taxes Property Tax Assistance

2023 ISD Summary Worksheet

178-Nueces/Nueces County

178-915/West Oso ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 278,227,965 N/A 278,227,965 278,227,965
B - MULTIFAMILY 16,757,141 N/A 16,757,141 16,757,141
C1 - VACANT LOTS 24,324,543 N/A 24,324,543 24,324,543
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,761,007 N/A 9,761,007 9,761,007
D2 - FARM & RANCH IMP 1,819,449 N/A 1,819,449 1,819,449
E - NON-AG LAND AND IMPROVEMENTS 19,780,665 N/A 19,780,665 19,780,665
F1 - COMMERCIAL REAL 449,145,253 N/A 449,145,253 449,145,253
F2 - INDUSTRIAL REAL 21,321,729 N/A 21,321,729 21,321,729
G - ALL MINERALS 2,925,030 N/A 2,925,030 2,925,030
J - ALL UTILITIES 36,813,071 N/A 36,813,071 36,813,071
L1 - COMMERCIAL PERSONAL 313,832,197 N/A 313,832,197 313,832,197
L2 - INDUSTRIAL PERSONAL 35,474,152 N/A 35,474,152 35,474,152
M1 - MOBILE HOMES 20,677,949 N/A 20,677,949 20,677,949
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,423,501 N/A 10,423,501 10,423,501
Subtotal 1,241,283,652 0 1,241,283,652 1,241,283,652
Less Total Deductions 188,022,250 0 188,022,250 188,022,250
Total Taxable Value 1,053,261,402 0 1,053,261,402 1,053,261,402

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 1,114,528,270 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,053,261,402 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 1,114,528,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,053,261,402 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,136,083,270 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,150,453,270 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,053,195,306 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 1,114,528,270 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,053,261,402 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 1,114,528,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,053,261,402 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,136,083,270 T13 plus the loss to the chapter 313 agreement
T16 1,150,453,270 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,053,195,306 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 61,266,868 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 21,555,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,370,000 Loss to Second Previous Homestead Increase

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

178-915-02/West Oso ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 278,227,965 N/A 278,227,965 278,227,965
B - MULTIFAMILY 16,757,141 N/A 16,757,141 16,757,141
C1 - VACANT LOTS 24,324,543 N/A 24,324,543 24,324,543
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,761,007 N/A 9,761,007 9,761,007
D2 - FARM & RANCH IMP 1,819,449 N/A 1,819,449 1,819,449
E - NON-AG LAND AND IMPROVEMENTS 19,780,665 N/A 19,780,665 19,780,665
F1 - COMMERCIAL REAL 449,145,253 N/A 449,145,253 449,145,253
F2 - INDUSTRIAL REAL 21,321,729 N/A 21,321,729 21,321,729
G - ALL MINERALS 2,925,030 N/A 2,925,030 2,925,030
J - ALL UTILITIES 36,813,071 N/A 36,813,071 36,813,071
L1 - COMMERCIAL PERSONAL 313,832,197 N/A 313,832,197 313,832,197
L2 - INDUSTRIAL PERSONAL 35,474,152 N/A 35,474,152 35,474,152
M1 - MOBILE HOMES 20,677,949 N/A 20,677,949 20,677,949
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,423,501 N/A 10,423,501 10,423,501
Subtotal 1,241,283,652 1,241,283,652 1,241,283,652
Less Total Deductions 188,022,250 188,022,250 188,022,250
Total Taxable Value 1,053,261,402 1,053,261,402 1,053,261,402

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 1,114,528,270 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,053,261,402 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 1,114,528,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,053,261,402 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,136,083,270 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,150,453,270 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,053,195,306 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 1,114,528,270 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,053,261,402 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 1,114,528,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,053,261,402 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,136,083,270 T13 plus the loss to the chapter 313 agreement
T16 1,150,453,270 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,053,195,306 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 61,266,868 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 21,555,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,370,000 Loss to Second Previous Homestead Increase