taxes Property Tax Assistance

2022 ISD Summary Worksheet

226-Tom Green /Tom Green County

226-901/Christoval ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	231,179,323	0.8664	266,827,473	231,179,323
B - MULTIFAMILY	337,670	N/A	337,670	337,670
C1 - VACANT LOTS	5,413,680	N/A	5,413,680	5,413,680
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,366,351	1.6460	6,905,446	11,366,351
D2 - FARM & RANCH IMP	7,979,120	N/A	7,979,120	7,979,120
E - NON-AG LAND AND IMPROVEMENTS	82,200,400	0.8864	92,735,108	82,200,400
F1 - COMMERCIAL REAL	2,593,120	N/A	2,593,120	2,593,120
F2 - INDUSTRIAL REAL	59,610	N/A	59,610	59,610
G - ALL MINERALS	6,510,220	N/A	6,510,220	6,510,220
J - ALL UTILITIES	23,353,030	0.9914	23,555,608	23,353,030
L1 - COMMERCIAL PERSONAL	3,043,870	N/A	3,043,870	3,043,870
L2 - INDUSTRIAL PERSONAL	73,208,730	N/A	73,208,730	73,208,730
M1 - MOBILE HOMES	1,133,120	N/A	1,133,120	1,133,120
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	421,550	N/A	421,550	421,550
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	448,799,794	0	490,724,325	448,799,794
Less Total Deductions	78,267,173	0	93,368,175	78,267,173
Total Taxable Value	370,532,621	0	397,356,150	370,532,621

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
382,774,076	370,532,621	382,774,076	370,532,621	391,324,076

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
12,241,455	0	8,550,000

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
382,774,076	370,532,621	382,774,076	370,532,621	391,324,076

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

226-901-02/Christoval ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	231,179,323	0.8664	266,827,473	231,179,323
B - MULTIFAMILY	337,670	N/A	337,670	337,670
C1 - VACANT LOTS	5,413,680	N/A	5,413,680	5,413,680
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,366,351	1.6460	6,905,446	11,366,351
D2 - FARM & RANCH IMP	7,979,120	N/A	7,979,120	7,979,120
E - NON-AG LAND AND IMPROVEMENTS	82,200,400	0.8864	92,735,108	82,200,400
F1 - COMMERCIAL REAL	2,593,120	N/A	2,593,120	2,593,120
F2 - INDUSTRIAL REAL	59,610	N/A	59,610	59,610
G - ALL MINERALS	6,510,220	N/A	6,510,220	6,510,220
J - ALL UTILITIES	23,353,030	0.9914	23,555,608	23,353,030
L1 - COMMERCIAL PERSONAL	3,043,870	N/A	3,043,870	3,043,870
L2 - INDUSTRIAL PERSONAL	73,208,730	N/A	73,208,730	73,208,730
M1 - MOBILE HOMES	1,133,120	N/A	1,133,120	1,133,120
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	421,550	N/A	421,550	421,550
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	448,799,794		490,724,325	448,799,794
Less Total Deductions	78,267,173		93,368,175	78,267,173
Total Taxable Value	370,532,621		397,356,150	370,532,621

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
382,774,076	370,532,621	382,774,076	370,532,621	391,324,076

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
12,241,455	0	8,550,000

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
382,774,076	370,532,621	382,774,076	370,532,621	391,324,076

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