taxes Property Tax Assistance

2022 ISD Summary Worksheet

130-Kendall /Kendall County

130-902/Comfort ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	512,105,333	0.8728	586,738,466	512,105,333
B - MULTIFAMILY	7,400,310	N/A	7,400,310	7,400,310
C1 - VACANT LOTS	59,955,570	N/A	59,955,570	59,955,570
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	8,962,392	0.8504	10,539,552	8,962,392
D2 - FARM & RANCH IMP	18,306,366	N/A	18,306,366	18,306,366
E - NON-AG LAND AND IMPROVEMENTS	364,400,455	0.8606	423,426,046	364,400,455
F1 - COMMERCIAL REAL	126,774,245	0.6798	186,487,563	126,774,245
F2 - INDUSTRIAL REAL	3,655,630	N/A	3,655,630	3,655,630
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	108,181,070	0.7070	153,014,243	108,181,070
L1 - COMMERCIAL PERSONAL	19,215,280	N/A	19,215,280	19,215,280
L2 - INDUSTRIAL PERSONAL	29,055,110	N/A	29,055,110	29,055,110
M1 - MOBILE HOMES	5,124,800	N/A	5,124,800	5,124,800
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	28,290	N/A	28,290	28,290
Subtotal	1,263,164,851	0	1,502,947,226	1,263,164,851
Less Total Deductions	237,001,413	0	287,017,264	237,001,413
Total Taxable Value	1,026,163,438	0	1,215,929,962	1,026,163,438

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
1,047,488,926	1,026,163,438	1,047,488,926	1,026,163,438	1,064,998,926

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
21,325,488	0	17,510,000

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
1,047,488,926	1,026,163,438	1,047,488,926	1,026,163,438	1,064,998,926

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

133-Kerr /Kerr County

130-902/Comfort ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	40,876,699	N/A	40,876,699	40,876,699
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,126,265	N/A	1,126,265	1,126,265
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,118,679	N/A	6,118,679	6,118,679
D2 - FARM & RANCH IMP	2,176,592	N/A	2,176,592	2,176,592
E - NON-AG LAND AND IMPROVEMENTS	252,375,736	N/A	252,375,736	252,375,736
F1 - COMMERCIAL REAL	5,859,559	N/A	5,859,559	5,859,559
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	5,525,661	N/A	5,525,661	5,525,661
L1 - COMMERCIAL PERSONAL	3,257,029	N/A	3,257,029	3,257,029
L2 - INDUSTRIAL PERSONAL	4,069,580	N/A	4,069,580	4,069,580
M1 - MOBILE HOMES	2,737,086	N/A	2,737,086	2,737,086
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	324,122,886	0	324,122,886	324,122,886
Less Total Deductions	56,424,984	0	56,424,984	56,424,984
Total Taxable Value	267,697,902	0	267,697,902	267,697,902

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
274,338,421	267,697,902	274,338,421	267,697,902	279,498,421

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
6,640,519	0	5,160,000

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
274,338,421	267,697,902	274,338,421	267,697,902	279,498,421

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

130-902-02/Comfort ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	552,982,032	0.8811	627,615,165	552,982,032
B - MULTIFAMILY	7,400,310	N/A	7,400,310	7,400,310
C1 - VACANT LOTS	61,081,835	N/A	61,081,835	61,081,835
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,081,071	0.9053	16,658,231	15,081,071
D2 - FARM & RANCH IMP	20,482,958	N/A	20,482,958	20,482,958
E - NON-AG LAND AND IMPROVEMENTS	616,776,191	0.9127	675,801,782	616,776,191
F1 - COMMERCIAL REAL	132,633,804	0.6896	192,347,122	132,633,804
F2 - INDUSTRIAL REAL	3,655,630	N/A	3,655,630	3,655,630
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	113,706,731	0.7172	158,539,904	113,706,731
L1 - COMMERCIAL PERSONAL	22,472,309	N/A	22,472,309	22,472,309
L2 - INDUSTRIAL PERSONAL	33,124,690	N/A	33,124,690	33,124,690
M1 - MOBILE HOMES	7,861,886	N/A	7,861,886	7,861,886
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	28,290	N/A	28,290	28,290
Subtotal	1,587,287,737		1,827,070,112	1,587,287,737
Less Total Deductions	293,426,397		343,442,248	293,426,397
Total Taxable Value	1,293,861,340		1,483,627,864	1,293,861,340

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
1,321,827,347	1,293,861,340	1,321,827,347	1,293,861,340	1,344,497,347

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
27,966,007	0	22,670,000

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
1,321,827,347	1,293,861,340	1,321,827,347	1,293,861,340	1,344,497,347

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