taxes Property Tax Assistance

2022 ISD Summary Worksheet

100-Hardin/Hardin County

100-907/Lumberton ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,465,414,914	0.8717	1,681,100,050	1,681,100,050
B - MULTIFAMILY	39,400,174	N/A	39,400,174	39,400,174
C1 - VACANT LOTS	35,695,986	N/A	35,695,986	35,695,986
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,742,141	1.5894	2,983,527	2,983,527
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	121,506,365	0.8644	140,567,289	140,567,289
F1 - COMMERCIAL REAL	167,925,747	0.8794	190,954,909	190,954,909
F2 - INDUSTRIAL REAL	355,136	N/A	355,136	355,136
G - ALL MINERALS	11,036,680	N/A	11,036,680	11,036,680
J - ALL UTILITIES	33,387,631	N/A	33,387,631	33,387,631
L1 - COMMERCIAL PERSONAL	46,333,193	N/A	46,333,193	46,333,193
L2 - INDUSTRIAL PERSONAL	3,534,870	N/A	3,534,870	3,534,870
M1 - MOBILE HOMES	29,814,168	N/A	29,814,168	29,814,168
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	2,998,760	N/A	2,998,760	2,998,760
S - SPECIAL INVENTORY	4,601,105	N/A	4,601,105	4,601,105
Subtotal	1,966,746,870	0	2,222,763,478	2,222,763,478
Less Total Deductions	393,744,824	0	456,005,736	456,005,736
Total Taxable Value	1,573,002,046	0	1,766,757,742	1,766,757,742

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
1,844,894,586	1,766,757,742	1,844,894,586	1,766,757,742	1,904,684,586

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
78,136,844	0	59,790,000

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
1,844,894,586	1,766,757,742	1,844,894,586	1,766,757,742	1,904,684,586

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

100-907-02/Lumberton ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,465,414,914	0.8717	1,681,100,050	1,681,100,050
B - MULTIFAMILY	39,400,174	N/A	39,400,174	39,400,174
C1 - VACANT LOTS	35,695,986	N/A	35,695,986	35,695,986
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,742,141	1.5894	2,983,527	2,983,527
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	121,506,365	0.8644	140,567,289	140,567,289
F1 - COMMERCIAL REAL	167,925,747	0.8794	190,954,909	190,954,909
F2 - INDUSTRIAL REAL	355,136	N/A	355,136	355,136
G - ALL MINERALS	11,036,680	N/A	11,036,680	11,036,680
J - ALL UTILITIES	33,387,631	N/A	33,387,631	33,387,631
L1 - COMMERCIAL PERSONAL	46,333,193	N/A	46,333,193	46,333,193
L2 - INDUSTRIAL PERSONAL	3,534,870	N/A	3,534,870	3,534,870
M1 - MOBILE HOMES	29,814,168	N/A	29,814,168	29,814,168
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	2,998,760	N/A	2,998,760	2,998,760
S - SPECIAL INVENTORY	4,601,105	N/A	4,601,105	4,601,105
Subtotal	1,966,746,870		2,222,763,478	2,222,763,478
Less Total Deductions	393,744,824		456,005,736	456,005,736
Total Taxable Value	1,573,002,046		1,766,757,742	1,766,757,742

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
1,844,894,586	1,766,757,742	1,844,894,586	1,766,757,742	1,904,684,586

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
78,136,844	0	59,790,000

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
1,844,894,586	1,766,757,742	1,844,894,586	1,766,757,742	1,904,684,586

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