taxes Property Tax Assistance

2022 ISD Summary Worksheet

204-San Jacinto /San Jacinto County

204-904/Shepherd ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	215,673,194	N/A	215,673,194	215,673,194
B - MULTIFAMILY	1,875,548	N/A	1,875,548	1,875,548
C1 - VACANT LOTS	21,882,976	N/A	21,882,976	21,882,976
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,157,237	N/A	9,157,237	9,157,237
D2 - FARM & RANCH IMP	4,438,660	N/A	4,438,660	4,438,660
E - NON-AG LAND AND IMPROVEMENTS	341,166,600	N/A	341,166,600	341,166,600
F1 - COMMERCIAL REAL	28,660,675	N/A	28,660,675	28,660,675
F2 - INDUSTRIAL REAL	24,529,480	N/A	24,529,480	24,529,480
G - ALL MINERALS	6,361,516	N/A	6,361,516	6,361,516
J - ALL UTILITIES	63,504,600	N/A	63,504,600	63,504,600
L1 - COMMERCIAL PERSONAL	8,566,940	N/A	8,566,940	8,566,940
L2 - INDUSTRIAL PERSONAL	9,187,520	N/A	9,187,520	9,187,520
M1 - MOBILE HOMES	35,401,579	N/A	35,401,579	35,401,579
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	130	N/A	130	130
S - SPECIAL INVENTORY	11,660	N/A	11,660	11,660
Subtotal	770,418,315	0	770,418,315	770,418,315
Less Total Deductions	155,846,287	0	155,846,287	155,846,287
Total Taxable Value	614,572,028	0	614,572,028	614,572,028

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
632,831,544	614,572,028	632,831,544	614,572,028	654,301,544

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
18,259,516	0	21,470,000

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
632,831,544	614,572,028	632,831,544	614,572,028	654,301,544

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

204-904-02/Shepherd ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	215,673,194	N/A	215,673,194	215,673,194
B - MULTIFAMILY	1,875,548	N/A	1,875,548	1,875,548
C1 - VACANT LOTS	21,882,976	N/A	21,882,976	21,882,976
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,157,237	N/A	9,157,237	9,157,237
D2 - FARM & RANCH IMP	4,438,660	N/A	4,438,660	4,438,660
E - NON-AG LAND AND IMPROVEMENTS	341,166,600	N/A	341,166,600	341,166,600
F1 - COMMERCIAL REAL	28,660,675	N/A	28,660,675	28,660,675
F2 - INDUSTRIAL REAL	24,529,480	N/A	24,529,480	24,529,480
G - ALL MINERALS	6,361,516	N/A	6,361,516	6,361,516
J - ALL UTILITIES	63,504,600	N/A	63,504,600	63,504,600
L1 - COMMERCIAL PERSONAL	8,566,940	N/A	8,566,940	8,566,940
L2 - INDUSTRIAL PERSONAL	9,187,520	N/A	9,187,520	9,187,520
M1 - MOBILE HOMES	35,401,579	N/A	35,401,579	35,401,579
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	130	N/A	130	130
S - SPECIAL INVENTORY	11,660	N/A	11,660	11,660
Subtotal	770,418,315		770,418,315	770,418,315
Less Total Deductions	155,846,287		155,846,287	155,846,287
Total Taxable Value	614,572,028		614,572,028	614,572,028

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
632,831,544	614,572,028	632,831,544	614,572,028	654,301,544

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
18,259,516	0	21,470,000

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
632,831,544	614,572,028	632,831,544	614,572,028	654,301,544

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