210-Shelby/Shelby County
210-901/Center ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
239,773,832 |
0.9204 |
260,510,465 |
260,510,465 |
| B - MULTIFAMILY |
3,888,480 |
N/A |
3,888,480 |
3,888,480 |
| C1 - VACANT LOTS |
5,937,070 |
N/A |
5,937,070 |
5,937,070 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
19,968,016 |
1.3335 |
14,974,033 |
14,974,033 |
| D2 - FARM & RANCH IMP |
17,379,530 |
N/A |
17,379,530 |
17,379,530 |
| E - NON-AG LAND AND IMPROVEMENTS |
141,263,441 |
0.8713 |
162,129,509 |
162,129,509 |
| F1 - COMMERCIAL REAL |
133,779,711 |
0.9495 |
140,894,904 |
140,894,904 |
| F2 - INDUSTRIAL REAL |
75,725,310 |
N/A |
75,725,310 |
75,725,310 |
| G - ALL MINERALS |
55,975,130 |
1.0049 |
55,702,189 |
55,702,189 |
| J - ALL UTILITIES |
97,646,620 |
0.9734 |
100,314,999 |
100,314,999 |
| L1 - COMMERCIAL PERSONAL |
44,838,043 |
0.9710 |
46,177,181 |
46,177,181 |
| L2 - INDUSTRIAL PERSONAL |
81,183,660 |
N/A |
81,183,660 |
81,183,660 |
| M1 - MOBILE HOMES |
19,273,870 |
N/A |
19,273,870 |
19,273,870 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
23,740 |
N/A |
23,740 |
23,740 |
| S - SPECIAL INVENTORY |
5,006,680 |
N/A |
5,006,680 |
5,006,680 |
| Subtotal |
941,663,133 |
0 |
989,121,620 |
989,121,620 |
| Less Total Deductions |
217,068,406 |
0 |
227,137,368 |
227,137,368 |
| Total Taxable Value |
724,594,727 |
0 |
761,984,252 |
761,984,252 |
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 |
824,437,612 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
761,984,252 |
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 |
808,077,295 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
745,623,935 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
864,412,612 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
891,062,612 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
766,444,252 |
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 |
824,437,612 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
761,984,252 |
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 |
808,077,295 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
745,623,935 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
864,412,612 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
891,062,612 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
766,444,252 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
62,453,360 |
Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD |
16,360,317 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
39,975,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
26,650,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT
210-901-02/Center ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
239,773,832 |
0.9204 |
260,510,465 |
260,510,465 |
| B - MULTIFAMILY |
3,888,480 |
N/A |
3,888,480 |
3,888,480 |
| C1 - VACANT LOTS |
5,937,070 |
N/A |
5,937,070 |
5,937,070 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
19,968,016 |
1.3335 |
14,974,033 |
14,974,033 |
| D2 - FARM & RANCH IMP |
17,379,530 |
N/A |
17,379,530 |
17,379,530 |
| E - NON-AG LAND AND IMPROVEMENTS |
141,263,441 |
0.8713 |
162,129,509 |
162,129,509 |
| F1 - COMMERCIAL REAL |
133,779,711 |
0.9495 |
140,894,904 |
140,894,904 |
| F2 - INDUSTRIAL REAL |
75,725,310 |
N/A |
75,725,310 |
75,725,310 |
| G - ALL MINERALS |
55,975,130 |
1.0049 |
55,702,189 |
55,702,189 |
| J - ALL UTILITIES |
97,646,620 |
0.9734 |
100,314,999 |
100,314,999 |
| L1 - COMMERCIAL PERSONAL |
44,838,043 |
0.9710 |
46,177,181 |
46,177,181 |
| L2 - INDUSTRIAL PERSONAL |
81,183,660 |
N/A |
81,183,660 |
81,183,660 |
| M1 - MOBILE HOMES |
19,273,870 |
N/A |
19,273,870 |
19,273,870 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
23,740 |
N/A |
23,740 |
23,740 |
| S - SPECIAL INVENTORY |
5,006,680 |
N/A |
5,006,680 |
5,006,680 |
| Subtotal |
941,663,133 |
|
989,121,620 |
989,121,620 |
| Less Total Deductions |
217,068,406 |
|
227,137,368 |
227,137,368 |
| Total Taxable Value |
724,594,727 |
|
761,984,252 |
761,984,252 |
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 |
824,437,612 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
761,984,252 |
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 |
808,077,295 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
745,623,935 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
864,412,612 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
891,062,612 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
766,444,252 |
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 |
824,437,612 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
761,984,252 |
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 |
808,077,295 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
745,623,935 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
864,412,612 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
891,062,612 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
766,444,252 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
62,453,360 |
Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD |
16,360,317 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
39,975,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
26,650,000 |
Loss to Second Previous Homestead Increase |
