taxes Property Tax Assistance

2023 ISD Summary Worksheet

214-Starr/Starr County

214-902/San Isidro ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,790,290 N/A 2,790,290 2,790,290
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 14,610 N/A 14,610 14,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,071,715 0.6374 28,350,629 18,071,715
D2 - FARM & RANCH IMP 823,150 N/A 823,150 823,150
E - NON-AG LAND AND IMPROVEMENTS 44,193,014 0.5661 78,065,738 44,193,014
F1 - COMMERCIAL REAL 2,789,380 N/A 2,789,380 2,789,380
F2 - INDUSTRIAL REAL 5,208,010 N/A 5,208,010 5,208,010
G - ALL MINERALS 44,744,380 1.0026 44,628,346 44,744,380
J - ALL UTILITIES 50,522,850 1.0063 50,206,549 50,522,850
L1 - COMMERCIAL PERSONAL 268,320 N/A 268,320 268,320
L2 - INDUSTRIAL PERSONAL 4,242,790 N/A 4,242,790 4,242,790
M1 - MOBILE HOMES 386,490 N/A 386,490 386,490
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 174,054,999 0 217,774,302 174,054,999
Less Total Deductions 16,119,281 0 16,119,281 16,119,281
Total Taxable Value 157,935,718 0 201,655,021 157,935,718

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 159,200,695 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 157,935,718 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 159,200,695 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 157,935,718 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 162,680,695 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 165,000,695 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 157,935,718 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 159,200,695 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 157,935,718 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 159,200,695 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 157,935,718 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 162,680,695 T13 plus the loss to the chapter 313 agreement
T16 165,000,695 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 157,935,718 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,264,977 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 3,480,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,320,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

214-902-02/San Isidro ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,790,290 N/A 2,790,290 2,790,290
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 14,610 N/A 14,610 14,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,071,715 0.6374 28,350,629 18,071,715
D2 - FARM & RANCH IMP 823,150 N/A 823,150 823,150
E - NON-AG LAND AND IMPROVEMENTS 44,193,014 0.5661 78,065,738 44,193,014
F1 - COMMERCIAL REAL 2,789,380 N/A 2,789,380 2,789,380
F2 - INDUSTRIAL REAL 5,208,010 N/A 5,208,010 5,208,010
G - ALL MINERALS 44,744,380 1.0026 44,628,346 44,744,380
J - ALL UTILITIES 50,522,850 1.0063 50,206,549 50,522,850
L1 - COMMERCIAL PERSONAL 268,320 N/A 268,320 268,320
L2 - INDUSTRIAL PERSONAL 4,242,790 N/A 4,242,790 4,242,790
M1 - MOBILE HOMES 386,490 N/A 386,490 386,490
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 174,054,999 217,774,302 174,054,999
Less Total Deductions 16,119,281 16,119,281 16,119,281
Total Taxable Value 157,935,718 201,655,021 157,935,718

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 159,200,695 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 157,935,718 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 159,200,695 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 157,935,718 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 162,680,695 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 165,000,695 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 157,935,718 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 159,200,695 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 157,935,718 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 159,200,695 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 157,935,718 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 162,680,695 T13 plus the loss to the chapter 313 agreement
T16 165,000,695 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 157,935,718 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,264,977 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 3,480,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,320,000 Loss to Second Previous Homestead Increase