taxes Property Tax Assistance

2024 ISD Summary Worksheet

Big Sandy ISD (all splits)   Polk County  

187-Polk/Polk County

187-901/Big Sandy ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 81,261,503 N/A 81,261,503 81,261,503
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,564,568 N/A 12,564,568 12,564,568
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,279,274 N/A 19,279,274 19,279,274
D2 - FARM & RANCH IMP 1,244,835 N/A 1,244,835 1,244,835
E - NON-AG LAND AND IMPROVEMENTS 77,836,020 N/A 77,836,020 77,836,020
F1 - COMMERCIAL REAL 1,509,244 N/A 1,509,244 1,509,244
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 54,646,637 N/A 54,646,637 54,646,637
J - ALL UTILITIES 29,451,357 N/A 29,451,357 29,451,357
L1 - COMMERCIAL PERSONAL 595,106 N/A 595,106 595,106
L2 - INDUSTRIAL PERSONAL 1,663,580 N/A 1,663,580 1,663,580
M1 - MOBILE HOMES 16,798,762 N/A 16,798,762 16,798,762
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 801,283 N/A 801,283 801,283
Subtotal 297,652,169 0 297,652,169 297,652,169
Less Total Deductions 76,501,007 0 76,501,007 76,501,007
Total Taxable Value 221,151,162 0 221,151,162 221,151,162

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 244,226,271 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 221,151,162 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 237,572,913 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 214,497,804 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 253,091,271 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 259,001,271 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 226,954,966 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 244,226,271 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 221,151,162 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 237,572,913 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 214,497,804 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 253,091,271 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 259,001,271 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 226,954,966 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 23,075,109 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 6,653,358 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,865,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,910,000 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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187-901-02/Big Sandy ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 81,261,503 N/A 81,261,503 81,261,503
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,564,568 N/A 12,564,568 12,564,568
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,279,274 N/A 19,279,274 19,279,274
D2 - FARM & RANCH IMP 1,244,835 N/A 1,244,835 1,244,835
E - NON-AG LAND AND IMPROVEMENTS 77,836,020 N/A 77,836,020 77,836,020
F1 - COMMERCIAL REAL 1,509,244 N/A 1,509,244 1,509,244
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 54,646,637 N/A 54,646,637 54,646,637
J - ALL UTILITIES 29,451,357 N/A 29,451,357 29,451,357
L1 - COMMERCIAL PERSONAL 595,106 N/A 595,106 595,106
L2 - INDUSTRIAL PERSONAL 1,663,580 N/A 1,663,580 1,663,580
M1 - MOBILE HOMES 16,798,762 N/A 16,798,762 16,798,762
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 801,283 N/A 801,283 801,283
Subtotal 297,652,169 297,652,169 297,652,169
Less Total Deductions 76,501,007 76,501,007 76,501,007
Total Taxable Value 221,151,162 221,151,162 221,151,162

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 244,226,271 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 221,151,162 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 237,572,913 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 214,497,804 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 253,091,271 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 259,001,271 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 226,954,966 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 244,226,271 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 221,151,162 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 237,572,913 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 214,497,804 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 253,091,271 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 259,001,271 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 226,954,966 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 23,075,109 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 6,653,358 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,865,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,910,000 Loss to the third most recent increase in the state-mandated homestead exemption

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