taxes Property Tax Assistance

2022 ISD Summary Worksheet

034-Cass/Cass County

034-903/Hughes Springs ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	70,341,091	N/A	70,341,091	70,341,091
B - MULTIFAMILY	4,845,540	N/A	4,845,540	4,845,540
C1 - VACANT LOTS	2,214,283	N/A	2,214,283	2,214,283
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,897,055	N/A	7,897,055	7,897,055
D2 - FARM & RANCH IMP	7,784,380	N/A	7,784,380	7,784,380
E - NON-AG LAND AND IMPROVEMENTS	127,984,655	N/A	127,984,655	127,984,655
F1 - COMMERCIAL REAL	23,788,120	N/A	23,788,120	23,788,120
F2 - INDUSTRIAL REAL	4,851,620	N/A	4,851,620	4,851,620
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	13,373,640	N/A	13,373,640	13,373,640
L1 - COMMERCIAL PERSONAL	6,408,853	N/A	6,408,853	6,408,853
L2 - INDUSTRIAL PERSONAL	21,955,420	N/A	21,955,420	21,955,420
M1 - MOBILE HOMES	5,447,610	N/A	5,447,610	5,447,610
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	680,760	N/A	680,760	680,760
Subtotal	297,573,027	0	297,573,027	297,573,027
Less Total Deductions	68,637,809	0	68,637,809	68,637,809
Total Taxable Value	228,935,218	0	228,935,218	228,935,218

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	T13
243,841,115	228,935,218	243,841,115	228,935,218	255,491,115

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
14,905,897	0	11,650,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
243,841,115	228,935,218	243,841,115	228,935,218	255,491,115

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

172-Morris/Morris County

034-903/Hughes Springs ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,643,490	N/A	1,643,490	1,643,490
B - MULTIFAMILY	545,060	N/A	545,060	545,060
C1 - VACANT LOTS	119,080	N/A	119,080	119,080
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	558,680	N/A	558,680	558,680
D2 - FARM & RANCH IMP	4,470	N/A	4,470	4,470
E - NON-AG LAND AND IMPROVEMENTS	10,636,800	N/A	10,636,800	10,636,800
F1 - COMMERCIAL REAL	145,810	N/A	145,810	145,810
F2 - INDUSTRIAL REAL	6,762,820	N/A	6,762,820	6,762,820
G - ALL MINERALS	2,867,570	N/A	2,867,570	2,867,570
J - ALL UTILITIES	2,311,790	N/A	2,311,790	2,311,790
L1 - COMMERCIAL PERSONAL	26,570	N/A	26,570	26,570
L2 - INDUSTRIAL PERSONAL	19,494,770	N/A	19,494,770	19,494,770
M1 - MOBILE HOMES	3,570	N/A	3,570	3,570
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	45,120,480	0	45,120,480	45,120,480
Less Total Deductions	1,188,533	0	1,188,533	1,188,533
Total Taxable Value	43,931,947	0	43,931,947	43,931,947

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	T13
44,235,397	43,931,947	44,235,397	43,931,947	44,475,397

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
303,450	0	240,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
44,235,397	43,931,947	44,235,397	43,931,947	44,475,397

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

034-903-02/Hughes Springs ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	71,984,581	N/A	71,984,581	71,984,581
B - MULTIFAMILY	5,390,600	N/A	5,390,600	5,390,600
C1 - VACANT LOTS	2,333,363	N/A	2,333,363	2,333,363
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	8,455,735	N/A	8,455,735	8,455,735
D2 - FARM & RANCH IMP	7,788,850	N/A	7,788,850	7,788,850
E - NON-AG LAND AND IMPROVEMENTS	138,621,455	N/A	138,621,455	138,621,455
F1 - COMMERCIAL REAL	23,933,930	N/A	23,933,930	23,933,930
F2 - INDUSTRIAL REAL	11,614,440	N/A	11,614,440	11,614,440
G - ALL MINERALS	2,867,570	N/A	2,867,570	2,867,570
J - ALL UTILITIES	15,685,430	N/A	15,685,430	15,685,430
L1 - COMMERCIAL PERSONAL	6,435,423	N/A	6,435,423	6,435,423
L2 - INDUSTRIAL PERSONAL	41,450,190	N/A	41,450,190	41,450,190
M1 - MOBILE HOMES	5,451,180	N/A	5,451,180	5,451,180
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	680,760	N/A	680,760	680,760
Subtotal	342,693,507		342,693,507	342,693,507
Less Total Deductions	69,826,342		69,826,342	69,826,342
Total Taxable Value	272,867,165		272,867,165	272,867,165

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	T13
288,076,512	272,867,165	288,076,512	272,867,165	299,966,512

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
15,209,347	0	11,890,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
288,076,512	272,867,165	288,076,512	272,867,165	299,966,512

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement