taxes Property Tax Assistance

2022 ISD Summary Worksheet

155-Marion /Marion County

155-901/Jefferson ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 336,641,300 0.6609 509,367,983 509,367,983
B - MULTIFAMILY 5,881,140 N/A 5,881,140 5,881,140
C1 - VACANT LOTS 33,527,020 N/A 33,527,020 33,527,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 48,644,840 1.0202 47,682,955 47,682,955
D2 - FARM & RANCH IMP 23,159,770 N/A 23,159,770 23,159,770
E - NON-AG LAND AND IMPROVEMENTS 93,443,120 0.8765 106,609,378 106,609,378
F1 - COMMERCIAL REAL 53,395,670 0.9901 53,929,573 53,929,573
F2 - INDUSTRIAL REAL 99,857,530 N/A 99,857,530 99,857,530
G - ALL MINERALS 48,739,170 N/A 48,739,170 48,739,170
J - ALL UTILITIES 85,978,480 0.8928 96,302,061 96,302,061
L1 - COMMERCIAL PERSONAL 8,844,450 N/A 8,844,450 8,844,450
L2 - INDUSTRIAL PERSONAL 37,798,090 N/A 37,798,090 37,798,090
M1 - MOBILE HOMES 11,005,410 N/A 11,005,410 11,005,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 887,059,550 0 1,082,848,090 1,082,848,090
Less Total Deductions 138,776,378 0 145,989,536 145,989,536
Total Taxable Value 748,283,172 0 936,858,554 936,858,554

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
964,738,924 936,858,554 964,738,924 936,858,554 991,588,924


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
27,880,370 0 26,850,000


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
964,738,924 936,858,554 964,738,924 936,858,554 991,588,924

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)

155-901-02/Jefferson ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 336,641,300 0.6609 509,367,983 509,367,983
B - MULTIFAMILY 5,881,140 N/A 5,881,140 5,881,140
C1 - VACANT LOTS 33,527,020 N/A 33,527,020 33,527,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 48,644,840 1.0202 47,682,955 47,682,955
D2 - FARM & RANCH IMP 23,159,770 N/A 23,159,770 23,159,770
E - NON-AG LAND AND IMPROVEMENTS 93,443,120 0.8765 106,609,378 106,609,378
F1 - COMMERCIAL REAL 53,395,670 0.9901 53,929,573 53,929,573
F2 - INDUSTRIAL REAL 99,857,530 N/A 99,857,530 99,857,530
G - ALL MINERALS 48,739,170 N/A 48,739,170 48,739,170
J - ALL UTILITIES 85,978,480 0.8928 96,302,061 96,302,061
L1 - COMMERCIAL PERSONAL 8,844,450 N/A 8,844,450 8,844,450
L2 - INDUSTRIAL PERSONAL 37,798,090 N/A 37,798,090 37,798,090
M1 - MOBILE HOMES 11,005,410 N/A 11,005,410 11,005,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 887,059,550 1,082,848,090 1,082,848,090
Less Total Deductions 138,776,378 145,989,536 145,989,536
Total Taxable Value 748,283,172 936,858,554 936,858,554

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
964,738,924 936,858,554 964,738,924 936,858,554 991,588,924


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
27,880,370 0 26,850,000


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
964,738,924 936,858,554 964,738,924 936,858,554 991,588,924

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