taxes Property Tax Assistance

2022 ISD Summary Worksheet

132-Kent/Kent County

132-902/Jayton-Girard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	9,570,120	N/A	9,570,120	9,570,120
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	553,110	N/A	553,110	553,110
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	16,912,291	1.5590	10,848,446	16,912,291
D2 - FARM & RANCH IMP	834,510	N/A	834,510	834,510
E - NON-AG LAND AND IMPROVEMENTS	15,842,040	N/A	15,842,040	15,842,040
F1 - COMMERCIAL REAL	965,330	N/A	965,330	965,330
F2 - INDUSTRIAL REAL	22,216,230	N/A	22,216,230	22,216,230
G - ALL MINERALS	329,948,950	1.0039	328,667,148	329,948,950
J - ALL UTILITIES	45,905,150	0.8911	51,515,150	45,905,150
L1 - COMMERCIAL PERSONAL	339,332	N/A	339,332	339,332
L2 - INDUSTRIAL PERSONAL	1,369,580	N/A	1,369,580	1,369,580
M1 - MOBILE HOMES	831,190	N/A	831,190	831,190
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	445,287,833	0	443,552,186	445,287,833
Less Total Deductions	9,120,953	0	9,120,953	9,120,953
Total Taxable Value	436,166,880	0	434,431,233	436,166,880

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
437,774,720	436,166,880	437,021,530	435,413,690	440,024,720

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
1,607,840	753,190	2,250,000

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
437,774,720	436,166,880	437,021,530	435,413,690	440,024,720

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

132-902-02/Jayton-Girard ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	9,570,120	N/A	9,570,120	9,570,120
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	553,110	N/A	553,110	553,110
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	16,912,291	1.5590	10,848,446	16,912,291
D2 - FARM & RANCH IMP	834,510	N/A	834,510	834,510
E - NON-AG LAND AND IMPROVEMENTS	15,842,040	N/A	15,842,040	15,842,040
F1 - COMMERCIAL REAL	965,330	N/A	965,330	965,330
F2 - INDUSTRIAL REAL	22,216,230	N/A	22,216,230	22,216,230
G - ALL MINERALS	329,948,950	1.0039	328,667,148	329,948,950
J - ALL UTILITIES	45,905,150	0.8911	51,515,150	45,905,150
L1 - COMMERCIAL PERSONAL	339,332	N/A	339,332	339,332
L2 - INDUSTRIAL PERSONAL	1,369,580	N/A	1,369,580	1,369,580
M1 - MOBILE HOMES	831,190	N/A	831,190	831,190
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	445,287,833		443,552,186	445,287,833
Less Total Deductions	9,120,953		9,120,953	9,120,953
Total Taxable Value	436,166,880		434,431,233	436,166,880

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
437,774,720	436,166,880	437,021,530	435,413,690	440,024,720

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
1,607,840	753,190	2,250,000

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
437,774,720	436,166,880	437,021,530	435,413,690	440,024,720

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