taxes Property Tax Assistance

2023 ISD Summary Worksheet

San Diego ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

066-902/San Diego ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 83,191,578 0.8941 93,045,049 93,045,049
B - MULTIFAMILY 2,565,131 N/A 2,565,131 2,565,131
C1 - VACANT LOTS 940,702 N/A 940,702 940,702
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,477,144 0.7603 30,878,487 30,878,487
D2 - FARM & RANCH IMP 321,470 N/A 321,470 321,470
E - NON-AG LAND AND IMPROVEMENTS 70,955,227 0.6826 103,948,472 103,948,472
F1 - COMMERCIAL REAL 7,499,219 N/A 7,499,219 7,499,219
F2 - INDUSTRIAL REAL 6,480 N/A 6,480 6,480
G - ALL MINERALS 9,736,730 N/A 9,736,730 9,736,730
J - ALL UTILITIES 208,268,290 0.9595 217,059,187 217,059,187
L1 - COMMERCIAL PERSONAL 1,609,910 N/A 1,609,910 1,609,910
L2 - INDUSTRIAL PERSONAL 6,731,380 N/A 6,731,380 6,731,380
M1 - MOBILE HOMES 5,545,870 N/A 5,545,870 5,545,870
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 420,849,131 0 479,888,087 479,888,087
Less Total Deductions 87,934,095 0 92,270,884 92,270,884
Total Taxable Value 332,915,036 0 387,617,203 387,617,203

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 403,652,308 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 387,129,828 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 403,652,308 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 387,129,828 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 421,727,308 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 433,777,308 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 387,336,129 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 403,652,308 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 387,129,828 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 403,652,308 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 387,129,828 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 421,727,308 T13 plus the loss to the chapter 313 agreement
T16 433,777,308 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 387,336,129 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,522,480 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 18,075,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,050,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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125-Jim Wells/Jim Wells County

066-902/San Diego ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 9,939,319 0.7875 12,621,357 12,621,357
B - MULTIFAMILY 56,567 N/A 56,567 56,567
C1 - VACANT LOTS 337,450 N/A 337,450 337,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,902,572 1.1003 3,546,742 3,546,742
D2 - FARM & RANCH IMP 147,507 N/A 147,507 147,507
E - NON-AG LAND AND IMPROVEMENTS 19,496,020 0.7545 25,839,655 25,839,655
F1 - COMMERCIAL REAL 7,327,329 0.7876 9,303,363 9,303,363
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 485,320 N/A 485,320 485,320
J - ALL UTILITIES 31,279,670 0.9754 32,068,556 32,068,556
L1 - COMMERCIAL PERSONAL 2,613,403 N/A 2,613,403 2,613,403
L2 - INDUSTRIAL PERSONAL 1,847,820 N/A 1,847,820 1,847,820
M1 - MOBILE HOMES 1,536,009 N/A 1,536,009 1,536,009
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 78,968,986 0 90,403,749 90,403,749
Less Total Deductions 14,414,049 0 15,741,660 15,741,660
Total Taxable Value 64,554,937 0 74,662,089 74,662,089

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 76,656,658 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 74,540,429 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 76,656,658 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 74,540,429 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 80,286,658 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 82,706,658 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 74,708,038 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 76,656,658 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 74,540,429 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 76,656,658 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 74,540,429 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 80,286,658 T13 plus the loss to the chapter 313 agreement
T16 82,706,658 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 74,708,038 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,116,229 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 3,630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,420,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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066-902-02/San Diego ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 93,130,897 0.8814 105,666,406 105,666,406
B - MULTIFAMILY 2,621,698 N/A 2,621,698 2,621,698
C1 - VACANT LOTS 1,278,152 N/A 1,278,152 1,278,152
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,379,716 0.7953 34,425,229 34,425,229
D2 - FARM & RANCH IMP 468,977 N/A 468,977 468,977
E - NON-AG LAND AND IMPROVEMENTS 90,451,247 0.6969 129,788,127 129,788,127
F1 - COMMERCIAL REAL 14,826,548 0.8824 16,802,582 16,802,582
F2 - INDUSTRIAL REAL 6,480 N/A 6,480 6,480
G - ALL MINERALS 10,222,050 N/A 10,222,050 10,222,050
J - ALL UTILITIES 239,547,960 0.9615 249,127,743 249,127,743
L1 - COMMERCIAL PERSONAL 4,223,313 N/A 4,223,313 4,223,313
L2 - INDUSTRIAL PERSONAL 8,579,200 N/A 8,579,200 8,579,200
M1 - MOBILE HOMES 7,081,879 N/A 7,081,879 7,081,879
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 499,818,117 570,291,836 570,291,836
Less Total Deductions 102,348,144 108,012,544 108,012,544
Total Taxable Value 397,469,973 462,279,292 462,279,292

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 480,308,966 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 461,670,257 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 480,308,966 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 461,670,257 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 502,013,966 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 516,483,966 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 462,044,167 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 480,308,966 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 461,670,257 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 480,308,966 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 461,670,257 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 502,013,966 T13 plus the loss to the chapter 313 agreement
T16 516,483,966 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 462,044,167 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,638,709 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 21,705,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,470,000 Loss to Second Previous Homestead Increase

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