taxes Property Tax Assistance

2023 ISD Summary Worksheet

183-Panola/Panola County

201-910/Tatum ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,924,000 0.7842 10,104,565 7,924,000
B - MULTIFAMILY 386,650 N/A 386,650 386,650
C1 - VACANT LOTS 1,674,190 N/A 1,674,190 1,674,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,222,210 1.0483 1,165,854 1,222,210
D2 - FARM & RANCH IMP 220,830 N/A 220,830 220,830
E - NON-AG LAND AND IMPROVEMENTS 2,576,990 N/A 2,576,990 2,576,990
F1 - COMMERCIAL REAL 198,000 N/A 198,000 198,000
F2 - INDUSTRIAL REAL 6,391,030 N/A 6,391,030 6,391,030
G - ALL MINERALS 91,775,800 0.9923 92,487,957 91,775,800
J - ALL UTILITIES 10,406,870 0.9698 10,730,945 10,406,870
L1 - COMMERCIAL PERSONAL 433,500 N/A 433,500 433,500
L2 - INDUSTRIAL PERSONAL 14,918,150 N/A 14,918,150 14,918,150
M1 - MOBILE HOMES 443,660 N/A 443,660 443,660
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 138,571,880 0 141,732,321 138,571,880
Less Total Deductions 6,278,285 0 6,818,863 6,278,285
Total Taxable Value 132,293,595 0 134,913,458 132,293,595

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 134,352,565 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 132,293,595 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 133,783,235 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 131,724,265 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 135,177,565 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 135,727,565 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 132,851,915 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 134,352,565 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 132,293,595 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 133,783,235 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 131,724,265 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 135,177,565 T13 plus the loss to the chapter 313 agreement
T16 135,727,565 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 132,851,915 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,058,970 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 569,330 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 825,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 550,000 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

201-Rusk/Rusk County

201-910/Tatum ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 330,638,810 0.9309 355,181,878 330,638,810
B - MULTIFAMILY 2,742,059 N/A 2,742,059 2,742,059
C1 - VACANT LOTS 29,835,490 N/A 29,835,490 29,835,490
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,317,147 1.1473 3,762,960 4,317,147
D2 - FARM & RANCH IMP 2,677,610 N/A 2,677,610 2,677,610
E - NON-AG LAND AND IMPROVEMENTS 60,834,690 1.0499 57,943,318 60,834,690
F1 - COMMERCIAL REAL 18,362,189 N/A 18,362,189 18,362,189
F2 - INDUSTRIAL REAL 376,136,120 N/A 376,136,120 376,136,120
G - ALL MINERALS 99,880,130 1.0090 98,989,227 99,880,130
J - ALL UTILITIES 105,779,110 0.9298 113,765,444 105,779,110
L1 - COMMERCIAL PERSONAL 7,532,500 N/A 7,532,500 7,532,500
L2 - INDUSTRIAL PERSONAL 74,522,540 N/A 74,522,540 74,522,540
M1 - MOBILE HOMES 17,184,570 N/A 17,184,570 17,184,570
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 19,970 N/A 19,970 19,970
Subtotal 1,130,462,935 0 1,158,655,875 1,130,462,935
Less Total Deductions 284,413,310 0 293,889,715 284,413,310
Total Taxable Value 846,049,625 0 864,766,160 846,049,625

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 905,944,575 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 846,049,625 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 885,222,485 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 825,327,535 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 929,449,575 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 945,119,575 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 875,514,591 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 905,944,575 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 846,049,625 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 885,222,485 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 825,327,535 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 929,449,575 T13 plus the loss to the chapter 313 agreement
T16 945,119,575 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 875,514,591 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,894,950 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 20,722,090 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 23,505,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,670,000 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

201-910-02/Tatum ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 338,562,810 0.9268 365,286,443 338,562,810
B - MULTIFAMILY 3,128,709 N/A 3,128,709 3,128,709
C1 - VACANT LOTS 31,509,680 N/A 31,509,680 31,509,680
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,539,357 1.1239 4,928,814 5,539,357
D2 - FARM & RANCH IMP 2,898,440 N/A 2,898,440 2,898,440
E - NON-AG LAND AND IMPROVEMENTS 63,411,680 1.0478 60,520,308 63,411,680
F1 - COMMERCIAL REAL 18,560,189 N/A 18,560,189 18,560,189
F2 - INDUSTRIAL REAL 382,527,150 N/A 382,527,150 382,527,150
G - ALL MINERALS 191,655,930 1.0009 191,477,184 191,655,930
J - ALL UTILITIES 116,185,980 0.9332 124,496,389 116,185,980
L1 - COMMERCIAL PERSONAL 7,966,000 N/A 7,966,000 7,966,000
L2 - INDUSTRIAL PERSONAL 89,440,690 N/A 89,440,690 89,440,690
M1 - MOBILE HOMES 17,628,230 N/A 17,628,230 17,628,230
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 19,970 N/A 19,970 19,970
Subtotal 1,269,034,815 1,300,388,196 1,269,034,815
Less Total Deductions 290,691,595 300,708,578 290,691,595
Total Taxable Value 978,343,220 999,679,618 978,343,220

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 1,040,297,140 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 978,343,220 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 1,019,005,720 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 957,051,800 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,064,627,140 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,080,847,140 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,008,366,506 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 1,040,297,140 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 978,343,220 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 1,019,005,720 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 957,051,800 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,064,627,140 T13 plus the loss to the chapter 313 agreement
T16 1,080,847,140 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,008,366,506 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 61,953,920 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 21,291,420 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 24,330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 16,220,000 Loss to Second Previous Homestead Increase