taxes Property Tax Assistance

2022 ISD Summary Worksheet

081-Freestone/Freestone County

145-901/Buffalo ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	3,674,062	N/A	3,674,062	3,674,062
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	18,878	N/A	18,878	18,878
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,316,075	N/A	3,316,075	3,316,075
D2 - FARM & RANCH IMP	3,870,241	N/A	3,870,241	3,870,241
E - NON-AG LAND AND IMPROVEMENTS	45,335,210	N/A	45,335,210	45,335,210
F1 - COMMERCIAL REAL	625,141	N/A	625,141	625,141
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	8,678,680	N/A	8,678,680	8,678,680
J - ALL UTILITIES	39,801,140	N/A	39,801,140	39,801,140
L1 - COMMERCIAL PERSONAL	312,818	N/A	312,818	312,818
L2 - INDUSTRIAL PERSONAL	1,294,850	N/A	1,294,850	1,294,850
M1 - MOBILE HOMES	2,640,398	N/A	2,640,398	2,640,398
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	109,567,493	0	109,567,493	109,567,493
Less Total Deductions	11,044,843	0	11,044,843	11,044,843
Total Taxable Value	98,522,650	0	98,522,650	98,522,650

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
99,799,468	98,522,650	99,545,192	98,268,374	101,239,468

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
1,276,818	254,276	1,440,000

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
99,799,468	98,522,650	99,545,192	98,268,374	101,239,468

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

145-Leon/Leon County

145-901/Buffalo ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	95,682,220	0.9530	100,401,070	95,682,220
B - MULTIFAMILY	2,510,923	N/A	2,510,923	2,510,923
C1 - VACANT LOTS	3,349,120	N/A	3,349,120	3,349,120
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,425,070	1.8032	5,226,861	9,425,070
D2 - FARM & RANCH IMP	15,395,920	N/A	15,395,920	15,395,920
E - NON-AG LAND AND IMPROVEMENTS	238,815,460	0.8145	293,204,985	238,815,460
F1 - COMMERCIAL REAL	53,686,079	0.9808	54,737,030	53,686,079
F2 - INDUSTRIAL REAL	1,930,980	N/A	1,930,980	1,930,980
G - ALL MINERALS	11,009,450	N/A	11,009,450	11,009,450
J - ALL UTILITIES	105,184,770	0.9525	110,430,205	105,184,770
L1 - COMMERCIAL PERSONAL	19,545,210	N/A	19,545,210	19,545,210
L2 - INDUSTRIAL PERSONAL	51,722,070	N/A	51,722,070	51,722,070
M1 - MOBILE HOMES	15,925,320	N/A	15,925,320	15,925,320
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,026,540	N/A	1,026,540	1,026,540
Subtotal	625,209,132	0	686,415,684	625,209,132
Less Total Deductions	114,040,797	0	119,080,275	114,040,797
Total Taxable Value	511,168,335	0	567,335,409	511,168,335

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
525,137,525	511,168,335	522,825,700	508,856,510	537,467,525

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
13,969,190	2,311,825	12,330,000

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
525,137,525	511,168,335	522,825,700	508,856,510	537,467,525

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

145-901-02/Buffalo ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	99,356,282	0.9547	104,075,132	99,356,282
B - MULTIFAMILY	2,510,923	N/A	2,510,923	2,510,923
C1 - VACANT LOTS	3,367,998	N/A	3,367,998	3,367,998
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,741,145	1.4914	8,542,936	12,741,145
D2 - FARM & RANCH IMP	19,266,161	N/A	19,266,161	19,266,161
E - NON-AG LAND AND IMPROVEMENTS	284,150,670	0.8393	338,540,195	284,150,670
F1 - COMMERCIAL REAL	54,311,220	0.9810	55,362,171	54,311,220
F2 - INDUSTRIAL REAL	1,930,980	N/A	1,930,980	1,930,980
G - ALL MINERALS	19,688,130	N/A	19,688,130	19,688,130
J - ALL UTILITIES	144,985,910	0.9651	150,231,345	144,985,910
L1 - COMMERCIAL PERSONAL	19,858,028	N/A	19,858,028	19,858,028
L2 - INDUSTRIAL PERSONAL	53,016,920	N/A	53,016,920	53,016,920
M1 - MOBILE HOMES	18,565,718	N/A	18,565,718	18,565,718
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,026,540	N/A	1,026,540	1,026,540
Subtotal	734,776,625		795,983,177	734,776,625
Less Total Deductions	125,085,640		130,125,118	125,085,640
Total Taxable Value	609,690,985		665,858,059	609,690,985

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
624,936,993	609,690,985	622,370,892	607,124,884	638,706,993

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
15,246,008	2,566,101	13,770,000

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
624,936,993	609,690,985	622,370,892	607,124,884	638,706,993

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