taxes Property Tax Assistance

2022 ISD Summary Worksheet

082-Frio /Frio County

082-903/Pearsall ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	176,326,090	0.7921	222,605,845	176,326,090
B - MULTIFAMILY	10,223,050	N/A	10,223,050	10,223,050
C1 - VACANT LOTS	13,638,870	N/A	13,638,870	13,638,870
C2 - COLONIA LOTS	40,240	N/A	40,240	40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND	54,938,136	0.9850	55,772,671	54,938,136
D2 - FARM & RANCH IMP	7,442,160	N/A	7,442,160	7,442,160
E - NON-AG LAND AND IMPROVEMENTS	152,798,820	0.6166	247,808,660	152,798,820
F1 - COMMERCIAL REAL	142,177,730	0.9035	157,363,287	142,177,730
F2 - INDUSTRIAL REAL	243,558,340	N/A	243,558,340	243,558,340
G - ALL MINERALS	266,903,710	1.0195	261,798,637	266,903,710
J - ALL UTILITIES	225,172,000	0.8006	281,254,059	225,172,000
L1 - COMMERCIAL PERSONAL	34,584,455	N/A	34,584,455	34,584,455
L2 - INDUSTRIAL PERSONAL	98,837,780	N/A	98,837,780	98,837,780
M1 - MOBILE HOMES	31,330,340	N/A	31,330,340	31,330,340
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	43,050	N/A	43,050	43,050
S - SPECIAL INVENTORY	964,930	N/A	964,930	964,930
Subtotal	1,458,979,701	0	1,667,266,374	1,458,979,701
Less Total Deductions	203,000,110	0	211,389,651	203,000,110
Total Taxable Value	1,255,979,591	0	1,455,876,723	1,255,979,591

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
1,272,606,191	1,255,979,591	1,272,606,191	1,255,979,591	1,293,246,191

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
16,626,600	0	20,640,000

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
1,374,030,921	1,357,404,321	1,374,030,921	1,357,404,321	1,394,670,921

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

082-903-02/Pearsall ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	176,326,090	0.7921	222,605,845	176,326,090
B - MULTIFAMILY	10,223,050	N/A	10,223,050	10,223,050
C1 - VACANT LOTS	13,638,870	N/A	13,638,870	13,638,870
C2 - COLONIA LOTS	40,240	N/A	40,240	40,240
D1 ACRES - QUALIFIED OPEN-SPACE LAND	54,938,136	0.9850	55,772,671	54,938,136
D2 - FARM & RANCH IMP	7,442,160	N/A	7,442,160	7,442,160
E - NON-AG LAND AND IMPROVEMENTS	152,798,820	0.6166	247,808,660	152,798,820
F1 - COMMERCIAL REAL	142,177,730	0.9035	157,363,287	142,177,730
F2 - INDUSTRIAL REAL	243,558,340	N/A	243,558,340	243,558,340
G - ALL MINERALS	266,903,710	1.0195	261,798,637	266,903,710
J - ALL UTILITIES	225,172,000	0.8006	281,254,059	225,172,000
L1 - COMMERCIAL PERSONAL	34,584,455	N/A	34,584,455	34,584,455
L2 - INDUSTRIAL PERSONAL	98,837,780	N/A	98,837,780	98,837,780
M1 - MOBILE HOMES	31,330,340	N/A	31,330,340	31,330,340
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	43,050	N/A	43,050	43,050
S - SPECIAL INVENTORY	964,930	N/A	964,930	964,930
Subtotal	1,458,979,701		1,667,266,374	1,458,979,701
Less Total Deductions	203,000,110		211,389,651	203,000,110
Total Taxable Value	1,255,979,591		1,455,876,723	1,255,979,591

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
1,272,606,191	1,255,979,591	1,272,606,191	1,255,979,591	1,293,246,191

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
16,626,600	0	20,640,000

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
1,374,030,921	1,357,404,321	1,374,030,921	1,357,404,321	1,394,670,921

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