taxes Property Tax Assistance

2021 ISD Summary Worksheet

139-Lamar /Lamar County

139-909/Paris ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 647,282,613 0.8672 746,405,227 746,405,227
B - MULTIFAMILY 94,281,119 0.8831 106,761,543 106,761,543
C1 - VACANT LOTS 21,650,783 N/A 21,650,783 21,650,783
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 485,660 1.1952 406,340 406,340
D2 - FARM & RANCH IMP 263,350 N/A 263,350 263,350
E - NON-AG LAND AND IMPROVEMENTS 16,008,540 N/A 16,008,540 16,008,540
F1 - COMMERCIAL REAL 299,710,559 0.9456 316,952,791 316,952,791
F2 - INDUSTRIAL REAL 121,854,980 N/A 121,854,980 121,854,980
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,461,770 N/A 39,461,770 39,461,770
L1 - COMMERCIAL PERSONAL 99,328,730 0.9888 100,453,813 100,453,813
L2 - INDUSTRIAL PERSONAL 94,658,610 N/A 94,658,610 94,658,610
M1 - MOBILE HOMES 350,660 N/A 350,660 350,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 14,489,960 N/A 14,489,960 14,489,960
Subtotal 1,450,093,174 0 1,579,984,207 1,579,984,207
Less Total Deductions 270,920,223 0 312,734,204 312,734,204
Total Taxable Value 1,179,172,951 0 1,267,250,003 1,267,250,003

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
1,302,770,522 1,267,250,003 1,302,770,522 1,267,250,003


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
35,520,519 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
1,302,770,522 1,267,250,003 1,302,770,522 1,267,250,003

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)

139-909-02/Paris ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 647,282,613 0.8672 746,405,227 746,405,227
B - MULTIFAMILY 94,281,119 0.8831 106,761,543 106,761,543
C1 - VACANT LOTS 21,650,783 N/A 21,650,783 21,650,783
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 485,660 1.1952 406,340 406,340
D2 - FARM & RANCH IMP 263,350 N/A 263,350 263,350
E - NON-AG LAND AND IMPROVEMENTS 16,008,540 N/A 16,008,540 16,008,540
F1 - COMMERCIAL REAL 299,710,559 0.9456 316,952,791 316,952,791
F2 - INDUSTRIAL REAL 121,854,980 N/A 121,854,980 121,854,980
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,461,770 N/A 39,461,770 39,461,770
L1 - COMMERCIAL PERSONAL 99,328,730 0.9888 100,453,813 100,453,813
L2 - INDUSTRIAL PERSONAL 94,658,610 N/A 94,658,610 94,658,610
M1 - MOBILE HOMES 350,660 N/A 350,660 350,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 265,840 N/A 265,840 265,840
S - SPECIAL INVENTORY 14,489,960 N/A 14,489,960 14,489,960
Subtotal 1,450,093,174 1,579,984,207 1,579,984,207
Less Total Deductions 270,920,223 312,734,204 312,734,204
Total Taxable Value 1,179,172,951 1,267,250,003 1,267,250,003

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
1,302,770,522 1,267,250,003 1,302,770,522 1,267,250,003


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
35,520,519 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
1,302,770,522 1,267,250,003 1,302,770,522 1,267,250,003

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