taxes Property Tax Assistance

2022 ISD Summary Worksheet

089-Gonzales /Gonzales County

143-903/Shiner ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	2,523,660	N/A	2,523,660	2,523,660
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	8,210	N/A	8,210	8,210
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,840,910	0.9799	1,878,626	1,840,910
D2 - FARM & RANCH IMP	5,537,910	N/A	5,537,910	5,537,910
E - NON-AG LAND AND IMPROVEMENTS	29,732,150	1.0385	28,629,899	29,732,150
F1 - COMMERCIAL REAL	281,310	N/A	281,310	281,310
F2 - INDUSTRIAL REAL	2,729,430	N/A	2,729,430	2,729,430
G - ALL MINERALS	194,363,680	0.9992	194,519,295	194,363,680
J - ALL UTILITIES	6,830,270	N/A	6,830,270	6,830,270
L1 - COMMERCIAL PERSONAL	49,150	N/A	49,150	49,150
L2 - INDUSTRIAL PERSONAL	1,393,460	N/A	1,393,460	1,393,460
M1 - MOBILE HOMES	897,350	N/A	897,350	897,350
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	246,187,490	0	245,278,570	246,187,490
Less Total Deductions	7,871,587	0	7,871,587	7,871,587
Total Taxable Value	238,315,903	0	237,406,983	238,315,903

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
239,408,973	238,315,903	239,408,973	238,315,903	240,298,973

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
1,093,070	0	890,000

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
239,408,973	238,315,903	239,408,973	238,315,903	240,298,973

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

143-Lavaca /Lavaca County

143-903/Shiner ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	196,151,914	0.9906	198,013,238	196,151,914
B - MULTIFAMILY	1,963,126	N/A	1,963,126	1,963,126
C1 - VACANT LOTS	2,986,676	N/A	2,986,676	2,986,676
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,667,899	1.3218	3,531,413	4,667,899
D2 - FARM & RANCH IMP	8,058,376	N/A	8,058,376	8,058,376
E - NON-AG LAND AND IMPROVEMENTS	133,150,591	0.9522	139,834,689	133,150,591
F1 - COMMERCIAL REAL	24,342,682	N/A	24,342,682	24,342,682
F2 - INDUSTRIAL REAL	102,271,820	N/A	102,271,820	102,271,820
G - ALL MINERALS	161,440,230	1.0064	160,413,583	161,440,230
J - ALL UTILITIES	40,023,000	N/A	40,023,000	40,023,000
L1 - COMMERCIAL PERSONAL	14,187,255	N/A	14,187,255	14,187,255
L2 - INDUSTRIAL PERSONAL	50,031,885	N/A	50,031,885	50,031,885
M1 - MOBILE HOMES	2,736,906	N/A	2,736,906	2,736,906
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,115,167	N/A	1,115,167	1,115,167
Subtotal	743,127,527	0	749,509,816	743,127,527
Less Total Deductions	92,556,489	0	93,547,079	92,556,489
Total Taxable Value	650,571,038	0	655,962,737	650,571,038

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
666,381,109	650,571,038	666,381,109	650,571,038	678,241,109

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
15,810,071	0	11,860,000

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
666,381,109	650,571,038	666,381,109	650,571,038	678,241,109

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

143-903-02/Shiner ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	198,675,574	0.9907	200,536,898	198,675,574
B - MULTIFAMILY	1,963,126	N/A	1,963,126	1,963,126
C1 - VACANT LOTS	2,994,886	N/A	2,994,886	2,994,886
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,508,809	1.2031	5,410,039	6,508,809
D2 - FARM & RANCH IMP	13,596,286	N/A	13,596,286	13,596,286
E - NON-AG LAND AND IMPROVEMENTS	162,882,741	0.9669	168,464,588	162,882,741
F1 - COMMERCIAL REAL	24,623,992	N/A	24,623,992	24,623,992
F2 - INDUSTRIAL REAL	105,001,250	N/A	105,001,250	105,001,250
G - ALL MINERALS	355,803,910	1.0025	354,932,878	355,803,910
J - ALL UTILITIES	46,853,270	N/A	46,853,270	46,853,270
L1 - COMMERCIAL PERSONAL	14,236,405	N/A	14,236,405	14,236,405
L2 - INDUSTRIAL PERSONAL	51,425,345	N/A	51,425,345	51,425,345
M1 - MOBILE HOMES	3,634,256	N/A	3,634,256	3,634,256
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,115,167	N/A	1,115,167	1,115,167
Subtotal	989,315,017		994,788,386	989,315,017
Less Total Deductions	100,428,076		101,418,666	100,428,076
Total Taxable Value	888,886,941		893,369,720	888,886,941

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
905,790,082	888,886,941	905,790,082	888,886,941	918,540,082

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
16,903,141	0	12,750,000

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
905,790,082	888,886,941	905,790,082	888,886,941	918,540,082

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