taxes Property Tax Assistance

2022 ISD Summary Worksheet

001-Anderson /Anderson County

001-908/Westwood ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 240,976,408 0.9651 249,690,610 249,690,610
B - MULTIFAMILY 3,800,737 N/A 3,800,737 3,800,737
C1 - VACANT LOTS 1,698,614 N/A 1,698,614 1,698,614
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,966,891 1.0956 3,620,704 3,620,704
D2 - FARM & RANCH IMP 127,925 N/A 127,925 127,925
E - NON-AG LAND AND IMPROVEMENTS 126,112,680 0.8046 156,739,597 156,739,597
F1 - COMMERCIAL REAL 42,250,108 0.9629 43,877,981 43,877,981
F2 - INDUSTRIAL REAL 113,014,148 N/A 113,014,148 113,014,148
G - ALL MINERALS 2,582,684 N/A 2,582,684 2,582,684
J - ALL UTILITIES 32,486,068 0.8771 37,038,044 37,038,044
L1 - COMMERCIAL PERSONAL 20,635,970 N/A 20,635,970 20,635,970
L2 - INDUSTRIAL PERSONAL 149,358,265 N/A 149,358,265 149,358,265
M1 - MOBILE HOMES 16,620,658 N/A 16,620,658 16,620,658
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 324,947 N/A 324,947 324,947
Subtotal 753,956,103 0 799,130,884 799,130,884
Less Total Deductions 148,884,464 0 153,328,768 153,328,768
Total Taxable Value 605,071,639 0 645,802,116 645,802,116

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
669,241,726 645,802,116 669,241,726 645,802,116 689,021,726


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
23,439,610 0 19,780,000


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
669,241,726 645,802,116 669,241,726 645,802,116 689,021,726

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)

001-908-02/Westwood ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 240,976,408 0.9651 249,690,610 249,690,610
B - MULTIFAMILY 3,800,737 N/A 3,800,737 3,800,737
C1 - VACANT LOTS 1,698,614 N/A 1,698,614 1,698,614
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,966,891 1.0956 3,620,704 3,620,704
D2 - FARM & RANCH IMP 127,925 N/A 127,925 127,925
E - NON-AG LAND AND IMPROVEMENTS 126,112,680 0.8046 156,739,597 156,739,597
F1 - COMMERCIAL REAL 42,250,108 0.9629 43,877,981 43,877,981
F2 - INDUSTRIAL REAL 113,014,148 N/A 113,014,148 113,014,148
G - ALL MINERALS 2,582,684 N/A 2,582,684 2,582,684
J - ALL UTILITIES 32,486,068 0.8771 37,038,044 37,038,044
L1 - COMMERCIAL PERSONAL 20,635,970 N/A 20,635,970 20,635,970
L2 - INDUSTRIAL PERSONAL 149,358,265 N/A 149,358,265 149,358,265
M1 - MOBILE HOMES 16,620,658 N/A 16,620,658 16,620,658
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 324,947 N/A 324,947 324,947
Subtotal 753,956,103 799,130,884 799,130,884
Less Total Deductions 148,884,464 153,328,768 153,328,768
Total Taxable Value 605,071,639 645,802,116 645,802,116

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
669,241,726 645,802,116 669,241,726 645,802,116 689,021,726


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
23,439,610 0 19,780,000


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
669,241,726 645,802,116 669,241,726 645,802,116 689,021,726

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