taxes Property Tax Assistance

2024 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

034-Cass/Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 100,034,964 N/A 100,034,964 100,034,964
B - MULTIFAMILY 7,116,569 N/A 7,116,569 7,116,569
C1 - VACANT LOTS 4,448,840 N/A 4,448,840 4,448,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,128,774 N/A 7,128,774 7,128,774
D2 - FARM & RANCH IMP 2,255,070 N/A 2,255,070 2,255,070
E - NON-AG LAND AND IMPROVEMENTS 178,269,550 N/A 178,269,550 178,269,550
F1 - COMMERCIAL REAL 34,605,110 N/A 34,605,110 34,605,110
F2 - INDUSTRIAL REAL 278,925,250 N/A 278,925,250 278,925,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,779,500 N/A 27,779,500 27,779,500
L1 - COMMERCIAL PERSONAL 10,694,921 N/A 10,694,921 10,694,921
L2 - INDUSTRIAL PERSONAL 103,885,780 N/A 103,885,780 103,885,780
M1 - MOBILE HOMES 15,727,910 N/A 15,727,910 15,727,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 35,740 N/A 35,740 35,740
S - SPECIAL INVENTORY 544,550 N/A 544,550 544,550
Subtotal 771,452,528 0 771,452,528 771,452,528
Less Total Deductions 179,821,391 0 179,821,391 179,821,391
Total Taxable Value 591,631,137 0 591,631,137 591,631,137

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's office 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 school 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 647,514,360 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 591,631,137 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 633,722,745 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 577,839,522 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 667,854,360 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 681,414,360 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 611,546,205 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 647,514,360 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 591,631,137 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 633,722,745 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 577,839,522 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 667,854,360 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 681,414,360 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 611,546,205 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,883,223 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,791,615 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,340,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,560,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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034-907-02/Queen City ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 100,034,964 N/A 100,034,964 100,034,964
B - MULTIFAMILY 7,116,569 N/A 7,116,569 7,116,569
C1 - VACANT LOTS 4,448,840 N/A 4,448,840 4,448,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,128,774 N/A 7,128,774 7,128,774
D2 - FARM & RANCH IMP 2,255,070 N/A 2,255,070 2,255,070
E - NON-AG LAND AND IMPROVEMENTS 178,269,550 N/A 178,269,550 178,269,550
F1 - COMMERCIAL REAL 34,605,110 N/A 34,605,110 34,605,110
F2 - INDUSTRIAL REAL 278,925,250 N/A 278,925,250 278,925,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,779,500 N/A 27,779,500 27,779,500
L1 - COMMERCIAL PERSONAL 10,694,921 N/A 10,694,921 10,694,921
L2 - INDUSTRIAL PERSONAL 103,885,780 N/A 103,885,780 103,885,780
M1 - MOBILE HOMES 15,727,910 N/A 15,727,910 15,727,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 35,740 N/A 35,740 35,740
S - SPECIAL INVENTORY 544,550 N/A 544,550 544,550
Subtotal 771,452,528 771,452,528 771,452,528
Less Total Deductions 179,821,391 179,821,391 179,821,391
Total Taxable Value 591,631,137 591,631,137 591,631,137

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's office 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 school 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 647,514,360 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 591,631,137 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 633,722,745 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 577,839,522 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 667,854,360 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 681,414,360 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 611,546,205 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 647,514,360 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 591,631,137 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 633,722,745 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 577,839,522 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 667,854,360 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 681,414,360 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 611,546,205 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,883,223 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,791,615 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,340,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,560,000 Loss to the third most recent increase in the state-mandated homestead exemption

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