taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty /Liberty County

146-906/Liberty ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	527,403,377	0.9791	538,661,400	527,403,377
B - MULTIFAMILY	21,013,031	N/A	21,013,031	21,013,031
C1 - VACANT LOTS	48,989,164	N/A	48,989,164	48,989,164
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,787,381	1.3622	5,716,846	7,787,381
D2 - FARM & RANCH IMP	2,206,833	N/A	2,206,833	2,206,833
E - NON-AG LAND AND IMPROVEMENTS	70,512,475	0.9511	74,137,814	70,512,475
F1 - COMMERCIAL REAL	158,871,604	0.7730	205,526,008	158,871,604
F2 - INDUSTRIAL REAL	81,200,510	N/A	81,200,510	81,200,510
G - ALL MINERALS	8,303,115	N/A	8,303,115	8,303,115
J - ALL UTILITIES	160,997,040	0.8546	188,388,767	160,997,040
L1 - COMMERCIAL PERSONAL	62,480,360	0.9748	64,095,568	62,480,360
L2 - INDUSTRIAL PERSONAL	190,926,440	N/A	190,926,440	190,926,440
M1 - MOBILE HOMES	24,029,850	N/A	24,029,850	24,029,850
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,773,910	N/A	6,773,910	6,773,910
Subtotal	1,371,495,090	0	1,459,969,256	1,371,495,090
Less Total Deductions	184,754,798	0	188,827,950	184,754,798
Total Taxable Value	1,186,740,292	0	1,271,141,306	1,186,740,292

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
1,215,718,339	1,186,740,292	1,215,718,339	1,186,740,292	1,239,938,339

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
28,978,047	0	24,220,000

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
1,215,718,339	1,186,740,292	1,215,718,339	1,186,740,292	1,239,938,339

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 ONE OF THE GRACE PERIOD

146-906-02/Liberty ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	527,403,377	0.9791	538,661,400	527,403,377
B - MULTIFAMILY	21,013,031	N/A	21,013,031	21,013,031
C1 - VACANT LOTS	48,989,164	N/A	48,989,164	48,989,164
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,787,381	1.3622	5,716,846	7,787,381
D2 - FARM & RANCH IMP	2,206,833	N/A	2,206,833	2,206,833
E - NON-AG LAND AND IMPROVEMENTS	70,512,475	0.9511	74,137,814	70,512,475
F1 - COMMERCIAL REAL	158,871,604	0.7730	205,526,008	158,871,604
F2 - INDUSTRIAL REAL	81,200,510	N/A	81,200,510	81,200,510
G - ALL MINERALS	8,303,115	N/A	8,303,115	8,303,115
J - ALL UTILITIES	160,997,040	0.8546	188,388,767	160,997,040
L1 - COMMERCIAL PERSONAL	62,480,360	0.9748	64,095,568	62,480,360
L2 - INDUSTRIAL PERSONAL	190,926,440	N/A	190,926,440	190,926,440
M1 - MOBILE HOMES	24,029,850	N/A	24,029,850	24,029,850
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,773,910	N/A	6,773,910	6,773,910
Subtotal	1,371,495,090		1,459,969,256	1,371,495,090
Less Total Deductions	184,754,798		188,827,950	184,754,798
Total Taxable Value	1,186,740,292		1,271,141,306	1,186,740,292

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
1,215,718,339	1,186,740,292	1,215,718,339	1,186,740,292	1,239,938,339

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
28,978,047	0	24,220,000

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
1,215,718,339	1,186,740,292	1,215,718,339	1,186,740,292	1,239,938,339

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