taxes Property Tax Assistance

2023 ISD Summary Worksheet

249-Wise/Wise County

249-902/Boyd ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 556,859,504 1.0229 544,392,906 556,859,504
B - MULTIFAMILY 5,664,882 N/A 5,664,882 5,664,882
C1 - VACANT LOTS 16,823,321 N/A 16,823,321 16,823,321
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,983,670 2.3603 840,430 1,983,670
D2 - FARM & RANCH IMP 20,959,061 N/A 20,959,061 20,959,061
E - NON-AG LAND AND IMPROVEMENTS 325,456,630 1.0257 317,301,969 325,456,630
F1 - COMMERCIAL REAL 126,094,636 1.0565 119,351,288 126,094,636
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 422,199,791 1.0017 421,483,269 422,199,791
J - ALL UTILITIES 67,775,315 N/A 67,775,315 67,775,315
L1 - COMMERCIAL PERSONAL 51,279,744 N/A 51,279,744 51,279,744
L2 - INDUSTRIAL PERSONAL 17,050,556 N/A 17,050,556 17,050,556
M1 - MOBILE HOMES 24,722,753 N/A 24,722,753 24,722,753
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,014,823 N/A 15,014,823 15,014,823
S - SPECIAL INVENTORY 15,172 N/A 15,172 15,172
Subtotal 1,651,899,858 0 1,622,675,489 1,651,899,858
Less Total Deductions 339,335,028 0 332,950,709 339,335,028
Total Taxable Value 1,312,564,830 0 1,289,724,780 1,312,564,830

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 1,392,770,857 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,312,564,830 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 1,392,770,857 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,312,564,830 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,422,380,857 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,442,120,857 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,348,345,556 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 1,392,770,857 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,312,564,830 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 1,392,770,857 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,312,564,830 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,422,380,857 T13 plus the loss to the chapter 313 agreement
T16 1,442,120,857 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,348,345,556 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,206,027 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 29,610,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,740,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

249-902-02/Boyd ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 556,859,504 1.0229 544,392,906 556,859,504
B - MULTIFAMILY 5,664,882 N/A 5,664,882 5,664,882
C1 - VACANT LOTS 16,823,321 N/A 16,823,321 16,823,321
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,983,670 2.3603 840,430 1,983,670
D2 - FARM & RANCH IMP 20,959,061 N/A 20,959,061 20,959,061
E - NON-AG LAND AND IMPROVEMENTS 325,456,630 1.0257 317,301,969 325,456,630
F1 - COMMERCIAL REAL 126,094,636 1.0565 119,351,288 126,094,636
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 422,199,791 1.0017 421,483,269 422,199,791
J - ALL UTILITIES 67,775,315 N/A 67,775,315 67,775,315
L1 - COMMERCIAL PERSONAL 51,279,744 N/A 51,279,744 51,279,744
L2 - INDUSTRIAL PERSONAL 17,050,556 N/A 17,050,556 17,050,556
M1 - MOBILE HOMES 24,722,753 N/A 24,722,753 24,722,753
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,014,823 N/A 15,014,823 15,014,823
S - SPECIAL INVENTORY 15,172 N/A 15,172 15,172
Subtotal 1,651,899,858 1,622,675,489 1,651,899,858
Less Total Deductions 339,335,028 332,950,709 339,335,028
Total Taxable Value 1,312,564,830 1,289,724,780 1,312,564,830

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 1,392,770,857 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,312,564,830 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 1,392,770,857 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,312,564,830 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,422,380,857 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,442,120,857 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,348,345,556 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 1,392,770,857 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,312,564,830 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 1,392,770,857 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,312,564,830 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,422,380,857 T13 plus the loss to the chapter 313 agreement
T16 1,442,120,857 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,348,345,556 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,206,027 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 29,610,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,740,000 Loss to Second Previous Homestead Increase