taxes Property Tax Assistance

2023 ISD Summary Worksheet

219-Swisher/Swisher County

219-905/Kress ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 17,030,670 0.7317 23,275,482 17,030,670
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 88,690 N/A 88,690 88,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,472,318 1.7153 13,101,106 22,472,318
D2 - FARM & RANCH IMP 3,782,751 N/A 3,782,751 3,782,751
E - NON-AG LAND AND IMPROVEMENTS 33,195,205 0.7471 44,432,077 33,195,205
F1 - COMMERCIAL REAL 2,997,740 N/A 2,997,740 2,997,740
F2 - INDUSTRIAL REAL 3,012,000 N/A 3,012,000 3,012,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 43,511,130 0.9792 44,435,386 43,511,130
L1 - COMMERCIAL PERSONAL 1,729,300 N/A 1,729,300 1,729,300
L2 - INDUSTRIAL PERSONAL 22,676,140 N/A 22,676,140 22,676,140
M1 - MOBILE HOMES 1,049,830 N/A 1,049,830 1,049,830
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 36,650 N/A 36,650 36,650
Subtotal 151,733,704 0 160,768,432 151,733,704
Less Total Deductions 22,583,684 0 28,729,748 22,583,684
Total Taxable Value 129,150,020 0 132,038,684 129,150,020

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 133,897,423 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 129,150,020 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 133,897,423 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 129,150,020 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 137,422,423 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 139,772,423 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 129,979,157 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 133,897,423 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 129,150,020 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 133,897,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 129,150,020 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 137,422,423 T13 plus the loss to the chapter 313 agreement
T16 139,772,423 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 129,979,157 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,747,403 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 3,525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,350,000 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 ONE OF THE GRACE PERIOD

219-905-02/Kress ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 17,030,670 0.7317 23,275,482 17,030,670
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 88,690 N/A 88,690 88,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,472,318 1.7153 13,101,106 22,472,318
D2 - FARM & RANCH IMP 3,782,751 N/A 3,782,751 3,782,751
E - NON-AG LAND AND IMPROVEMENTS 33,195,205 0.7471 44,432,077 33,195,205
F1 - COMMERCIAL REAL 2,997,740 N/A 2,997,740 2,997,740
F2 - INDUSTRIAL REAL 3,012,000 N/A 3,012,000 3,012,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 43,511,130 0.9792 44,435,386 43,511,130
L1 - COMMERCIAL PERSONAL 1,729,300 N/A 1,729,300 1,729,300
L2 - INDUSTRIAL PERSONAL 22,676,140 N/A 22,676,140 22,676,140
M1 - MOBILE HOMES 1,049,830 N/A 1,049,830 1,049,830
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 36,650 N/A 36,650 36,650
Subtotal 151,733,704 160,768,432 151,733,704
Less Total Deductions 22,583,684 28,729,748 22,583,684
Total Taxable Value 129,150,020 132,038,684 129,150,020

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 133,897,423 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 129,150,020 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 133,897,423 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 129,150,020 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 137,422,423 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 139,772,423 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 129,979,157 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 133,897,423 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 129,150,020 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 133,897,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 129,150,020 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 137,422,423 T13 plus the loss to the chapter 313 agreement
T16 139,772,423 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 129,979,157 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,747,403 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 3,525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,350,000 Loss to Second Previous Homestead Increase