taxes Property Tax Assistance

2023 ISD Summary Worksheet

202-Sabine/Sabine County

202-905/West Sabine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 73,030,238 0.9148 79,831,917 73,030,238
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,432,580 N/A 5,432,580 5,432,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,680,320 1.0590 9,140,802 9,680,320
D2 - FARM & RANCH IMP 630,270 N/A 630,270 630,270
E - NON-AG LAND AND IMPROVEMENTS 39,784,370 1.0480 37,962,185 39,784,370
F1 - COMMERCIAL REAL 8,292,370 N/A 8,292,370 8,292,370
F2 - INDUSTRIAL REAL 10,118,330 N/A 10,118,330 10,118,330
G - ALL MINERALS 23,480 N/A 23,480 23,480
J - ALL UTILITIES 50,610,560 1.2890 39,263,429 50,610,560
L1 - COMMERCIAL PERSONAL 3,697,570 N/A 3,697,570 3,697,570
L2 - INDUSTRIAL PERSONAL 108,682,220 N/A 108,682,220 108,682,220
M1 - MOBILE HOMES 7,830,360 N/A 7,830,360 7,830,360
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 317,812,668 0 310,905,513 317,812,668
Less Total Deductions 79,719,818 0 84,480,923 79,719,818
Total Taxable Value 238,092,850 0 226,424,590 238,092,850

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 256,386,960 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 238,092,850 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 253,016,069 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 234,721,959 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 267,636,960 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 275,136,960 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 238,092,850 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 256,386,960 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 238,092,850 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 253,016,069 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 234,721,959 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 267,636,960 T13 plus the loss to the chapter 313 agreement
T16 275,136,960 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 238,092,850 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,294,110 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 3,370,891 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,250,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,500,000 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

202-905-02/West Sabine ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 73,030,238 0.9148 79,831,917 73,030,238
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,432,580 N/A 5,432,580 5,432,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,680,320 1.0590 9,140,802 9,680,320
D2 - FARM & RANCH IMP 630,270 N/A 630,270 630,270
E - NON-AG LAND AND IMPROVEMENTS 39,784,370 1.0480 37,962,185 39,784,370
F1 - COMMERCIAL REAL 8,292,370 N/A 8,292,370 8,292,370
F2 - INDUSTRIAL REAL 10,118,330 N/A 10,118,330 10,118,330
G - ALL MINERALS 23,480 N/A 23,480 23,480
J - ALL UTILITIES 50,610,560 1.2890 39,263,429 50,610,560
L1 - COMMERCIAL PERSONAL 3,697,570 N/A 3,697,570 3,697,570
L2 - INDUSTRIAL PERSONAL 108,682,220 N/A 108,682,220 108,682,220
M1 - MOBILE HOMES 7,830,360 N/A 7,830,360 7,830,360
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 317,812,668 310,905,513 317,812,668
Less Total Deductions 79,719,818 84,480,923 79,719,818
Total Taxable Value 238,092,850 226,424,590 238,092,850

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 256,386,960 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 238,092,850 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 253,016,069 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 234,721,959 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 267,636,960 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 275,136,960 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 238,092,850 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 256,386,960 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 238,092,850 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 253,016,069 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 234,721,959 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 267,636,960 T13 plus the loss to the chapter 313 agreement
T16 275,136,960 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 238,092,850 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,294,110 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 3,370,891 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,250,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,500,000 Loss to Second Previous Homestead Increase