taxes Property Tax Assistance

2022 ISD Summary Worksheet

212-Smith/Smith County

212-910/Winona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	191,769,392	0.8688	220,729,042	191,769,392
B - MULTIFAMILY	3,584,392	N/A	3,584,392	3,584,392
C1 - VACANT LOTS	20,939,122	N/A	20,939,122	20,939,122
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,403,759	1.3836	5,351,009	7,403,759
D2 - FARM & RANCH IMP	5,621,987	N/A	5,621,987	5,621,987
E - NON-AG LAND AND IMPROVEMENTS	161,840,332	0.7039	229,919,494	161,840,332
F1 - COMMERCIAL REAL	64,039,615	0.9502	67,395,932	64,039,615
F2 - INDUSTRIAL REAL	120,648,314	N/A	120,648,314	120,648,314
G - ALL MINERALS	40,350,386	N/A	40,350,386	40,350,386
J - ALL UTILITIES	45,742,889	0.8513	53,732,984	45,742,889
L1 - COMMERCIAL PERSONAL	79,451,173	0.9364	84,847,472	79,451,173
L2 - INDUSTRIAL PERSONAL	120,943,093	N/A	120,943,093	120,943,093
M1 - MOBILE HOMES	19,483,652	N/A	19,483,652	19,483,652
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	431,425	N/A	431,425	431,425
S - SPECIAL INVENTORY	1,429,372	N/A	1,429,372	1,429,372
Subtotal	883,678,903	0	995,407,676	883,678,903
Less Total Deductions	129,231,081	0	146,740,253	129,231,081
Total Taxable Value	754,447,822	0	848,667,423	754,447,822

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
771,202,237	754,447,822	771,202,237	754,447,822	786,112,237

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
16,754,415	0	14,910,000

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
771,202,237	754,447,822	771,202,237	754,447,822	786,112,237

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 TWO OF THE GRACE PERIOD

212-910-02/Winona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	191,769,392	0.8688	220,729,042	191,769,392
B - MULTIFAMILY	3,584,392	N/A	3,584,392	3,584,392
C1 - VACANT LOTS	20,939,122	N/A	20,939,122	20,939,122
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,403,759	1.3836	5,351,009	7,403,759
D2 - FARM & RANCH IMP	5,621,987	N/A	5,621,987	5,621,987
E - NON-AG LAND AND IMPROVEMENTS	161,840,332	0.7039	229,919,494	161,840,332
F1 - COMMERCIAL REAL	64,039,615	0.9502	67,395,932	64,039,615
F2 - INDUSTRIAL REAL	120,648,314	N/A	120,648,314	120,648,314
G - ALL MINERALS	40,350,386	N/A	40,350,386	40,350,386
J - ALL UTILITIES	45,742,889	0.8513	53,732,984	45,742,889
L1 - COMMERCIAL PERSONAL	79,451,173	0.9364	84,847,472	79,451,173
L2 - INDUSTRIAL PERSONAL	120,943,093	N/A	120,943,093	120,943,093
M1 - MOBILE HOMES	19,483,652	N/A	19,483,652	19,483,652
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	431,425	N/A	431,425	431,425
S - SPECIAL INVENTORY	1,429,372	N/A	1,429,372	1,429,372
Subtotal	883,678,903		995,407,676	883,678,903
Less Total Deductions	129,231,081		146,740,253	129,231,081
Total Taxable Value	754,447,822		848,667,423	754,447,822

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
771,202,237	754,447,822	771,202,237	754,447,822	786,112,237

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
16,754,415	0	14,910,000

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
771,202,237	754,447,822	771,202,237	754,447,822	786,112,237

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