taxes Property Tax Assistance

2023 ISD Summary Worksheet

202-Sabine/Sabine County

210-903/Shelbyville ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 765,680 N/A 765,680 765,680
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 66,960 N/A 66,960 66,960
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,644,730 N/A 1,644,730 1,644,730
D2 - FARM & RANCH IMP 375,750 N/A 375,750 375,750
E - NON-AG LAND AND IMPROVEMENTS 2,641,160 N/A 2,641,160 2,641,160
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 919,540 N/A 919,540 919,540
J - ALL UTILITIES 1,761,080 N/A 1,761,080 1,761,080
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 62,080 N/A 62,080 62,080
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 8,236,980 0 8,236,980 8,236,980
Less Total Deductions 1,705,182 0 1,705,182 1,705,182
Total Taxable Value 6,531,798 0 6,531,798 6,531,798

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 6,901,088 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,531,798 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 6,901,088 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,531,798 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,141,088 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,301,088 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,531,798 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 6,901,088 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,531,798 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 6,901,088 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,531,798 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,141,088 T13 plus the loss to the chapter 313 agreement
T16 7,301,088 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,531,798 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 369,290 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 240,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 160,000 Loss to Second Previous Homestead Increase

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

210-Shelby/Shelby County

210-903/Shelbyville ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 41,791,242 0.8350 50,049,392 41,791,242
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,223,394 N/A 2,223,394 2,223,394
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,966,164 1.3556 12,515,411 16,966,164
D2 - FARM & RANCH IMP 13,936,768 N/A 13,936,768 13,936,768
E - NON-AG LAND AND IMPROVEMENTS 94,703,109 0.9955 95,131,199 94,703,109
F1 - COMMERCIAL REAL 2,834,500 N/A 2,834,500 2,834,500
F2 - INDUSTRIAL REAL 10,720 N/A 10,720 10,720
G - ALL MINERALS 280,563,810 0.9997 280,648,004 280,563,810
J - ALL UTILITIES 46,414,150 0.9748 47,614,023 46,414,150
L1 - COMMERCIAL PERSONAL 3,686,809 N/A 3,686,809 3,686,809
L2 - INDUSTRIAL PERSONAL 4,757,380 N/A 4,757,380 4,757,380
M1 - MOBILE HOMES 11,770,540 N/A 11,770,540 11,770,540
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 519,658,586 0 525,178,140 519,658,586
Less Total Deductions 78,787,658 0 87,764,126 78,787,658
Total Taxable Value 440,870,928 0 437,414,014 440,870,928

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 462,359,552 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 440,870,928 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 462,359,552 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 440,870,928 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 477,749,552 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 488,009,552 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 443,782,562 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 462,359,552 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 440,870,928 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 462,359,552 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 440,870,928 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 477,749,552 T13 plus the loss to the chapter 313 agreement
T16 488,009,552 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 443,782,562 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,488,624 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 15,390,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,260,000 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

210-903-02/Shelbyville ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 42,556,922 0.8375 50,815,072 42,556,922
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,290,354 N/A 2,290,354 2,290,354
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,610,894 1.3143 14,160,141 18,610,894
D2 - FARM & RANCH IMP 14,312,518 N/A 14,312,518 14,312,518
E - NON-AG LAND AND IMPROVEMENTS 97,344,269 0.9956 97,772,359 97,344,269
F1 - COMMERCIAL REAL 2,834,500 N/A 2,834,500 2,834,500
F2 - INDUSTRIAL REAL 10,720 N/A 10,720 10,720
G - ALL MINERALS 281,483,350 0.9997 281,567,544 281,483,350
J - ALL UTILITIES 48,175,230 0.9757 49,375,103 48,175,230
L1 - COMMERCIAL PERSONAL 3,686,809 N/A 3,686,809 3,686,809
L2 - INDUSTRIAL PERSONAL 4,757,380 N/A 4,757,380 4,757,380
M1 - MOBILE HOMES 11,832,620 N/A 11,832,620 11,832,620
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 527,895,566 533,415,120 527,895,566
Less Total Deductions 80,492,840 89,469,308 80,492,840
Total Taxable Value 447,402,726 443,945,812 447,402,726

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 469,260,640 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 447,402,726 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 469,260,640 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 447,402,726 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 484,890,640 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 495,310,640 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 450,314,360 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 469,260,640 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 447,402,726 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 469,260,640 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 447,402,726 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 484,890,640 T13 plus the loss to the chapter 313 agreement
T16 495,310,640 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 450,314,360 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,857,914 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 15,630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,420,000 Loss to Second Previous Homestead Increase