taxes Property Tax Assistance

2024 ISD Summary Worksheet

Center ISD (all splits)   Shelby County  

210-Shelby/Shelby County

210-901/Center ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 268,789,345 N/A 268,789,345 268,789,345
B - MULTIFAMILY 3,974,265 N/A 3,974,265 3,974,265
C1 - VACANT LOTS 6,290,248 N/A 6,290,248 6,290,248
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,973,735 N/A 19,973,735 19,973,735
D2 - FARM & RANCH IMP 17,184,620 N/A 17,184,620 17,184,620
E - NON-AG LAND AND IMPROVEMENTS 162,771,845 N/A 162,771,845 162,771,845
F1 - COMMERCIAL REAL 138,026,451 N/A 138,026,451 138,026,451
F2 - INDUSTRIAL REAL 67,787,340 N/A 67,787,340 67,787,340
G - ALL MINERALS 16,757,368 N/A 16,757,368 16,757,368
J - ALL UTILITIES 99,047,850 N/A 99,047,850 99,047,850
L1 - COMMERCIAL PERSONAL 48,049,967 N/A 48,049,967 48,049,967
L2 - INDUSTRIAL PERSONAL 68,721,190 N/A 68,721,190 68,721,190
M1 - MOBILE HOMES 20,860,510 N/A 20,860,510 20,860,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 22,607 N/A 22,607 22,607
S - SPECIAL INVENTORY 4,866,910 N/A 4,866,910 4,866,910
Subtotal 943,124,251 0 943,124,251 943,124,251
Less Total Deductions 243,911,124 0 243,911,124 243,911,124
Total Taxable Value 699,213,127 0 699,213,127 699,213,127

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 770,689,445 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 699,213,127 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 750,472,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 678,996,059 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 811,174,445 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 838,164,445 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 719,888,151 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 770,689,445 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 699,213,127 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 750,472,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 678,996,059 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 811,174,445 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 838,164,445 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 719,888,151 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 71,476,318 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 20,217,068 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 40,485,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,990,000 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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210-901-02/Center ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 268,789,345 N/A 268,789,345 268,789,345
B - MULTIFAMILY 3,974,265 N/A 3,974,265 3,974,265
C1 - VACANT LOTS 6,290,248 N/A 6,290,248 6,290,248
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,973,735 N/A 19,973,735 19,973,735
D2 - FARM & RANCH IMP 17,184,620 N/A 17,184,620 17,184,620
E - NON-AG LAND AND IMPROVEMENTS 162,771,845 N/A 162,771,845 162,771,845
F1 - COMMERCIAL REAL 138,026,451 N/A 138,026,451 138,026,451
F2 - INDUSTRIAL REAL 67,787,340 N/A 67,787,340 67,787,340
G - ALL MINERALS 16,757,368 N/A 16,757,368 16,757,368
J - ALL UTILITIES 99,047,850 N/A 99,047,850 99,047,850
L1 - COMMERCIAL PERSONAL 48,049,967 N/A 48,049,967 48,049,967
L2 - INDUSTRIAL PERSONAL 68,721,190 N/A 68,721,190 68,721,190
M1 - MOBILE HOMES 20,860,510 N/A 20,860,510 20,860,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 22,607 N/A 22,607 22,607
S - SPECIAL INVENTORY 4,866,910 N/A 4,866,910 4,866,910
Subtotal 943,124,251 943,124,251 943,124,251
Less Total Deductions 243,911,124 243,911,124 243,911,124
Total Taxable Value 699,213,127 699,213,127 699,213,127

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 770,689,445 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 699,213,127 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 750,472,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 678,996,059 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 811,174,445 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 838,164,445 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 719,888,151 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 770,689,445 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 699,213,127 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 750,472,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 678,996,059 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 811,174,445 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 838,164,445 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 719,888,151 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 71,476,318 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 20,217,068 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 40,485,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,990,000 Loss to the third most recent increase in the state-mandated homestead exemption

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