 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 93,388,577 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,091,477 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,448,577 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 98,488,577 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 89,005,627 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 163,961,097 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 157,663,997 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 163,961,097 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 157,663,997 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 167,021,097 T13 plus the loss to the chapter 313 agreement
T16 169,061,097 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 159,578,147 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,297,100 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 3,060,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,040,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

153-907-02/Wilson ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 21,136,621 1.0132 20,861,252 21,136,621
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 235,230 N/A 235,230 235,230
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,880,692 0.7603 22,203,884 16,880,692
D2 - FARM & RANCH IMP 3,109,070 N/A 3,109,070 3,109,070
E - NON-AG LAND AND IMPROVEMENTS 20,511,721 0.9630 21,299,814 20,511,721
F1 - COMMERCIAL REAL 5,964,690 1.0099 5,906,218 5,964,690
F2 - INDUSTRIAL REAL 90,283,740 N/A 90,283,740 90,283,740
G - ALL MINERALS 3,784,910 1.0265 3,687,199 3,784,910
J - ALL UTILITIES 18,008,650 0.9787 18,400,582 18,008,650
L1 - COMMERCIAL PERSONAL 335,430 N/A 335,430 335,430
L2 - INDUSTRIAL PERSONAL 1,713,110 N/A 1,713,110 1,713,110
M1 - MOBILE HOMES 2,241,140 N/A 2,241,140 2,241,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 96,756 N/A 96,756 96,756
Subtotal 184,301,760 190,373,425 184,301,760
Less Total Deductions 97,210,283 96,987,721 97,210,283
Total Taxable Value 87,091,477 93,385,704 87,091,477

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 93,388,577 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,091,477 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 93,388,577 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,091,477 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,448,577 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 98,488,577 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 89,005,627 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 163,961,097 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 157,663,997 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 163,961,097 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 157,663,997 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 167,021,097 T13 plus the loss to the chapter 313 agreement
T16 169,061,097 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 159,578,147 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,297,100 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 3,060,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,040,000 Loss to Second Previous Homestead Increase