taxes Property Tax Assistance

2022 ISD Summary Worksheet

061-Denton /Denton County

061-907/Aubrey ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,821,052,580	0.9089	2,003,578,590	1,821,052,580
B - MULTIFAMILY	32,663,628	N/A	32,663,628	32,663,628
C1 - VACANT LOTS	127,716,833	N/A	127,716,833	127,716,833
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,127,369	1.0627	1,060,813	1,127,369
D2 - FARM & RANCH IMP	21,573,284	N/A	21,573,284	21,573,284
E - NON-AG LAND AND IMPROVEMENTS	287,804,860	0.9114	315,783,257	287,804,860
F1 - COMMERCIAL REAL	131,413,976	1.0739	122,370,776	131,413,976
F2 - INDUSTRIAL REAL	2,102,928	N/A	2,102,928	2,102,928
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	51,915,729	N/A	51,915,729	51,915,729
L1 - COMMERCIAL PERSONAL	55,568,861	N/A	55,568,861	55,568,861
L2 - INDUSTRIAL PERSONAL	929,043	N/A	929,043	929,043
M1 - MOBILE HOMES	662,321	N/A	662,321	662,321
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	15,447,617	N/A	15,447,617	15,447,617
S - SPECIAL INVENTORY	55,633	N/A	55,633	55,633
Subtotal	2,550,034,662	0	2,751,429,313	2,550,034,662
Less Total Deductions	393,032,062	0	433,132,404	393,032,062
Total Taxable Value	2,157,002,600	0	2,318,296,909	2,157,002,600

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
2,213,762,874	2,157,002,600	2,213,762,874	2,157,002,600	2,253,722,874

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
56,760,274	0	39,960,000

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
2,213,762,874	2,157,002,600	2,213,762,874	2,157,002,600	2,253,722,874

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

061-907-02/Aubrey ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,821,052,580	0.9089	2,003,578,590	1,821,052,580
B - MULTIFAMILY	32,663,628	N/A	32,663,628	32,663,628
C1 - VACANT LOTS	127,716,833	N/A	127,716,833	127,716,833
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,127,369	1.0627	1,060,813	1,127,369
D2 - FARM & RANCH IMP	21,573,284	N/A	21,573,284	21,573,284
E - NON-AG LAND AND IMPROVEMENTS	287,804,860	0.9114	315,783,257	287,804,860
F1 - COMMERCIAL REAL	131,413,976	1.0739	122,370,776	131,413,976
F2 - INDUSTRIAL REAL	2,102,928	N/A	2,102,928	2,102,928
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	51,915,729	N/A	51,915,729	51,915,729
L1 - COMMERCIAL PERSONAL	55,568,861	N/A	55,568,861	55,568,861
L2 - INDUSTRIAL PERSONAL	929,043	N/A	929,043	929,043
M1 - MOBILE HOMES	662,321	N/A	662,321	662,321
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	15,447,617	N/A	15,447,617	15,447,617
S - SPECIAL INVENTORY	55,633	N/A	55,633	55,633
Subtotal	2,550,034,662		2,751,429,313	2,550,034,662
Less Total Deductions	393,032,062		433,132,404	393,032,062
Total Taxable Value	2,157,002,600		2,318,296,909	2,157,002,600

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
2,213,762,874	2,157,002,600	2,213,762,874	2,157,002,600	2,253,722,874

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
56,760,274	0	39,960,000

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
2,213,762,874	2,157,002,600	2,213,762,874	2,157,002,600	2,253,722,874

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