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ceiling reduction
2021 ISD Summary Worksheet
230-Upshur /Upshur County
230-901/Big Sandy ISD
| Category | Local Tax Roll Value | 2021 WTD Mean Ratio | 2021 PTAD Value Estimate | 2021 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 72,313,662 | N/A | 72,313,662 | 72,313,662 |
| B - MULTIFAMILY | 3,685,723 | N/A | 3,685,723 | 3,685,723 |
| C1 - VACANT LOTS | 1,573,057 | N/A | 1,573,057 | 1,573,057 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 5,521,446 | N/A | 5,521,446 | 5,521,446 |
| D2 - FARM & RANCH IMP | 3,471,982 | N/A | 3,471,982 | 3,471,982 |
| E - NON-AG LAND AND IMPROVEMENTS | 80,038,162 | N/A | 80,038,162 | 80,038,162 |
| F1 - COMMERCIAL REAL | 12,113,408 | N/A | 12,113,408 | 12,113,408 |
| F2 - INDUSTRIAL REAL | 3,201,090 | N/A | 3,201,090 | 3,201,090 |
| G - ALL MINERALS | 825,862 | N/A | 825,862 | 825,862 |
| J - ALL UTILITIES | 37,149,440 | N/A | 37,149,440 | 37,149,440 |
| L1 - COMMERCIAL PERSONAL | 4,321,554 | N/A | 4,321,554 | 4,321,554 |
| L2 - INDUSTRIAL PERSONAL | 13,586,780 | N/A | 13,586,780 | 13,586,780 |
| M1 - MOBILE HOMES | 3,204,660 | N/A | 3,204,660 | 3,204,660 |
| 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 | 241,006,826 | 0 | 241,006,826 | 241,006,826 |
| Less Total Deductions | 41,119,446 | 0 | 41,119,446 | 41,119,446 |
| Total Taxable Value | 199,887,380 | 0 | 199,887,380 | 199,887,380 |
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 |
|---|---|---|---|
| 207,335,894 | 199,887,380 | 207,335,894 | 199,887,380 |
| Loss To the Additional $10,000 Homestead Exemption |
50% of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 7,448,514 | 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 |
|---|---|---|---|
| 207,335,894 | 199,887,380 | 207,335,894 | 199,887,380 |
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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
250-Wood /Wood County
230-901/Big Sandy ISD
| Category | Local Tax Roll Value | 2021 WTD Mean Ratio | 2021 PTAD Value Estimate | 2021 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 706,660 | N/A | 706,660 | 706,660 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 0 | N/A | 0 | 0 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 996,945 | 1.1125 | 896,121 | 996,945 |
| D2 - FARM & RANCH IMP | 126,970 | N/A | 126,970 | 126,970 |
| E - NON-AG LAND AND IMPROVEMENTS | 18,151,742 | 0.9870 | 18,390,823 | 18,151,742 |
| F1 - COMMERCIAL REAL | 0 | N/A | 0 | 0 |
| F2 - INDUSTRIAL REAL | 0 | N/A | 0 | 0 |
| G - ALL MINERALS | 8,813,940 | 0.9929 | 8,876,966 | 8,813,940 |
| J - ALL UTILITIES | 14,017,900 | 0.9556 | 14,669,213 | 14,017,900 |
| L1 - COMMERCIAL PERSONAL | 10,170 | N/A | 10,170 | 10,170 |
| L2 - INDUSTRIAL PERSONAL | 0 | N/A | 0 | 0 |
| M1 - MOBILE HOMES | 11,040 | N/A | 11,040 | 11,040 |
| 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 | 42,835,367 | 0 | 43,687,963 | 42,835,367 |
| Less Total Deductions | 5,130,848 | 0 | 5,130,848 | 5,130,848 |
| Total Taxable Value | 37,704,519 | 0 | 38,557,115 | 37,704,519 |
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 |
|---|---|---|---|
| 38,397,877 | 37,704,519 | 38,397,877 | 37,704,519 |
| Loss To the Additional $10,000 Homestead Exemption |
50% of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 693,358 | 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 |
|---|---|---|---|
| 38,397,877 | 37,704,519 | 38,397,877 | 37,704,519 |
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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
230-901-02/Big Sandy ISD
| Category | Local Tax Roll Value | 2021 WTD Mean Ratio | 2021 PTAD Value Estimate | 2021 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 73,020,322 | N/A | 73,020,322 | 73,020,322 |
| B - MULTIFAMILY | 3,685,723 | N/A | 3,685,723 | 3,685,723 |
| C1 - VACANT LOTS | 1,573,057 | N/A | 1,573,057 | 1,573,057 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 6,518,391 | 1.0157 | 6,417,567 | 6,518,391 |
| D2 - FARM & RANCH IMP | 3,598,952 | N/A | 3,598,952 | 3,598,952 |
| E - NON-AG LAND AND IMPROVEMENTS | 98,189,904 | 0.9976 | 98,428,985 | 98,189,904 |
| F1 - COMMERCIAL REAL | 12,113,408 | N/A | 12,113,408 | 12,113,408 |
| F2 - INDUSTRIAL REAL | 3,201,090 | N/A | 3,201,090 | 3,201,090 |
| G - ALL MINERALS | 9,639,802 | 0.9935 | 9,702,828 | 9,639,802 |
| J - ALL UTILITIES | 51,167,340 | 0.9874 | 51,818,653 | 51,167,340 |
| L1 - COMMERCIAL PERSONAL | 4,331,724 | N/A | 4,331,724 | 4,331,724 |
| L2 - INDUSTRIAL PERSONAL | 13,586,780 | N/A | 13,586,780 | 13,586,780 |
| M1 - MOBILE HOMES | 3,215,700 | N/A | 3,215,700 | 3,215,700 |
| 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 | 283,842,193 | 284,694,789 | 283,842,193 | |
| Less Total Deductions | 46,250,294 | 46,250,294 | 46,250,294 | |
| Total Taxable Value | 237,591,899 | 238,444,495 | 237,591,899 |
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 |
|---|---|---|---|
| 245,733,771 | 237,591,899 | 245,733,771 | 237,591,899 |
| Loss To the Additional $10,000 Homestead Exemption |
50 % of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 8,141,872 | 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 |
|---|---|---|---|
| 245,733,771 | 237,591,899 | 245,733,771 | 237,591,899 |
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 taxceiling 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