taxes Property Tax Assistance

2024 ISD Summary Worksheet

Winona ISD (all splits)   Smith County  

212-Smith/Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 285,648,545 N/A 285,648,545 285,648,545
B - MULTIFAMILY 5,480,044 N/A 5,480,044 5,480,044
C1 - VACANT LOTS 37,418,972 N/A 37,418,972 37,418,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,605,744 N/A 7,605,744 7,605,744
D2 - FARM & RANCH IMP 6,273,208 N/A 6,273,208 6,273,208
E - NON-AG LAND AND IMPROVEMENTS 208,086,834 N/A 208,086,834 208,086,834
F1 - COMMERCIAL REAL 74,147,255 N/A 74,147,255 74,147,255
F2 - INDUSTRIAL REAL 119,495,250 N/A 119,495,250 119,495,250
G - ALL MINERALS 55,055,579 N/A 55,055,579 55,055,579
J - ALL UTILITIES 41,675,122 N/A 41,675,122 41,675,122
L1 - COMMERCIAL PERSONAL 109,966,344 N/A 109,966,344 109,966,344
L2 - INDUSTRIAL PERSONAL 126,646,692 N/A 126,646,692 126,646,692
M1 - MOBILE HOMES 18,765,598 N/A 18,765,598 18,765,598
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 923,600 N/A 923,600 923,600
S - SPECIAL INVENTORY 879,146 N/A 879,146 879,146
Subtotal 1,098,067,933 0 1,098,067,933 1,098,067,933
Less Total Deductions 258,341,718 0 258,341,718 258,341,718
Total Taxable Value 839,726,215 0 839,726,215 839,726,215

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 906,231,817 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 839,726,215 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 906,231,817 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 839,726,215 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 931,026,817 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 947,556,817 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 863,126,235 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 906,231,817 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 839,726,215 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 906,231,817 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 839,726,215 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 931,026,817 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 947,556,817 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 863,126,235 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 66,505,602 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 24,795,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,530,000 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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212-910-02/Winona ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 285,648,545 N/A 285,648,545 285,648,545
B - MULTIFAMILY 5,480,044 N/A 5,480,044 5,480,044
C1 - VACANT LOTS 37,418,972 N/A 37,418,972 37,418,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,605,744 N/A 7,605,744 7,605,744
D2 - FARM & RANCH IMP 6,273,208 N/A 6,273,208 6,273,208
E - NON-AG LAND AND IMPROVEMENTS 208,086,834 N/A 208,086,834 208,086,834
F1 - COMMERCIAL REAL 74,147,255 N/A 74,147,255 74,147,255
F2 - INDUSTRIAL REAL 119,495,250 N/A 119,495,250 119,495,250
G - ALL MINERALS 55,055,579 N/A 55,055,579 55,055,579
J - ALL UTILITIES 41,675,122 N/A 41,675,122 41,675,122
L1 - COMMERCIAL PERSONAL 109,966,344 N/A 109,966,344 109,966,344
L2 - INDUSTRIAL PERSONAL 126,646,692 N/A 126,646,692 126,646,692
M1 - MOBILE HOMES 18,765,598 N/A 18,765,598 18,765,598
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 923,600 N/A 923,600 923,600
S - SPECIAL INVENTORY 879,146 N/A 879,146 879,146
Subtotal 1,098,067,933 1,098,067,933 1,098,067,933
Less Total Deductions 258,341,718 258,341,718 258,341,718
Total Taxable Value 839,726,215 839,726,215 839,726,215

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 906,231,817 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 839,726,215 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 906,231,817 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 839,726,215 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 931,026,817 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 947,556,817 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 863,126,235 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 906,231,817 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 839,726,215 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 906,231,817 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 839,726,215 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 931,026,817 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 947,556,817 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 863,126,235 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 66,505,602 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 24,795,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,530,000 Loss to the third most recent increase in the state-mandated homestead exemption

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