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2023 ISD Summary Worksheet
Los Fresnos CISD (all splits) Cameron County
031-Cameron/Cameron County
031-906/Los Fresnos CISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 3,141,416,726 | 0.9399 | 3,342,288,250 | 3,342,288,250 |
| B - MULTIFAMILY | 91,407,892 | N/A | 91,407,892 | 91,407,892 |
| C1 - VACANT LOTS | 230,279,765 | 0.9983 | 230,671,907 | 230,671,907 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 27,317,125 | 1.0694 | 25,544,931 | 25,544,931 |
| D2 - FARM & RANCH IMP | 3,244,170 | N/A | 3,244,170 | 3,244,170 |
| E - NON-AG LAND AND IMPROVEMENTS | 198,122,208 | N/A | 198,122,208 | 198,122,208 |
| F1 - COMMERCIAL REAL | 204,361,992 | 0.9408 | 217,221,505 | 217,221,505 |
| F2 - INDUSTRIAL REAL | 18,845,357 | N/A | 18,845,357 | 18,845,357 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 520,094,723 | 0.9734 | 534,307,297 | 534,307,297 |
| L1 - COMMERCIAL PERSONAL | 90,960,870 | N/A | 90,960,870 | 90,960,870 |
| L2 - INDUSTRIAL PERSONAL | 65,438,253 | N/A | 65,438,253 | 65,438,253 |
| M1 - MOBILE HOMES | 1,888,052 | N/A | 1,888,052 | 1,888,052 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 2,896,398 | N/A | 2,896,398 | 2,896,398 |
| S - SPECIAL INVENTORY | 12,445,736 | N/A | 12,445,736 | 12,445,736 |
| Subtotal | 4,608,719,267 | 0 | 4,835,282,826 | 4,835,282,826 |
| Less Total Deductions | 1,651,549,106 | 0 | 1,703,111,971 | 1,703,111,971 |
| Total Taxable Value | 2,957,170,161 | 0 | 3,132,170,855 | 3,132,170,855 |
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
| Measure | Value | Description |
|---|---|---|
| T1 | 3,541,969,688 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 3,132,170,855 | 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 | 3,541,969,688 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 3,132,170,855 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 3,677,359,688 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 3,767,619,688 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 3,183,963,226 | School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|---|---|
| T7 | 3,830,635,648 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 3,420,836,815 | 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 | 3,830,635,648 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 3,420,836,815 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 3,966,025,648 | T13 plus the loss to the chapter 313 agreement |
| T16 | 4,056,285,648 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 3,472,629,186 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 409,798,833 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 0 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 135,390,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 90,260,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE
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031-906-02/Los Fresnos CISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 3,141,416,726 | 0.9399 | 3,342,288,250 | 3,342,288,250 |
| B - MULTIFAMILY | 91,407,892 | N/A | 91,407,892 | 91,407,892 |
| C1 - VACANT LOTS | 230,279,765 | 0.9983 | 230,671,907 | 230,671,907 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 27,317,125 | 1.0694 | 25,544,931 | 25,544,931 |
| D2 - FARM & RANCH IMP | 3,244,170 | N/A | 3,244,170 | 3,244,170 |
| E - NON-AG LAND AND IMPROVEMENTS | 198,122,208 | N/A | 198,122,208 | 198,122,208 |
| F1 - COMMERCIAL REAL | 204,361,992 | 0.9408 | 217,221,505 | 217,221,505 |
| F2 - INDUSTRIAL REAL | 18,845,357 | N/A | 18,845,357 | 18,845,357 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 520,094,723 | 0.9734 | 534,307,297 | 534,307,297 |
| L1 - COMMERCIAL PERSONAL | 90,960,870 | N/A | 90,960,870 | 90,960,870 |
| L2 - INDUSTRIAL PERSONAL | 65,438,253 | N/A | 65,438,253 | 65,438,253 |
| M1 - MOBILE HOMES | 1,888,052 | N/A | 1,888,052 | 1,888,052 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 2,896,398 | N/A | 2,896,398 | 2,896,398 |
| S - SPECIAL INVENTORY | 12,445,736 | N/A | 12,445,736 | 12,445,736 |
| Subtotal | 4,608,719,267 | 4,835,282,826 | 4,835,282,826 | |
| Less Total Deductions | 1,651,549,106 | 1,703,111,971 | 1,703,111,971 | |
| Total Taxable Value | 2,957,170,161 | 3,132,170,855 | 3,132,170,855 |
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
| Measure | Value | Description |
|---|---|---|
| T1 | 3,541,969,688 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 3,132,170,855 | 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 | 3,541,969,688 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 3,132,170,855 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 3,677,359,688 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 3,767,619,688 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 3,183,963,226 | School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|---|---|
| T7 | 3,830,635,648 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 3,420,836,815 | 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 | 3,830,635,648 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 3,420,836,815 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 3,966,025,648 | T13 plus the loss to the chapter 313 agreement |
| T16 | 4,056,285,648 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 3,472,629,186 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 409,798,833 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 0 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 135,390,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 90,260,000 | Loss to Second Previous Homestead Increase |
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