taxes Property Tax Assistance

2021 ISD Summary Worksheet

212-Smith /Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 130,875,505 0.8772 149,196,882 130,875,505
B - MULTIFAMILY 2,702,380 N/A 2,702,380 2,702,380
C1 - VACANT LOTS 11,337,127 N/A 11,337,127 11,337,127
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,584,380 1.2303 6,164,770 7,584,380
D2 - FARM & RANCH IMP 4,894,608 N/A 4,894,608 4,894,608
E - NON-AG LAND AND IMPROVEMENTS 124,875,643 0.9497 131,489,568 124,875,643
F1 - COMMERCIAL REAL 58,552,684 0.9278 63,109,166 58,552,684
F2 - INDUSTRIAL REAL 120,650,084 N/A 120,650,084 120,650,084
G - ALL MINERALS 25,738,201 N/A 25,738,201 25,738,201
J - ALL UTILITIES 41,383,719 0.9405 44,001,828 41,383,719
L1 - COMMERCIAL PERSONAL 73,211,268 0.9980 73,357,984 73,211,268
L2 - INDUSTRIAL PERSONAL 124,315,004 N/A 124,315,004 124,315,004
M1 - MOBILE HOMES 11,753,634 N/A 11,753,634 11,753,634
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,565,102 N/A 1,565,102 1,565,102
S - SPECIAL INVENTORY 1,465,033 N/A 1,465,033 1,465,033
Subtotal 740,904,372 0 771,741,371 740,904,372
Less Total Deductions 81,913,240 0 92,528,652 81,913,240
Total Taxable Value 658,991,132 0 679,212,719 658,991,132

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
671,316,518 658,991,132 671,316,518 658,991,132


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,325,386 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
671,316,518 658,991,132 671,316,518 658,991,132

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 LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

212-910-02/Winona ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 130,875,505 0.8772 149,196,882 130,875,505
B - MULTIFAMILY 2,702,380 N/A 2,702,380 2,702,380
C1 - VACANT LOTS 11,337,127 N/A 11,337,127 11,337,127
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,584,380 1.2303 6,164,770 7,584,380
D2 - FARM & RANCH IMP 4,894,608 N/A 4,894,608 4,894,608
E - NON-AG LAND AND IMPROVEMENTS 124,875,643 0.9497 131,489,568 124,875,643
F1 - COMMERCIAL REAL 58,552,684 0.9278 63,109,166 58,552,684
F2 - INDUSTRIAL REAL 120,650,084 N/A 120,650,084 120,650,084
G - ALL MINERALS 25,738,201 N/A 25,738,201 25,738,201
J - ALL UTILITIES 41,383,719 0.9405 44,001,828 41,383,719
L1 - COMMERCIAL PERSONAL 73,211,268 0.9980 73,357,984 73,211,268
L2 - INDUSTRIAL PERSONAL 124,315,004 N/A 124,315,004 124,315,004
M1 - MOBILE HOMES 11,753,634 N/A 11,753,634 11,753,634
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,565,102 N/A 1,565,102 1,565,102
S - SPECIAL INVENTORY 1,465,033 N/A 1,465,033 1,465,033
Subtotal 740,904,372 771,741,371 740,904,372
Less Total Deductions 81,913,240 92,528,652 81,913,240
Total Taxable Value 658,991,132 679,212,719 658,991,132

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
671,316,518 658,991,132 671,316,518 658,991,132


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
12,325,386 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
671,316,518 658,991,132 671,316,518 658,991,132

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