taxes Property Tax Assistance

2022 ISD Summary Worksheet

187-Polk /Polk County

187-901/Big Sandy ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	59,431,101	N/A	59,431,101	59,431,101
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	6,691,121	N/A	6,691,121	6,691,121
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	21,710,163	N/A	21,710,163	21,710,163
D2 - FARM & RANCH IMP	1,058,545	N/A	1,058,545	1,058,545
E - NON-AG LAND AND IMPROVEMENTS	51,853,259	N/A	51,853,259	51,853,259
F1 - COMMERCIAL REAL	1,318,358	N/A	1,318,358	1,318,358
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	68,837,445	N/A	68,837,445	68,837,445
J - ALL UTILITIES	26,924,845	N/A	26,924,845	26,924,845
L1 - COMMERCIAL PERSONAL	197,135	N/A	197,135	197,135
L2 - INDUSTRIAL PERSONAL	1,724,080	N/A	1,724,080	1,724,080
M1 - MOBILE HOMES	10,432,886	N/A	10,432,886	10,432,886
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	528,012	N/A	528,012	528,012
Subtotal	250,706,950	0	250,706,950	250,706,950
Less Total Deductions	38,827,380	0	38,827,380	38,827,380
Total Taxable Value	211,879,570	0	211,879,570	211,879,570

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
218,043,360	211,879,570	212,181,011	206,017,221	223,713,360

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
6,163,790	5,862,349	5,670,000

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
218,043,360	211,879,570	212,181,011	206,017,221	223,713,360

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

187-901-02/Big Sandy ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	59,431,101	N/A	59,431,101	59,431,101
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	6,691,121	N/A	6,691,121	6,691,121
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	21,710,163	N/A	21,710,163	21,710,163
D2 - FARM & RANCH IMP	1,058,545	N/A	1,058,545	1,058,545
E - NON-AG LAND AND IMPROVEMENTS	51,853,259	N/A	51,853,259	51,853,259
F1 - COMMERCIAL REAL	1,318,358	N/A	1,318,358	1,318,358
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	68,837,445	N/A	68,837,445	68,837,445
J - ALL UTILITIES	26,924,845	N/A	26,924,845	26,924,845
L1 - COMMERCIAL PERSONAL	197,135	N/A	197,135	197,135
L2 - INDUSTRIAL PERSONAL	1,724,080	N/A	1,724,080	1,724,080
M1 - MOBILE HOMES	10,432,886	N/A	10,432,886	10,432,886
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	528,012	N/A	528,012	528,012
Subtotal	250,706,950		250,706,950	250,706,950
Less Total Deductions	38,827,380		38,827,380	38,827,380
Total Taxable Value	211,879,570		211,879,570	211,879,570

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
218,043,360	211,879,570	212,181,011	206,017,221	223,713,360

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
6,163,790	5,862,349	5,670,000

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
218,043,360	211,879,570	212,181,011	206,017,221	223,713,360

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