taxes Property Tax Assistance

2024 ISD Summary Worksheet

Leon ISD (all splits)   Leon County   Robertson County  

145-Leon/Leon County

145-911/Leon ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 139,378,960 1.0480 132,995,191 139,378,960
B - MULTIFAMILY 323,440 N/A 323,440 323,440
C1 - VACANT LOTS 14,003,200 N/A 14,003,200 14,003,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,817,719 2.1337 5,069,994 10,817,719
D2 - FARM & RANCH IMP 57,151,420 N/A 57,151,420 57,151,420
E - NON-AG LAND AND IMPROVEMENTS 281,586,790 1.0216 275,633,115 281,586,790
F1 - COMMERCIAL REAL 25,919,040 N/A 25,919,040 25,919,040
F2 - INDUSTRIAL REAL 23,823,220 N/A 23,823,220 23,823,220
G - ALL MINERALS 78,719,350 1.0152 77,540,731 78,719,350
J - ALL UTILITIES 276,969,610 0.9426 293,835,784 276,969,610
L1 - COMMERCIAL PERSONAL 11,181,700 N/A 11,181,700 11,181,700
L2 - INDUSTRIAL PERSONAL 303,256,910 N/A 303,256,910 303,256,910
M1 - MOBILE HOMES 20,309,610 N/A 20,309,610 20,309,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 459,060 N/A 459,060 459,060
Subtotal 1,243,900,029 0 1,241,502,415 1,243,900,029
Less Total Deductions 200,363,302 0 195,091,313 200,363,302
Total Taxable Value 1,043,536,727 0 1,046,411,102 1,043,536,727

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 1,088,330,637 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,043,536,727 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,088,330,637 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,043,536,727 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,105,370,637 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,116,730,637 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,065,935,584 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 1,088,330,637 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,043,536,727 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,088,330,637 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,043,536,727 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,105,370,637 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,116,730,637 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,065,935,584 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 44,793,910 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 17,040,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,360,000 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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198-Robertson/Robertson County

145-911/Leon ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 74,130,942 N/A 74,130,942 74,130,942
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,524,497 N/A 4,524,497 4,524,497
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,955,468 N/A 1,955,468 1,955,468
D2 - FARM & RANCH IMP 1,918,964 N/A 1,918,964 1,918,964
E - NON-AG LAND AND IMPROVEMENTS 17,451,052 N/A 17,451,052 17,451,052
F1 - COMMERCIAL REAL 92,174 N/A 92,174 92,174
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,056,084 N/A 1,056,084 1,056,084
J - ALL UTILITIES 12,416,899 N/A 12,416,899 12,416,899
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 57,333 N/A 57,333 57,333
M1 - MOBILE HOMES 1,063,540 N/A 1,063,540 1,063,540
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 114,666,953 0 114,666,953 114,666,953
Less Total Deductions 27,657,600 0 27,657,600 27,657,600
Total Taxable Value 87,009,353 0 87,009,353 87,009,353

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 93,420,482 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,009,353 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 93,420,482 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,009,353 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 95,445,482 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 96,795,482 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 91,235,117 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 93,420,482 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 87,009,353 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 93,420,482 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 87,009,353 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 95,445,482 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 96,795,482 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 91,235,117 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 6,411,129 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 2,025,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,350,000 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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145-911-02/Leon ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 213,509,902 1.0308 207,126,133 213,509,902
B - MULTIFAMILY 323,440 N/A 323,440 323,440
C1 - VACANT LOTS 18,527,697 N/A 18,527,697 18,527,697
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,773,187 1.8181 7,025,462 12,773,187
D2 - FARM & RANCH IMP 59,070,384 N/A 59,070,384 59,070,384
E - NON-AG LAND AND IMPROVEMENTS 299,037,842 1.0203 293,084,167 299,037,842
F1 - COMMERCIAL REAL 26,011,214 N/A 26,011,214 26,011,214
F2 - INDUSTRIAL REAL 23,823,220 N/A 23,823,220 23,823,220
G - ALL MINERALS 79,775,434 1.0150 78,596,815 79,775,434
J - ALL UTILITIES 289,386,509 0.9449 306,252,683 289,386,509
L1 - COMMERCIAL PERSONAL 11,181,700 N/A 11,181,700 11,181,700
L2 - INDUSTRIAL PERSONAL 303,314,243 N/A 303,314,243 303,314,243
M1 - MOBILE HOMES 21,373,150 N/A 21,373,150 21,373,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 459,060 N/A 459,060 459,060
Subtotal 1,358,566,982 1,356,169,368 1,358,566,982
Less Total Deductions 228,020,902 222,748,913 228,020,902
Total Taxable Value 1,130,546,080 1,133,420,455 1,130,546,080

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 1,181,751,119 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,130,546,080 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,181,751,119 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,130,546,080 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,200,816,119 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,213,526,119 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,157,170,701 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 1,181,751,119 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,130,546,080 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,181,751,119 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,130,546,080 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,200,816,119 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,213,526,119 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,157,170,701 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 51,205,039 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 19,065,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,710,000 Loss to the third most recent increase in the state-mandated homestead exemption

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