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2023 ISD Summary Worksheet
187-Polk/Polk County
187-907/Livingston ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 1,892,652,788 | 0.9747 | 1,941,779,817 | 1,892,652,788 |
| B - MULTIFAMILY | 20,713,842 | N/A | 20,713,842 | 20,713,842 |
| C1 - VACANT LOTS | 174,192,690 | N/A | 174,192,690 | 174,192,690 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 30,744,675 | 1.1189 | 27,476,969 | 30,744,675 |
| D2 - FARM & RANCH IMP | 5,242,313 | N/A | 5,242,313 | 5,242,313 |
| E - NON-AG LAND AND IMPROVEMENTS | 438,707,345 | 0.9659 | 454,195,408 | 438,707,345 |
| F1 - COMMERCIAL REAL | 344,478,462 | 0.9750 | 353,311,243 | 344,478,462 |
| F2 - INDUSTRIAL REAL | 71,939,917 | N/A | 71,939,917 | 71,939,917 |
| G - ALL MINERALS | 17,606,313 | N/A | 17,606,313 | 17,606,313 |
| J - ALL UTILITIES | 152,460,330 | N/A | 152,460,330 | 152,460,330 |
| L1 - COMMERCIAL PERSONAL | 96,857,398 | N/A | 96,857,398 | 96,857,398 |
| L2 - INDUSTRIAL PERSONAL | 24,097,769 | N/A | 24,097,769 | 24,097,769 |
| M1 - MOBILE HOMES | 118,300,447 | N/A | 118,300,447 | 118,300,447 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 6,286,985 | N/A | 6,286,985 | 6,286,985 |
| S - SPECIAL INVENTORY | 7,434,307 | N/A | 7,434,307 | 7,434,307 |
| Subtotal | 3,401,715,581 | 0 | 3,471,895,748 | 3,401,715,581 |
| Less Total Deductions | 992,694,796 | 0 | 1,014,956,668 | 992,694,796 |
| Total Taxable Value | 2,409,020,785 | 0 | 2,456,939,080 | 2,409,020,785 |
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 | 2,683,093,914 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 2,409,020,785 | 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 | 2,683,093,914 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 2,409,020,785 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 2,782,573,914 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 2,848,893,914 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 2,514,092,848 | 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 | 2,683,093,914 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 2,409,020,785 | 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 | 2,683,093,914 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 2,409,020,785 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 2,782,573,914 | T13 plus the loss to the chapter 313 agreement |
| T16 | 2,848,893,914 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 2,514,092,848 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 274,073,129 | 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 | 99,480,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 66,320,000 | 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
187-907-02/Livingston ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 1,892,652,788 | 0.9747 | 1,941,779,817 | 1,892,652,788 |
| B - MULTIFAMILY | 20,713,842 | N/A | 20,713,842 | 20,713,842 |
| C1 - VACANT LOTS | 174,192,690 | N/A | 174,192,690 | 174,192,690 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 30,744,675 | 1.1189 | 27,476,969 | 30,744,675 |
| D2 - FARM & RANCH IMP | 5,242,313 | N/A | 5,242,313 | 5,242,313 |
| E - NON-AG LAND AND IMPROVEMENTS | 438,707,345 | 0.9659 | 454,195,408 | 438,707,345 |
| F1 - COMMERCIAL REAL | 344,478,462 | 0.9750 | 353,311,243 | 344,478,462 |
| F2 - INDUSTRIAL REAL | 71,939,917 | N/A | 71,939,917 | 71,939,917 |
| G - ALL MINERALS | 17,606,313 | N/A | 17,606,313 | 17,606,313 |
| J - ALL UTILITIES | 152,460,330 | N/A | 152,460,330 | 152,460,330 |
| L1 - COMMERCIAL PERSONAL | 96,857,398 | N/A | 96,857,398 | 96,857,398 |
| L2 - INDUSTRIAL PERSONAL | 24,097,769 | N/A | 24,097,769 | 24,097,769 |
| M1 - MOBILE HOMES | 118,300,447 | N/A | 118,300,447 | 118,300,447 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 6,286,985 | N/A | 6,286,985 | 6,286,985 |
| S - SPECIAL INVENTORY | 7,434,307 | N/A | 7,434,307 | 7,434,307 |
| Subtotal | 3,401,715,581 | 3,471,895,748 | 3,401,715,581 | |
| Less Total Deductions | 992,694,796 | 1,014,956,668 | 992,694,796 | |
| Total Taxable Value | 2,409,020,785 | 2,456,939,080 | 2,409,020,785 |
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 | 2,683,093,914 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 2,409,020,785 | 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 | 2,683,093,914 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 2,409,020,785 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 2,782,573,914 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 2,848,893,914 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 2,514,092,848 | 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 | 2,683,093,914 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 2,409,020,785 | 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 | 2,683,093,914 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 2,409,020,785 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 2,782,573,914 | T13 plus the loss to the chapter 313 agreement |
| T16 | 2,848,893,914 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 2,514,092,848 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 274,073,129 | 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 | 99,480,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 66,320,000 | Loss to Second Previous Homestead Increase |