taxes Property Tax Assistance

2023 ISD Summary Worksheet

245-Willacy/Willacy County

245-904/San Perlita ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 79,355,075 0.7987 99,355,296 99,355,296
B - MULTIFAMILY 5,189,314 N/A 5,189,314 5,189,314
C1 - VACANT LOTS 5,535,637 N/A 5,535,637 5,535,637
C2 - COLONIA LOTS 54,000 N/A 54,000 54,000
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,904,921 0.8667 17,196,592 17,196,592
D2 - FARM & RANCH IMP 222,583 N/A 222,583 222,583
E - NON-AG LAND AND IMPROVEMENTS 5,321,317 N/A 5,321,317 5,321,317
F1 - COMMERCIAL REAL 7,225,490 N/A 7,225,490 7,225,490
F2 - INDUSTRIAL REAL 441,752 N/A 441,752 441,752
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 396,227,103 1.0002 396,147,873 396,147,873
L1 - COMMERCIAL PERSONAL 5,353,172 N/A 5,353,172 5,353,172
L2 - INDUSTRIAL PERSONAL 1,305,780 N/A 1,305,780 1,305,780
M1 - MOBILE HOMES 488,682 N/A 488,682 488,682
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 521,624,826 0 543,837,488 543,837,488
Less Total Deductions 128,748,403 0 132,930,309 132,930,309
Total Taxable Value 392,876,423 0 410,907,179 410,907,179

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 417,208,527 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 410,907,179 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 417,208,527 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 410,907,179 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 421,288,527 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 424,008,527 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 410,907,179 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 524,590,106 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 518,288,758 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 524,590,106 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 518,288,758 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 528,670,106 T13 plus the loss to the chapter 313 agreement
T16 531,390,106 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 518,288,758 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,301,348 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 4,080,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,720,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

245-904-02/San Perlita ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 79,355,075 0.7987 99,355,296 99,355,296
B - MULTIFAMILY 5,189,314 N/A 5,189,314 5,189,314
C1 - VACANT LOTS 5,535,637 N/A 5,535,637 5,535,637
C2 - COLONIA LOTS 54,000 N/A 54,000 54,000
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,904,921 0.8667 17,196,592 17,196,592
D2 - FARM & RANCH IMP 222,583 N/A 222,583 222,583
E - NON-AG LAND AND IMPROVEMENTS 5,321,317 N/A 5,321,317 5,321,317
F1 - COMMERCIAL REAL 7,225,490 N/A 7,225,490 7,225,490
F2 - INDUSTRIAL REAL 441,752 N/A 441,752 441,752
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 396,227,103 1.0002 396,147,873 396,147,873
L1 - COMMERCIAL PERSONAL 5,353,172 N/A 5,353,172 5,353,172
L2 - INDUSTRIAL PERSONAL 1,305,780 N/A 1,305,780 1,305,780
M1 - MOBILE HOMES 488,682 N/A 488,682 488,682
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 521,624,826 543,837,488 543,837,488
Less Total Deductions 128,748,403 132,930,309 132,930,309
Total Taxable Value 392,876,423 410,907,179 410,907,179

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 417,208,527 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 410,907,179 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 417,208,527 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 410,907,179 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 421,288,527 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 424,008,527 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 410,907,179 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 524,590,106 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 518,288,758 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 524,590,106 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 518,288,758 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 528,670,106 T13 plus the loss to the chapter 313 agreement
T16 531,390,106 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 518,288,758 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,301,348 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 4,080,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,720,000 Loss to Second Previous Homestead Increase