taxes Property Tax Assistance

2022 ISD Summary Worksheet

212-Smith /Smith County

212-910/Winona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	193,023,289	0.8688	222,172,294	193,023,289
B - MULTIFAMILY	3,584,392	N/A	3,584,392	3,584,392
C1 - VACANT LOTS	20,992,298	N/A	20,992,298	20,992,298
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,403,759	1.3820	5,357,438	7,403,759
D2 - FARM & RANCH IMP	5,621,987	N/A	5,621,987	5,621,987
E - NON-AG LAND AND IMPROVEMENTS	162,085,071	0.7039	230,267,184	162,085,071
F1 - COMMERCIAL REAL	64,039,615	0.9502	67,395,932	64,039,615
F2 - INDUSTRIAL REAL	120,648,314	N/A	120,648,314	120,648,314
G - ALL MINERALS	40,350,386	N/A	40,350,386	40,350,386
J - ALL UTILITIES	48,730,503	0.8224	59,254,016	48,730,503
L1 - COMMERCIAL PERSONAL	80,268,116	0.9364	85,719,902	80,268,116
L2 - INDUSTRIAL PERSONAL	120,565,428	N/A	120,565,428	120,565,428
M1 - MOBILE HOMES	19,549,282	N/A	19,549,282	19,549,282
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	431,425	N/A	431,425	431,425
S - SPECIAL INVENTORY	1,429,372	N/A	1,429,372	1,429,372
Subtotal	888,723,237	0	1,003,339,650	888,723,237
Less Total Deductions	128,772,420	0	146,075,266	128,772,420
Total Taxable Value	759,950,817	0	857,264,384	759,950,817

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
776,659,515	759,950,817	776,659,515	759,950,817	791,529,515

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
16,708,698	0	14,870,000

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
776,659,515	759,950,817	776,659,515	759,950,817	791,529,515

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

212-910-02/Winona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	193,023,289	0.8688	222,172,294	193,023,289
B - MULTIFAMILY	3,584,392	N/A	3,584,392	3,584,392
C1 - VACANT LOTS	20,992,298	N/A	20,992,298	20,992,298
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,403,759	1.3820	5,357,438	7,403,759
D2 - FARM & RANCH IMP	5,621,987	N/A	5,621,987	5,621,987
E - NON-AG LAND AND IMPROVEMENTS	162,085,071	0.7039	230,267,184	162,085,071
F1 - COMMERCIAL REAL	64,039,615	0.9502	67,395,932	64,039,615
F2 - INDUSTRIAL REAL	120,648,314	N/A	120,648,314	120,648,314
G - ALL MINERALS	40,350,386	N/A	40,350,386	40,350,386
J - ALL UTILITIES	48,730,503	0.8224	59,254,016	48,730,503
L1 - COMMERCIAL PERSONAL	80,268,116	0.9364	85,719,902	80,268,116
L2 - INDUSTRIAL PERSONAL	120,565,428	N/A	120,565,428	120,565,428
M1 - MOBILE HOMES	19,549,282	N/A	19,549,282	19,549,282
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	431,425	N/A	431,425	431,425
S - SPECIAL INVENTORY	1,429,372	N/A	1,429,372	1,429,372
Subtotal	888,723,237		1,003,339,650	888,723,237
Less Total Deductions	128,772,420		146,075,266	128,772,420
Total Taxable Value	759,950,817		857,264,384	759,950,817

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
776,659,515	759,950,817	776,659,515	759,950,817	791,529,515

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
16,708,698	0	14,870,000

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
776,659,515	759,950,817	776,659,515	759,950,817	791,529,515

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