taxes Property Tax Assistance

2024 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

034-Cass/Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 99,866,864 N/A 99,866,864 99,866,864
B - MULTIFAMILY 7,116,569 N/A 7,116,569 7,116,569
C1 - VACANT LOTS 4,420,140 N/A 4,420,140 4,420,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,130,584 N/A 7,130,584 7,130,584
D2 - FARM & RANCH IMP 2,255,070 N/A 2,255,070 2,255,070
E - NON-AG LAND AND IMPROVEMENTS 177,673,350 N/A 177,673,350 177,673,350
F1 - COMMERCIAL REAL 31,028,410 N/A 31,028,410 31,028,410
F2 - INDUSTRIAL REAL 278,925,250 N/A 278,925,250 278,925,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,779,500 N/A 27,779,500 27,779,500
L1 - COMMERCIAL PERSONAL 10,753,781 N/A 10,753,781 10,753,781
L2 - INDUSTRIAL PERSONAL 103,889,620 N/A 103,889,620 103,889,620
M1 - MOBILE HOMES 15,605,330 N/A 15,605,330 15,605,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 35,740 N/A 35,740 35,740
S - SPECIAL INVENTORY 544,550 N/A 544,550 544,550
Subtotal 767,024,758 0 767,024,758 767,024,758
Less Total Deductions 173,773,436 0 173,773,436 173,773,436
Total Taxable Value 593,251,322 0 593,251,322 593,251,322

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 648,081,988 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 593,251,322 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 634,592,611 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 579,761,945 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 668,256,988 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 681,706,988 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 613,175,177 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 648,081,988 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 593,251,322 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 634,592,611 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,761,945 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 668,256,988 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 681,706,988 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 613,175,177 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 54,830,666 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,489,377 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,175,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,450,000 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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034-907-02/Queen City ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 99,866,864 N/A 99,866,864 99,866,864
B - MULTIFAMILY 7,116,569 N/A 7,116,569 7,116,569
C1 - VACANT LOTS 4,420,140 N/A 4,420,140 4,420,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,130,584 N/A 7,130,584 7,130,584
D2 - FARM & RANCH IMP 2,255,070 N/A 2,255,070 2,255,070
E - NON-AG LAND AND IMPROVEMENTS 177,673,350 N/A 177,673,350 177,673,350
F1 - COMMERCIAL REAL 31,028,410 N/A 31,028,410 31,028,410
F2 - INDUSTRIAL REAL 278,925,250 N/A 278,925,250 278,925,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,779,500 N/A 27,779,500 27,779,500
L1 - COMMERCIAL PERSONAL 10,753,781 N/A 10,753,781 10,753,781
L2 - INDUSTRIAL PERSONAL 103,889,620 N/A 103,889,620 103,889,620
M1 - MOBILE HOMES 15,605,330 N/A 15,605,330 15,605,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 35,740 N/A 35,740 35,740
S - SPECIAL INVENTORY 544,550 N/A 544,550 544,550
Subtotal 767,024,758 767,024,758 767,024,758
Less Total Deductions 173,773,436 173,773,436 173,773,436
Total Taxable Value 593,251,322 593,251,322 593,251,322

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 648,081,988 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 593,251,322 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 634,592,611 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 579,761,945 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 668,256,988 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 681,706,988 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 613,175,177 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 648,081,988 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 593,251,322 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 634,592,611 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,761,945 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 668,256,988 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 681,706,988 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 613,175,177 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 54,830,666 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,489,377 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,175,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,450,000 Loss to the third most recent increase in the state-mandated homestead exemption

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