taxes Property Tax Assistance

2021 ISD Summary Worksheet

245-Willacy /Willacy County

245-904/San Perlita ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 60,636,760 0.6498 93,316,036 93,316,036
B - MULTIFAMILY 4,227,183 N/A 4,227,183 4,227,183
C1 - VACANT LOTS 4,485,249 N/A 4,485,249 4,485,249
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,609,732 0.8873 16,465,417 16,465,417
D2 - FARM & RANCH IMP 489,956 N/A 489,956 489,956
E - NON-AG LAND AND IMPROVEMENTS 5,430,143 N/A 5,430,143 5,430,143
F1 - COMMERCIAL REAL 6,600,203 N/A 6,600,203 6,600,203
F2 - INDUSTRIAL REAL 405,826 N/A 405,826 405,826
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 188,648,792 0.9542 197,703,618 197,703,618
L1 - COMMERCIAL PERSONAL 962,258 N/A 962,258 962,258
L2 - INDUSTRIAL PERSONAL 909,610 N/A 909,610 909,610
M1 - MOBILE HOMES 507,940 N/A 507,940 507,940
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 287,913,652 0 331,503,439 331,503,439
Less Total Deductions 157,840,847 0 164,218,762 164,218,762
Total Taxable Value 130,072,805 0 167,284,677 167,284,677

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 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 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

T1 T2 T3 T4
169,532,815 167,284,677 169,532,815 167,284,677


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,248,138 0


T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
317,216,645 314,968,507 317,216,645 314,968,507

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction


T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

THE PVS FOUND YOUR TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

245-904-02/San Perlita ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 60,636,760 0.6498 93,316,036 93,316,036
B - MULTIFAMILY 4,227,183 N/A 4,227,183 4,227,183
C1 - VACANT LOTS 4,485,249 N/A 4,485,249 4,485,249
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,609,732 0.8873 16,465,417 16,465,417
D2 - FARM & RANCH IMP 489,956 N/A 489,956 489,956
E - NON-AG LAND AND IMPROVEMENTS 5,430,143 N/A 5,430,143 5,430,143
F1 - COMMERCIAL REAL 6,600,203 N/A 6,600,203 6,600,203
F2 - INDUSTRIAL REAL 405,826 N/A 405,826 405,826
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 188,648,792 0.9542 197,703,618 197,703,618
L1 - COMMERCIAL PERSONAL 962,258 N/A 962,258 962,258
L2 - INDUSTRIAL PERSONAL 909,610 N/A 909,610 909,610
M1 - MOBILE HOMES 507,940 N/A 507,940 507,940
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 287,913,652 331,503,439 331,503,439
Less Total Deductions 157,840,847 164,218,762 164,218,762
Total Taxable Value 130,072,805 167,284,677 167,284,677

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 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 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

T1 T2 T3 T4
169,532,815 167,284,677 169,532,815 167,284,677


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
2,248,138 0


T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
317,216,645 314,968,507 317,216,645 314,968,507

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption