taxes Property Tax Assistance

2022 ISD Summary Worksheet

074-Fannin /Fannin County

139-911/North Lamar ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,850 N/A 22,850 22,850
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 2,346,720 N/A 2,346,720 2,346,720
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 855,010 N/A 855,010 855,010
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 3,224,580 0 3,224,580 3,224,580
Less Total Deductions 0 0 0 0
Total Taxable Value 3,224,580 0 3,224,580 3,224,580

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
3,224,580 3,224,580 3,224,580 3,224,580 3,224,580


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
0 0 0


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
3,224,580 3,224,580 3,224,580 3,224,580 3,224,580

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

139-Lamar /Lamar County

139-911/North Lamar ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 769,600,824 0.8670 887,659,543 887,659,543
B - MULTIFAMILY 28,490,060 N/A 28,490,060 28,490,060
C1 - VACANT LOTS 18,623,661 N/A 18,623,661 18,623,661
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,123,749 1.1692 17,211,295 17,211,295
D2 - FARM & RANCH IMP 22,957,482 N/A 22,957,482 22,957,482
E - NON-AG LAND AND IMPROVEMENTS 556,801,099 0.6966 799,312,517 799,312,517
F1 - COMMERCIAL REAL 151,287,869 0.9466 159,822,384 159,822,384
F2 - INDUSTRIAL REAL 171,476,720 N/A 171,476,720 171,476,720
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 47,721,610 N/A 47,721,610 47,721,610
L1 - COMMERCIAL PERSONAL 65,845,290 N/A 65,845,290 65,845,290
L2 - INDUSTRIAL PERSONAL 261,697,180 N/A 261,697,180 261,697,180
M1 - MOBILE HOMES 6,623,820 N/A 6,623,820 6,623,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,820 N/A 586,820 586,820
S - SPECIAL INVENTORY 7,217,730 N/A 7,217,730 7,217,730
Subtotal 2,129,074,734 0 2,495,266,932 2,495,266,932
Less Total Deductions 446,255,017 0 468,698,123 468,698,123
Total Taxable Value 1,682,819,717 0 2,026,568,809 2,026,568,809

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
2,089,792,198 2,026,568,809 2,089,792,198 2,026,568,809 2,137,412,198


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
63,223,389 0 47,620,000


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
2,089,792,198 2,026,568,809 2,089,792,198 2,026,568,809 2,137,412,198

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)

139-911-02/North Lamar ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 769,600,824 0.8670 887,659,543 887,659,543
B - MULTIFAMILY 28,490,060 N/A 28,490,060 28,490,060
C1 - VACANT LOTS 18,623,661 N/A 18,623,661 18,623,661
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,146,599 1.1690 17,234,145 17,234,145
D2 - FARM & RANCH IMP 22,957,482 N/A 22,957,482 22,957,482
E - NON-AG LAND AND IMPROVEMENTS 559,147,819 0.6975 801,659,237 801,659,237
F1 - COMMERCIAL REAL 151,287,869 0.9466 159,822,384 159,822,384
F2 - INDUSTRIAL REAL 171,476,720 N/A 171,476,720 171,476,720
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 48,576,620 N/A 48,576,620 48,576,620
L1 - COMMERCIAL PERSONAL 65,845,290 N/A 65,845,290 65,845,290
L2 - INDUSTRIAL PERSONAL 261,697,180 N/A 261,697,180 261,697,180
M1 - MOBILE HOMES 6,623,820 N/A 6,623,820 6,623,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,820 N/A 586,820 586,820
S - SPECIAL INVENTORY 7,217,730 N/A 7,217,730 7,217,730
Subtotal 2,132,299,314 2,498,491,512 2,498,491,512
Less Total Deductions 446,255,017 468,698,123 468,698,123
Total Taxable Value 1,686,044,297 2,029,793,389 2,029,793,389

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
2,093,016,778 2,029,793,389 2,093,016,778 2,029,793,389 2,140,636,778


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
63,223,389 0 47,620,000


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
2,093,016,778 2,029,793,389 2,093,016,778 2,029,793,389 2,140,636,778

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