taxes Property Tax Assistance

2021 ISD Summary Worksheet

226-Tom Green /Tom Green County

226-901/Christoval ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	183,559,030	0.8182	224,344,940	183,559,030
B - MULTIFAMILY	337,670	N/A	337,670	337,670
C1 - VACANT LOTS	5,926,350	N/A	5,926,350	5,926,350
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,955,773	1.7674	7,330,295	12,955,773
D2 - FARM & RANCH IMP	7,157,180	N/A	7,157,180	7,157,180
E - NON-AG LAND AND IMPROVEMENTS	61,328,090	0.9452	64,883,718	61,328,090
F1 - COMMERCIAL REAL	2,496,610	N/A	2,496,610	2,496,610
F2 - INDUSTRIAL REAL	50,580	N/A	50,580	50,580
G - ALL MINERALS	1,950,700	N/A	1,950,700	1,950,700
J - ALL UTILITIES	21,653,930	0.9525	22,733,785	21,653,930
L1 - COMMERCIAL PERSONAL	3,363,590	N/A	3,363,590	3,363,590
L2 - INDUSTRIAL PERSONAL	72,192,740	N/A	72,192,740	72,192,740
M1 - MOBILE HOMES	748,530	N/A	748,530	748,530
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,024,760	N/A	1,024,760	1,024,760
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	374,745,533	0	414,541,448	374,745,533
Less Total Deductions	41,409,920	0	55,751,196	41,409,920
Total Taxable Value	333,335,613	0	358,790,252	333,335,613

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
341,614,873	333,335,613	341,614,873	333,335,613

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
8,279,260	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
341,614,873	333,335,613	341,614,873	333,335,613

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

226-901-02/Christoval ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	183,559,030	0.8182	224,344,940	183,559,030
B - MULTIFAMILY	337,670	N/A	337,670	337,670
C1 - VACANT LOTS	5,926,350	N/A	5,926,350	5,926,350
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,955,773	1.7674	7,330,295	12,955,773
D2 - FARM & RANCH IMP	7,157,180	N/A	7,157,180	7,157,180
E - NON-AG LAND AND IMPROVEMENTS	61,328,090	0.9452	64,883,718	61,328,090
F1 - COMMERCIAL REAL	2,496,610	N/A	2,496,610	2,496,610
F2 - INDUSTRIAL REAL	50,580	N/A	50,580	50,580
G - ALL MINERALS	1,950,700	N/A	1,950,700	1,950,700
J - ALL UTILITIES	21,653,930	0.9525	22,733,785	21,653,930
L1 - COMMERCIAL PERSONAL	3,363,590	N/A	3,363,590	3,363,590
L2 - INDUSTRIAL PERSONAL	72,192,740	N/A	72,192,740	72,192,740
M1 - MOBILE HOMES	748,530	N/A	748,530	748,530
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,024,760	N/A	1,024,760	1,024,760
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	374,745,533		414,541,448	374,745,533
Less Total Deductions	41,409,920		55,751,196	41,409,920
Total Taxable Value	333,335,613		358,790,252	333,335,613

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
341,614,873	333,335,613	341,614,873	333,335,613

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
8,279,260	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
341,614,873	333,335,613	341,614,873	333,335,613

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