taxes Property Tax Assistance

2024 ISD Summary Worksheet

Joaquin ISD (all splits)   Panola County   Shelby County  

183-Panola/Panola County

210-902/Joaquin ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 4,093,920 N/A 4,093,920 4,093,920
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 985,380 N/A 985,380 985,380
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 536,237 N/A 536,237 536,237
D2 - FARM & RANCH IMP 387,240 N/A 387,240 387,240
E - NON-AG LAND AND IMPROVEMENTS 2,357,230 N/A 2,357,230 2,357,230
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 10,121,960 N/A 10,121,960 10,121,960
J - ALL UTILITIES 6,155,140 N/A 6,155,140 6,155,140
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 20,000 N/A 20,000 20,000
M1 - MOBILE HOMES 1,189,780 N/A 1,189,780 1,189,780
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 25,846,887 0 25,846,887 25,846,887
Less Total Deductions 4,744,958 0 4,744,958 4,744,958
Total Taxable Value 21,101,929 0 21,101,929 21,101,929

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 22,276,979 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 21,101,929 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,002,039 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,826,989 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 23,026,979 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 23,526,979 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 21,163,730 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 22,276,979 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,101,929 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 22,002,039 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,826,989 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 23,026,979 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 23,526,979 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 21,163,730 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 1,175,050 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 274,940 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 750,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 500,000 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-Shelby/Shelby County

210-902/Joaquin ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 81,596,532 0.8317 98,108,130 98,108,130
B - MULTIFAMILY 322,830 N/A 322,830 322,830
C1 - VACANT LOTS 3,377,318 N/A 3,377,318 3,377,318
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,982,287 1.4504 4,814,118 4,814,118
D2 - FARM & RANCH IMP 4,434,231 N/A 4,434,231 4,434,231
E - NON-AG LAND AND IMPROVEMENTS 79,008,125 0.9493 83,227,773 83,227,773
F1 - COMMERCIAL REAL 17,052,578 N/A 17,052,578 17,052,578
F2 - INDUSTRIAL REAL 22,899,565 N/A 22,899,565 22,899,565
G - ALL MINERALS 63,415,992 0.9977 63,562,185 63,562,185
J - ALL UTILITIES 68,644,420 0.9553 71,856,401 71,856,401
L1 - COMMERCIAL PERSONAL 8,833,693 N/A 8,833,693 8,833,693
L2 - INDUSTRIAL PERSONAL 22,084,590 N/A 22,084,590 22,084,590
M1 - MOBILE HOMES 10,388,050 N/A 10,388,050 10,388,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 66,800 N/A 66,800 66,800
Subtotal 389,107,011 0 411,028,262 411,028,262
Less Total Deductions 117,596,399 0 128,221,881 128,221,881
Total Taxable Value 271,510,612 0 282,806,381 282,806,381

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 311,294,177 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 282,806,381 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 303,402,169 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 274,914,373 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 326,879,177 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 337,269,177 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 290,687,993 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 311,294,177 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 282,806,381 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 303,402,169 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 274,914,373 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 326,879,177 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 337,269,177 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 290,687,993 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 28,487,796 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 7,892,008 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,585,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,390,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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210-902-02/Joaquin ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 85,690,452 0.8384 102,202,050 102,202,050
B - MULTIFAMILY 322,830 N/A 322,830 322,830
C1 - VACANT LOTS 4,362,698 N/A 4,362,698 4,362,698
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,518,524 1.4052 5,350,355 5,350,355
D2 - FARM & RANCH IMP 4,821,471 N/A 4,821,471 4,821,471
E - NON-AG LAND AND IMPROVEMENTS 81,365,355 0.9507 85,585,003 85,585,003
F1 - COMMERCIAL REAL 17,052,578 N/A 17,052,578 17,052,578
F2 - INDUSTRIAL REAL 22,899,565 N/A 22,899,565 22,899,565
G - ALL MINERALS 73,537,952 0.9980 73,684,145 73,684,145
J - ALL UTILITIES 74,799,560 0.9588 78,011,541 78,011,541
L1 - COMMERCIAL PERSONAL 8,833,693 N/A 8,833,693 8,833,693
L2 - INDUSTRIAL PERSONAL 22,104,590 N/A 22,104,590 22,104,590
M1 - MOBILE HOMES 11,577,830 N/A 11,577,830 11,577,830
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 66,800 N/A 66,800 66,800
Subtotal 414,953,898 436,875,149 436,875,149
Less Total Deductions 122,341,357 132,966,839 132,966,839
Total Taxable Value 292,612,541 303,908,310 303,908,310

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 333,571,156 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 303,908,310 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 325,404,208 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 295,741,362 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 349,906,156 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 360,796,156 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 311,851,723 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 333,571,156 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 303,908,310 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 325,404,208 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 295,741,362 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 349,906,156 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 360,796,156 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 311,851,723 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 29,662,846 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,166,948 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,335,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,890,000 Loss to the third most recent increase in the state-mandated homestead exemption

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