taxes Property Tax Assistance

2022 ISD Summary Worksheet

230-Upshur /Upshur County

230-905/Harmony ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	88,934,279	0.9168	97,005,104	88,934,279
B - MULTIFAMILY	868,030	N/A	868,030	868,030
C1 - VACANT LOTS	1,027,292	N/A	1,027,292	1,027,292
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,678,233	1.0014	4,671,605	4,678,233
D2 - FARM & RANCH IMP	8,750,429	N/A	8,750,429	8,750,429
E - NON-AG LAND AND IMPROVEMENTS	140,530,085	0.8474	165,836,777	140,530,085
F1 - COMMERCIAL REAL	3,271,251	N/A	3,271,251	3,271,251
F2 - INDUSTRIAL REAL	68,110	N/A	68,110	68,110
G - ALL MINERALS	11,478,678	N/A	11,478,678	11,478,678
J - ALL UTILITIES	4,799,180	N/A	4,799,180	4,799,180
L1 - COMMERCIAL PERSONAL	2,027,599	N/A	2,027,599	2,027,599
L2 - INDUSTRIAL PERSONAL	2,004,680	N/A	2,004,680	2,004,680
M1 - MOBILE HOMES	3,699,660	N/A	3,699,660	3,699,660
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	40,790	N/A	40,790	40,790
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	272,178,296	0	305,549,185	272,178,296
Less Total Deductions	73,079,524	0	79,657,755	73,079,524
Total Taxable Value	199,098,772	0	225,891,430	199,098,772

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
208,441,724	199,098,772	208,441,724	199,098,772	217,061,724

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
9,342,952	0	8,620,000

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
208,441,724	199,098,772	208,441,724	199,098,772	217,061,724

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 ONE OF THE GRACE PERIOD

250-Wood /Wood County

230-905/Harmony ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	392,485,666	N/A	392,485,666	392,485,666
B - MULTIFAMILY	14,331,440	N/A	14,331,440	14,331,440
C1 - VACANT LOTS	7,188,277	N/A	7,188,277	7,188,277
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,180,403	N/A	3,180,403	3,180,403
D2 - FARM & RANCH IMP	3,643,642	N/A	3,643,642	3,643,642
E - NON-AG LAND AND IMPROVEMENTS	56,814,604	N/A	56,814,604	56,814,604
F1 - COMMERCIAL REAL	3,613,650	N/A	3,613,650	3,613,650
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	228,350	N/A	228,350	228,350
J - ALL UTILITIES	31,106,620	N/A	31,106,620	31,106,620
L1 - COMMERCIAL PERSONAL	1,931,080	N/A	1,931,080	1,931,080
L2 - INDUSTRIAL PERSONAL	1,059,330	N/A	1,059,330	1,059,330
M1 - MOBILE HOMES	265,210	N/A	265,210	265,210
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	68,660	N/A	68,660	68,660
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	515,916,932	0	515,916,932	515,916,932
Less Total Deductions	146,763,824	0	146,763,824	146,763,824
Total Taxable Value	369,153,108	0	369,153,108	369,153,108

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
387,523,869	369,153,108	387,523,869	369,153,108	401,843,869

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
18,370,761	0	14,320,000

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
387,523,869	369,153,108	387,523,869	369,153,108	401,843,869

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

230-905-02/Harmony ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	481,419,945	0.9835	489,490,770	481,419,945
B - MULTIFAMILY	15,199,470	N/A	15,199,470	15,199,470
C1 - VACANT LOTS	8,215,569	N/A	8,215,569	8,215,569
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,858,636	1.0008	7,852,008	7,858,636
D2 - FARM & RANCH IMP	12,394,071	N/A	12,394,071	12,394,071
E - NON-AG LAND AND IMPROVEMENTS	197,344,689	0.8863	222,651,381	197,344,689
F1 - COMMERCIAL REAL	6,884,901	N/A	6,884,901	6,884,901
F2 - INDUSTRIAL REAL	68,110	N/A	68,110	68,110
G - ALL MINERALS	11,707,028	N/A	11,707,028	11,707,028
J - ALL UTILITIES	35,905,800	N/A	35,905,800	35,905,800
L1 - COMMERCIAL PERSONAL	3,958,679	N/A	3,958,679	3,958,679
L2 - INDUSTRIAL PERSONAL	3,064,010	N/A	3,064,010	3,064,010
M1 - MOBILE HOMES	3,964,870	N/A	3,964,870	3,964,870
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	109,450	N/A	109,450	109,450
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	788,095,228		821,466,117	788,095,228
Less Total Deductions	219,843,348		226,421,579	219,843,348
Total Taxable Value	568,251,880		595,044,538	568,251,880

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
595,965,593	568,251,880	595,965,593	568,251,880	618,905,593

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
27,713,713	0	22,940,000

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
595,965,593	568,251,880	595,965,593	568,251,880	618,905,593

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