taxes Property Tax Assistance

2023 ISD Summary Worksheet

241-Wharton/Wharton County

241-902/East Bernard ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 321,916,849 0.8976 358,641,766 321,916,849
B - MULTIFAMILY 2,957,636 N/A 2,957,636 2,957,636
C1 - VACANT LOTS 17,171,291 N/A 17,171,291 17,171,291
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,871,329 0.9704 32,844,437 31,871,329
D2 - FARM & RANCH IMP 3,919,677 N/A 3,919,677 3,919,677
E - NON-AG LAND AND IMPROVEMENTS 138,822,444 0.9604 144,546,485 138,822,444
F1 - COMMERCIAL REAL 33,235,637 0.9762 34,045,930 33,235,637
F2 - INDUSTRIAL REAL 96,825,046 N/A 96,825,046 96,825,046
G - ALL MINERALS 3,912,560 N/A 3,912,560 3,912,560
J - ALL UTILITIES 46,610,317 0.9494 49,094,499 46,610,317
L1 - COMMERCIAL PERSONAL 16,493,315 N/A 16,493,315 16,493,315
L2 - INDUSTRIAL PERSONAL 48,396,090 N/A 48,396,090 48,396,090
M1 - MOBILE HOMES 609,807 N/A 609,807 609,807
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,975,725 N/A 1,975,725 1,975,725
Subtotal 764,717,723 0 811,434,264 764,717,723
Less Total Deductions 212,186,554 0 226,292,113 212,186,554
Total Taxable Value 552,531,169 0 585,142,151 552,531,169

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 605,713,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 552,531,169 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 605,713,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 552,531,169 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 620,728,852 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 630,738,852 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 576,444,401 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 640,713,852 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 587,531,169 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 640,713,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 587,531,169 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 655,728,852 T13 plus the loss to the chapter 313 agreement
T16 665,738,852 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 611,444,401 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 53,182,683 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 15,015,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,010,000 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

241-902-02/East Bernard ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 321,916,849 0.8976 358,641,766 321,916,849
B - MULTIFAMILY 2,957,636 N/A 2,957,636 2,957,636
C1 - VACANT LOTS 17,171,291 N/A 17,171,291 17,171,291
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,871,329 0.9704 32,844,437 31,871,329
D2 - FARM & RANCH IMP 3,919,677 N/A 3,919,677 3,919,677
E - NON-AG LAND AND IMPROVEMENTS 138,822,444 0.9604 144,546,485 138,822,444
F1 - COMMERCIAL REAL 33,235,637 0.9762 34,045,930 33,235,637
F2 - INDUSTRIAL REAL 96,825,046 N/A 96,825,046 96,825,046
G - ALL MINERALS 3,912,560 N/A 3,912,560 3,912,560
J - ALL UTILITIES 46,610,317 0.9494 49,094,499 46,610,317
L1 - COMMERCIAL PERSONAL 16,493,315 N/A 16,493,315 16,493,315
L2 - INDUSTRIAL PERSONAL 48,396,090 N/A 48,396,090 48,396,090
M1 - MOBILE HOMES 609,807 N/A 609,807 609,807
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,975,725 N/A 1,975,725 1,975,725
Subtotal 764,717,723 811,434,264 764,717,723
Less Total Deductions 212,186,554 226,292,113 212,186,554
Total Taxable Value 552,531,169 585,142,151 552,531,169

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 605,713,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 552,531,169 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 605,713,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 552,531,169 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 620,728,852 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 630,738,852 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 576,444,401 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 640,713,852 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 587,531,169 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 640,713,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 587,531,169 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 655,728,852 T13 plus the loss to the chapter 313 agreement
T16 665,738,852 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 611,444,401 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 53,182,683 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 15,015,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,010,000 Loss to Second Previous Homestead Increase