taxes Property Tax Assistance

2024 ISD Summary Worksheet

Kress ISD (all splits)   Swisher County  

219-Swisher/Swisher County

219-905/Kress ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 18,115,661 0.9083 19,944,579 18,115,661
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 88,690 N/A 88,690 88,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,786,654 2.2071 10,777,350 23,786,654
D2 - FARM & RANCH IMP 3,786,885 N/A 3,786,885 3,786,885
E - NON-AG LAND AND IMPROVEMENTS 34,785,154 0.9802 35,487,813 34,785,154
F1 - COMMERCIAL REAL 2,893,010 N/A 2,893,010 2,893,010
F2 - INDUSTRIAL REAL 420,879,250 N/A 420,879,250 420,879,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 41,984,310 0.9504 44,175,410 41,984,310
L1 - COMMERCIAL PERSONAL 3,701,456 N/A 3,701,456 3,701,456
L2 - INDUSTRIAL PERSONAL 22,494,714 N/A 22,494,714 22,494,714
M1 - MOBILE HOMES 1,203,300 N/A 1,203,300 1,203,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 61,460 N/A 61,460 61,460
Subtotal 573,931,824 0 565,645,197 573,931,824
Less Total Deductions 422,877,002 0 424,613,644 422,877,002
Total Taxable Value 151,054,822 0 141,031,553 151,054,822

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 157,160,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 151,054,822 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 157,160,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 151,054,822 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 160,940,769 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 163,460,769 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 151,054,822 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 555,469,339 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 549,363,392 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 555,469,339 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 549,363,392 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 559,249,339 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 561,769,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 549,363,392 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 6,105,947 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 3,780,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,520,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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219-905-02/Kress ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 18,115,661 0.9083 19,944,579 18,115,661
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 88,690 N/A 88,690 88,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,786,654 2.2071 10,777,350 23,786,654
D2 - FARM & RANCH IMP 3,786,885 N/A 3,786,885 3,786,885
E - NON-AG LAND AND IMPROVEMENTS 34,785,154 0.9802 35,487,813 34,785,154
F1 - COMMERCIAL REAL 2,893,010 N/A 2,893,010 2,893,010
F2 - INDUSTRIAL REAL 420,879,250 N/A 420,879,250 420,879,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 41,984,310 0.9504 44,175,410 41,984,310
L1 - COMMERCIAL PERSONAL 3,701,456 N/A 3,701,456 3,701,456
L2 - INDUSTRIAL PERSONAL 22,494,714 N/A 22,494,714 22,494,714
M1 - MOBILE HOMES 1,203,300 N/A 1,203,300 1,203,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 61,460 N/A 61,460 61,460
Subtotal 573,931,824 565,645,197 573,931,824
Less Total Deductions 422,877,002 424,613,644 422,877,002
Total Taxable Value 151,054,822 141,031,553 151,054,822

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 157,160,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 151,054,822 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 157,160,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 151,054,822 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 160,940,769 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 163,460,769 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 151,054,822 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 555,469,339 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 549,363,392 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 555,469,339 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 549,363,392 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 559,249,339 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 561,769,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 549,363,392 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 6,105,947 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 3,780,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,520,000 Loss to the third most recent increase in the state-mandated homestead exemption

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