taxes Property Tax Assistance

2024 ISD Summary Worksheet

Tyler ISD (all splits)   Smith County  

212-Smith/Smith County

212-905/Tyler ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 10,456,143,442 0.9673 10,809,617,949 10,456,143,442
B - MULTIFAMILY 1,253,556,841 1.0194 1,229,700,648 1,253,556,841
C1 - VACANT LOTS 291,208,950 N/A 291,208,950 291,208,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,600,818 1.3440 6,399,548 8,600,818
D2 - FARM & RANCH IMP 9,028,030 N/A 9,028,030 9,028,030
E - NON-AG LAND AND IMPROVEMENTS 700,701,423 0.8554 819,150,600 700,701,423
F1 - COMMERCIAL REAL 3,157,397,367 1.0326 3,057,715,831 3,157,397,367
F2 - INDUSTRIAL REAL 274,579,019 N/A 274,579,019 274,579,019
G - ALL MINERALS 70,530,844 N/A 70,530,844 70,530,844
J - ALL UTILITIES 256,043,653 0.9529 268,699,394 256,043,653
L1 - COMMERCIAL PERSONAL 1,092,777,994 1.0581 1,032,773,834 1,092,777,994
L2 - INDUSTRIAL PERSONAL 441,037,921 N/A 441,037,921 441,037,921
M1 - MOBILE HOMES 44,294,713 N/A 44,294,713 44,294,713
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,891,842 N/A 11,891,842 11,891,842
S - SPECIAL INVENTORY 112,047,678 N/A 112,047,678 112,047,678
Subtotal 18,179,840,535 0 18,478,676,801 18,179,840,535
Less Total Deductions 5,307,676,336 0 5,451,739,432 5,307,676,336
Total Taxable Value 12,872,164,199 0 13,026,937,369 12,872,164,199

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 14,220,669,032 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,872,164,199 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,220,669,032 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,872,164,199 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,609,679,032 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 14,869,019,032 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,863,919,034 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 14,220,669,032 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,872,164,199 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,220,669,032 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,872,164,199 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,609,679,032 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 14,869,019,032 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,863,919,034 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 1,348,504,833 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 389,010,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 259,340,000 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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212-905-02/Tyler ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 10,456,143,442 0.9673 10,809,617,949 10,456,143,442
B - MULTIFAMILY 1,253,556,841 1.0194 1,229,700,648 1,253,556,841
C1 - VACANT LOTS 291,208,950 N/A 291,208,950 291,208,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,600,818 1.3440 6,399,548 8,600,818
D2 - FARM & RANCH IMP 9,028,030 N/A 9,028,030 9,028,030
E - NON-AG LAND AND IMPROVEMENTS 700,701,423 0.8554 819,150,600 700,701,423
F1 - COMMERCIAL REAL 3,157,397,367 1.0326 3,057,715,831 3,157,397,367
F2 - INDUSTRIAL REAL 274,579,019 N/A 274,579,019 274,579,019
G - ALL MINERALS 70,530,844 N/A 70,530,844 70,530,844
J - ALL UTILITIES 256,043,653 0.9529 268,699,394 256,043,653
L1 - COMMERCIAL PERSONAL 1,092,777,994 1.0581 1,032,773,834 1,092,777,994
L2 - INDUSTRIAL PERSONAL 441,037,921 N/A 441,037,921 441,037,921
M1 - MOBILE HOMES 44,294,713 N/A 44,294,713 44,294,713
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,891,842 N/A 11,891,842 11,891,842
S - SPECIAL INVENTORY 112,047,678 N/A 112,047,678 112,047,678
Subtotal 18,179,840,535 18,478,676,801 18,179,840,535
Less Total Deductions 5,307,676,336 5,451,739,432 5,307,676,336
Total Taxable Value 12,872,164,199 13,026,937,369 12,872,164,199

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 14,220,669,032 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,872,164,199 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,220,669,032 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,872,164,199 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,609,679,032 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 14,869,019,032 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,863,919,034 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 14,220,669,032 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,872,164,199 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,220,669,032 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,872,164,199 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,609,679,032 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 14,869,019,032 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,863,919,034 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 1,348,504,833 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 389,010,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 259,340,000 Loss to the third most recent increase in the state-mandated homestead exemption

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