taxes Property Tax Assistance

2024 ISD Summary Worksheet

Paris ISD (all splits)   Lamar County  

139-Lamar/Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 947,960,865 1.0084 940,064,325 947,960,865
B - MULTIFAMILY 117,646,520 0.8607 136,687,022 117,646,520
C1 - VACANT LOTS 18,038,749 N/A 18,038,749 18,038,749
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 447,940 0.9107 491,881 447,940
D2 - FARM & RANCH IMP 469,300 N/A 469,300 469,300
E - NON-AG LAND AND IMPROVEMENTS 30,121,117 N/A 30,121,117 30,121,117
F1 - COMMERCIAL REAL 367,316,331 0.8591 427,559,459 367,316,331
F2 - INDUSTRIAL REAL 106,201,920 N/A 106,201,920 106,201,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 50,255,910 N/A 50,255,910 50,255,910
L1 - COMMERCIAL PERSONAL 133,532,677 0.9902 134,854,249 133,532,677
L2 - INDUSTRIAL PERSONAL 169,708,830 N/A 169,708,830 169,708,830
M1 - MOBILE HOMES 863,590 N/A 863,590 863,590
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 212,770 N/A 212,770 212,770
S - SPECIAL INVENTORY 17,404,550 N/A 17,404,550 17,404,550
Subtotal 1,960,181,069 0 2,032,933,672 1,960,181,069
Less Total Deductions 578,645,335 0 575,488,398 578,645,335
Total Taxable Value 1,381,535,734 0 1,457,445,274 1,381,535,734

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 1,541,034,896 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,381,535,734 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,541,034,896 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,381,535,734 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,598,349,896 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,636,559,896 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,435,567,059 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 1,541,034,896 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,381,535,734 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,541,034,896 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,381,535,734 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,598,349,896 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,636,559,896 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,435,567,059 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 159,499,162 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 57,315,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 38,210,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


Back to top

139-909-02/Paris ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 947,960,865 1.0084 940,064,325 947,960,865
B - MULTIFAMILY 117,646,520 0.8607 136,687,022 117,646,520
C1 - VACANT LOTS 18,038,749 N/A 18,038,749 18,038,749
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 447,940 0.9107 491,881 447,940
D2 - FARM & RANCH IMP 469,300 N/A 469,300 469,300
E - NON-AG LAND AND IMPROVEMENTS 30,121,117 N/A 30,121,117 30,121,117
F1 - COMMERCIAL REAL 367,316,331 0.8591 427,559,459 367,316,331
F2 - INDUSTRIAL REAL 106,201,920 N/A 106,201,920 106,201,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 50,255,910 N/A 50,255,910 50,255,910
L1 - COMMERCIAL PERSONAL 133,532,677 0.9902 134,854,249 133,532,677
L2 - INDUSTRIAL PERSONAL 169,708,830 N/A 169,708,830 169,708,830
M1 - MOBILE HOMES 863,590 N/A 863,590 863,590
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 212,770 N/A 212,770 212,770
S - SPECIAL INVENTORY 17,404,550 N/A 17,404,550 17,404,550
Subtotal 1,960,181,069 2,032,933,672 1,960,181,069
Less Total Deductions 578,645,335 575,488,398 578,645,335
Total Taxable Value 1,381,535,734 1,457,445,274 1,381,535,734

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 1,541,034,896 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,381,535,734 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,541,034,896 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,381,535,734 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,598,349,896 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,636,559,896 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,435,567,059 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 1,541,034,896 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,381,535,734 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,541,034,896 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,381,535,734 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,598,349,896 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,636,559,896 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,435,567,059 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 159,499,162 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 57,315,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 38,210,000 Loss to the third most recent increase in the state-mandated homestead exemption

Back to top