taxes Property Tax Assistance

2024 ISD Summary Worksheet

Avinger ISD (all splits)   Cass County   Marion County  

034-Cass/Cass County

034-902/Avinger ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 68,924,330 N/A 68,924,330 68,924,330
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,240,940 N/A 2,240,940 2,240,940
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,173,888 N/A 5,173,888 5,173,888
D2 - FARM & RANCH IMP 1,149,510 N/A 1,149,510 1,149,510
E - NON-AG LAND AND IMPROVEMENTS 41,009,820 N/A 41,009,820 41,009,820
F1 - COMMERCIAL REAL 4,588,099 N/A 4,588,099 4,588,099
F2 - INDUSTRIAL REAL 115,990 N/A 115,990 115,990
G - ALL MINERALS 56,385,107 N/A 56,385,107 56,385,107
J - ALL UTILITIES 9,001,930 N/A 9,001,930 9,001,930
L1 - COMMERCIAL PERSONAL 1,393,415 N/A 1,393,415 1,393,415
L2 - INDUSTRIAL PERSONAL 852,950 N/A 852,950 852,950
M1 - MOBILE HOMES 1,547,330 N/A 1,547,330 1,547,330
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 192,383,309 0 192,383,309 192,383,309
Less Total Deductions 50,473,531 0 50,473,531 50,473,531
Total Taxable Value 141,909,778 0 141,909,778 141,909,778

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 157,485,789 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 141,909,778 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 157,485,789 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 141,909,778 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 162,480,789 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 165,810,789 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 152,477,972 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 157,485,789 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 141,909,778 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 157,485,789 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 141,909,778 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 162,480,789 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 165,810,789 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 152,477,972 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 15,576,011 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 4,995,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,330,000 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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155-Marion/Marion County

034-902/Avinger ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,086,440 N/A 1,086,440 1,086,440
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 119,040 N/A 119,040 119,040
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,382,420 N/A 1,382,420 1,382,420
D2 - FARM & RANCH IMP 61,330 N/A 61,330 61,330
E - NON-AG LAND AND IMPROVEMENTS 6,108,090 N/A 6,108,090 6,108,090
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 69,130 N/A 69,130 69,130
L1 - COMMERCIAL PERSONAL 85,150 N/A 85,150 85,150
L2 - INDUSTRIAL PERSONAL 27,180 N/A 27,180 27,180
M1 - MOBILE HOMES 0 N/A 0 0
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 8,938,780 0 8,938,780 8,938,780
Less Total Deductions 2,726,081 0 2,726,081 2,726,081
Total Taxable Value 6,212,699 0 6,212,699 6,212,699

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 7,052,799 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,212,699 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,052,799 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,212,699 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,292,799 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,452,799 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 6,338,891 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 7,052,799 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,212,699 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,052,799 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,212,699 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,292,799 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,452,799 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,338,891 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 840,100 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 240,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 160,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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034-902-02/Avinger ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 70,010,770 N/A 70,010,770 70,010,770
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,359,980 N/A 2,359,980 2,359,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,556,308 N/A 6,556,308 6,556,308
D2 - FARM & RANCH IMP 1,210,840 N/A 1,210,840 1,210,840
E - NON-AG LAND AND IMPROVEMENTS 47,117,910 N/A 47,117,910 47,117,910
F1 - COMMERCIAL REAL 4,588,099 N/A 4,588,099 4,588,099
F2 - INDUSTRIAL REAL 115,990 N/A 115,990 115,990
G - ALL MINERALS 56,385,107 N/A 56,385,107 56,385,107
J - ALL UTILITIES 9,071,060 N/A 9,071,060 9,071,060
L1 - COMMERCIAL PERSONAL 1,478,565 N/A 1,478,565 1,478,565
L2 - INDUSTRIAL PERSONAL 880,130 N/A 880,130 880,130
M1 - MOBILE HOMES 1,547,330 N/A 1,547,330 1,547,330
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 201,322,089 201,322,089 201,322,089
Less Total Deductions 53,199,612 53,199,612 53,199,612
Total Taxable Value 148,122,477 148,122,477 148,122,477

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 164,538,588 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 148,122,477 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 164,538,588 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 148,122,477 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 169,773,588 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 173,263,588 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 158,816,863 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 164,538,588 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 148,122,477 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 164,538,588 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 148,122,477 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 169,773,588 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 173,263,588 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 158,816,863 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 16,416,111 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 5,235,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,490,000 Loss to the third most recent increase in the state-mandated homestead exemption

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