taxes Property Tax Assistance

2022 ISD Summary Worksheet

245-Willacy /Willacy County

245-904/San Perlita ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	72,049,086	0.7555	95,366,097	95,366,097
B - MULTIFAMILY	5,114,234	N/A	5,114,234	5,114,234
C1 - VACANT LOTS	5,748,940	N/A	5,748,940	5,748,940
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	14,742,981	0.8793	16,767,115	16,767,115
D2 - FARM & RANCH IMP	478,976	N/A	478,976	478,976
E - NON-AG LAND AND IMPROVEMENTS	4,697,516	N/A	4,697,516	4,697,516
F1 - COMMERCIAL REAL	7,272,258	N/A	7,272,258	7,272,258
F2 - INDUSTRIAL REAL	441,752	N/A	441,752	441,752
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	168,365,603	0.9895	170,152,201	170,152,201
L1 - COMMERCIAL PERSONAL	2,403,957	N/A	2,403,957	2,403,957
L2 - INDUSTRIAL PERSONAL	502,820	N/A	502,820	502,820
M1 - MOBILE HOMES	502,572	N/A	502,572	502,572
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	282,320,695	0	309,448,438	309,448,438
Less Total Deductions	130,159,595	0	134,871,785	134,871,785
Total Taxable Value	152,161,100	0	174,576,653	174,576,653

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
177,229,927	174,576,653	177,229,927	174,576,653	179,919,927

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
2,653,274	0	2,690,000

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
292,664,950	290,011,676	292,664,950	290,011,676	295,354,950

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)

245-904-02/San Perlita ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	72,049,086	0.7555	95,366,097	95,366,097
B - MULTIFAMILY	5,114,234	N/A	5,114,234	5,114,234
C1 - VACANT LOTS	5,748,940	N/A	5,748,940	5,748,940
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	14,742,981	0.8793	16,767,115	16,767,115
D2 - FARM & RANCH IMP	478,976	N/A	478,976	478,976
E - NON-AG LAND AND IMPROVEMENTS	4,697,516	N/A	4,697,516	4,697,516
F1 - COMMERCIAL REAL	7,272,258	N/A	7,272,258	7,272,258
F2 - INDUSTRIAL REAL	441,752	N/A	441,752	441,752
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	168,365,603	0.9895	170,152,201	170,152,201
L1 - COMMERCIAL PERSONAL	2,403,957	N/A	2,403,957	2,403,957
L2 - INDUSTRIAL PERSONAL	502,820	N/A	502,820	502,820
M1 - MOBILE HOMES	502,572	N/A	502,572	502,572
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	282,320,695		309,448,438	309,448,438
Less Total Deductions	130,159,595		134,871,785	134,871,785
Total Taxable Value	152,161,100		174,576,653	174,576,653

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
177,229,927	174,576,653	177,229,927	174,576,653	179,919,927

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
2,653,274	0	2,690,000

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
292,664,950	290,011,676	292,664,950	290,011,676	295,354,950

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