taxes Property Tax Assistance

2024 ISD Summary Worksheet

Calhoun County ISD (all splits)   Calhoun County  

029-Calhoun/Calhoun County

029-901/Calhoun County ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 2,048,222,286 0.9826 2,084,492,455 2,048,222,286
B - MULTIFAMILY 44,375,281 N/A 44,375,281 44,375,281
C1 - VACANT LOTS 179,528,946 1.0489 171,159,258 179,528,946
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,362,582 0.9501 29,851,383 28,362,582
D2 - FARM & RANCH IMP 9,285,063 N/A 9,285,063 9,285,063
E - NON-AG LAND AND IMPROVEMENTS 147,778,631 N/A 147,778,631 147,778,631
F1 - COMMERCIAL REAL 291,253,991 0.8329 349,686,626 291,253,991
F2 - INDUSTRIAL REAL 3,608,458,890 N/A 3,608,458,890 3,608,458,890
G - ALL MINERALS 17,361,278 N/A 17,361,278 17,361,278
J - ALL UTILITIES 179,084,520 0.9422 190,070,601 179,084,520
L1 - COMMERCIAL PERSONAL 146,480,780 0.9955 147,142,923 146,480,780
L2 - INDUSTRIAL PERSONAL 642,395,870 N/A 642,395,870 642,395,870
M1 - MOBILE HOMES 12,373,020 N/A 12,373,020 12,373,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,744,780 N/A 8,744,780 8,744,780
S - SPECIAL INVENTORY 11,977,240 N/A 11,977,240 11,977,240
Subtotal 7,375,683,158 0 7,475,153,299 7,375,683,158
Less Total Deductions 2,581,247,547 0 2,590,969,002 2,581,247,547
Total Taxable Value 4,794,435,611 0 4,884,184,297 4,794,435,611

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 5,037,796,416 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,794,435,611 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,952,127,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,708,766,233 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,117,191,416 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,170,121,416 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,900,220,985 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 6,692,654,426 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,449,293,621 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,606,985,048 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,363,624,243 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,772,049,426 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,824,979,426 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,555,078,995 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 243,360,805 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 85,669,378 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,395,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,930,000 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.


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029-901-02/Calhoun County ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 2,048,222,286 0.9826 2,084,492,455 2,048,222,286
B - MULTIFAMILY 44,375,281 N/A 44,375,281 44,375,281
C1 - VACANT LOTS 179,528,946 1.0489 171,159,258 179,528,946
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,362,582 0.9501 29,851,383 28,362,582
D2 - FARM & RANCH IMP 9,285,063 N/A 9,285,063 9,285,063
E - NON-AG LAND AND IMPROVEMENTS 147,778,631 N/A 147,778,631 147,778,631
F1 - COMMERCIAL REAL 291,253,991 0.8329 349,686,626 291,253,991
F2 - INDUSTRIAL REAL 3,608,458,890 N/A 3,608,458,890 3,608,458,890
G - ALL MINERALS 17,361,278 N/A 17,361,278 17,361,278
J - ALL UTILITIES 179,084,520 0.9422 190,070,601 179,084,520
L1 - COMMERCIAL PERSONAL 146,480,780 0.9955 147,142,923 146,480,780
L2 - INDUSTRIAL PERSONAL 642,395,870 N/A 642,395,870 642,395,870
M1 - MOBILE HOMES 12,373,020 N/A 12,373,020 12,373,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,744,780 N/A 8,744,780 8,744,780
S - SPECIAL INVENTORY 11,977,240 N/A 11,977,240 11,977,240
Subtotal 7,375,683,158 7,475,153,299 7,375,683,158
Less Total Deductions 2,581,247,547 2,590,969,002 2,581,247,547
Total Taxable Value 4,794,435,611 4,884,184,297 4,794,435,611

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 5,037,796,416 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,794,435,611 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,952,127,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,708,766,233 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,117,191,416 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,170,121,416 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,900,220,985 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 6,692,654,426 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,449,293,621 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,606,985,048 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,363,624,243 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,772,049,426 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,824,979,426 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,555,078,995 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 243,360,805 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 85,669,378 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,395,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,930,000 Loss to the third most recent increase in the state-mandated homestead exemption

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