taxes Property Tax Assistance

2022 ISD Summary Worksheet

043-Collin/Collin County

074-909/Leonard ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 3,165,105 N/A 3,165,105 3,165,105
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 168,404 N/A 168,404 168,404
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 379,181 N/A 379,181 379,181
D2 - FARM & RANCH IMP 745,473 N/A 745,473 745,473
E - NON-AG LAND AND IMPROVEMENTS 28,363,562 N/A 28,363,562 28,363,562
F1 - COMMERCIAL REAL 1,030,015 N/A 1,030,015 1,030,015
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,148,584 N/A 1,148,584 1,148,584
L1 - COMMERCIAL PERSONAL 138,327 N/A 138,327 138,327
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 211,180 N/A 211,180 211,180
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 35,349,831 0 35,349,831 35,349,831
Less Total Deductions 7,698,163 0 7,698,163 7,698,163
Total Taxable Value 27,651,668 0 27,651,668 27,651,668

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

Measure Value Description
T1 28,485,378 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 27,651,668 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 28,485,378 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 27,651,668 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 29,195,378 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 28,485,378 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 27,651,668 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 28,485,378 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 27,651,668 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 29,195,378 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 833,710 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 710,000 Loss to the previous increase in the state-mandated homestead

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

074-Fannin/Fannin County

074-909/Leonard ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 206,168,248 N/A 206,168,248 206,168,248
B - MULTIFAMILY 5,072,500 N/A 5,072,500 5,072,500
C1 - VACANT LOTS 6,732,286 N/A 6,732,286 6,732,286
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,482,762 N/A 3,482,762 3,482,762
D2 - FARM & RANCH IMP 5,383,608 N/A 5,383,608 5,383,608
E - NON-AG LAND AND IMPROVEMENTS 127,082,407 N/A 127,082,407 127,082,407
F1 - COMMERCIAL REAL 28,510,407 N/A 28,510,407 28,510,407
F2 - INDUSTRIAL REAL 651,180 N/A 651,180 651,180
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 18,627,530 N/A 18,627,530 18,627,530
L1 - COMMERCIAL PERSONAL 13,796,740 N/A 13,796,740 13,796,740
L2 - INDUSTRIAL PERSONAL 1,170,990 N/A 1,170,990 1,170,990
M1 - MOBILE HOMES 2,735,230 N/A 2,735,230 2,735,230
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 356,170 N/A 356,170 356,170
S - SPECIAL INVENTORY 600 N/A 600 600
Subtotal 419,770,658 0 419,770,658 419,770,658
Less Total Deductions 97,430,223 0 97,430,223 97,430,223
Total Taxable Value 322,340,435 0 322,340,435 322,340,435

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

Measure Value Description
T1 333,839,510 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 322,340,435 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 333,839,510 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 322,340,435 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 342,989,510 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 333,839,510 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 322,340,435 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 333,839,510 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 322,340,435 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 342,989,510 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,499,075 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,150,000 Loss to the previous increase in the state-mandated homestead

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

116-Hunt/Hunt County

074-909/Leonard ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 9,234,330 N/A 9,234,330 9,234,330
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 955,310 N/A 955,310 955,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 606,840 N/A 606,840 606,840
D2 - FARM & RANCH IMP 1,157,360 N/A 1,157,360 1,157,360
E - NON-AG LAND AND IMPROVEMENTS 23,906,400 N/A 23,906,400 23,906,400
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,534,370 N/A 2,534,370 2,534,370
L1 - COMMERCIAL PERSONAL 49,010 N/A 49,010 49,010
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 905,000 N/A 905,000 905,000
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 39,348,620 0 39,348,620 39,348,620
Less Total Deductions 10,527,580 0 10,527,580 10,527,580
Total Taxable Value 28,821,040 0 28,821,040 28,821,040

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

Measure Value Description
T1 29,676,095 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 28,821,040 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 29,676,095 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,821,040 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,576,095 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 29,676,095 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 28,821,040 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 29,676,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 28,821,040 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 30,576,095 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 855,055 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 900,000 Loss to the previous increase in the state-mandated homestead

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

074-909-02/Leonard ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 218,567,683 N/A 218,567,683 218,567,683
B - MULTIFAMILY 5,072,500 N/A 5,072,500 5,072,500
C1 - VACANT LOTS 7,856,000 N/A 7,856,000 7,856,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,468,783 N/A 4,468,783 4,468,783
D2 - FARM & RANCH IMP 7,286,441 N/A 7,286,441 7,286,441
E - NON-AG LAND AND IMPROVEMENTS 179,352,369 N/A 179,352,369 179,352,369
F1 - COMMERCIAL REAL 29,540,422 N/A 29,540,422 29,540,422
F2 - INDUSTRIAL REAL 651,180 N/A 651,180 651,180
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 22,310,484 N/A 22,310,484 22,310,484
L1 - COMMERCIAL PERSONAL 13,984,077 N/A 13,984,077 13,984,077
L2 - INDUSTRIAL PERSONAL 1,170,990 N/A 1,170,990 1,170,990
M1 - MOBILE HOMES 3,851,410 N/A 3,851,410 3,851,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 356,170 N/A 356,170 356,170
S - SPECIAL INVENTORY 600 N/A 600 600
Subtotal 494,469,109 494,469,109 494,469,109
Less Total Deductions 115,655,966 115,655,966 115,655,966
Total Taxable Value 378,813,143 378,813,143 378,813,143

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

Measure Value Description
T1 392,000,983 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 378,813,143 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 392,000,983 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 378,813,143 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 402,760,983 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 392,000,983 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 378,813,143 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 392,000,983 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 378,813,143 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 402,760,983 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,187,840 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,760,000 Loss to the previous increase in the state-mandated homestead