taxes Property Tax Assistance

2023 ISD Summary Worksheet

Leonard ISD (all splits)   Collin County   Fannin County   Hunt County  

043-Collin/Collin County

074-909/Leonard ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,505,843 N/A 4,505,843 4,505,843
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 974,896 N/A 974,896 974,896
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 374,489 N/A 374,489 374,489
D2 - FARM & RANCH IMP 772,746 N/A 772,746 772,746
E - NON-AG LAND AND IMPROVEMENTS 31,662,139 N/A 31,662,139 31,662,139
F1 - COMMERCIAL REAL 1,175,000 N/A 1,175,000 1,175,000
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,264,670 N/A 1,264,670 1,264,670
L1 - COMMERCIAL PERSONAL 391,461 N/A 391,461 391,461
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 215,299 N/A 215,299 215,299
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 41,336,543 0 41,336,543 41,336,543
Less Total Deductions 13,279,078 0 13,279,078 13,279,078
Total Taxable Value 28,057,465 0 28,057,465 28,057,465

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 31,601,289 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 28,057,465 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 31,601,289 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,057,465 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 32,801,289 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 33,601,289 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 28,795,307 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 31,601,289 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 28,057,465 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 31,601,289 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 28,057,465 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,801,289 T13 plus the loss to the chapter 313 agreement
T16 33,601,289 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 28,795,307 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,543,824 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 1,200,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 800,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED


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074-Fannin/Fannin County

074-909/Leonard ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 265,862,125 1.0247 259,453,621 265,862,125
B - MULTIFAMILY 5,644,060 N/A 5,644,060 5,644,060
C1 - VACANT LOTS 9,687,314 N/A 9,687,314 9,687,314
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,402,725 1.0270 3,313,114 3,402,725
D2 - FARM & RANCH IMP 5,214,542 N/A 5,214,542 5,214,542
E - NON-AG LAND AND IMPROVEMENTS 155,036,138 1.0084 153,744,683 155,036,138
F1 - COMMERCIAL REAL 34,083,475 1.0508 32,435,739 34,083,475
F2 - INDUSTRIAL REAL 775,940 N/A 775,940 775,940
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 19,983,430 N/A 19,983,430 19,983,430
L1 - COMMERCIAL PERSONAL 14,581,760 N/A 14,581,760 14,581,760
L2 - INDUSTRIAL PERSONAL 2,826,980 N/A 2,826,980 2,826,980
M1 - MOBILE HOMES 3,111,170 N/A 3,111,170 3,111,170
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,107,140 N/A 2,107,140 2,107,140
S - SPECIAL INVENTORY 4,760 N/A 4,760 4,760
Subtotal 522,321,559 0 512,884,253 522,321,559
Less Total Deductions 191,001,774 0 187,712,678 191,001,774
Total Taxable Value 331,319,785 0 325,171,575 331,319,785

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 379,904,256 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 331,319,785 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 379,904,256 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 331,319,785 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 395,129,256 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 405,279,256 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 341,637,504 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 379,904,256 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 331,319,785 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 379,904,256 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 331,319,785 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 395,129,256 T13 plus the loss to the chapter 313 agreement
T16 405,279,256 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 341,637,504 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,584,471 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 15,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,150,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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116-Hunt/Hunt County

074-909/Leonard ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 11,640,660 1.0728 10,850,727 11,640,660
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 746,720 N/A 746,720 746,720
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 622,050 0.8842 703,546 622,050
D2 - FARM & RANCH IMP 1,350,660 N/A 1,350,660 1,350,660
E - NON-AG LAND AND IMPROVEMENTS 29,106,169 0.9961 29,220,127 29,106,169
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,889,200 N/A 3,889,200 3,889,200
L1 - COMMERCIAL PERSONAL 57,330 N/A 57,330 57,330
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 686,760 N/A 686,760 686,760
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 48,099,549 0 47,505,070 48,099,549
Less Total Deductions 14,874,228 0 14,197,900 14,874,228
Total Taxable Value 33,225,321 0 33,307,170 33,225,321

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 37,568,412 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 33,225,321 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 37,568,412 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 33,225,321 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 39,023,412 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 39,993,412 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 34,034,689 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 37,568,412 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 33,225,321 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 37,568,412 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 33,225,321 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 39,023,412 T13 plus the loss to the chapter 313 agreement
T16 39,993,412 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 34,034,689 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,343,091 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 1,455,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 970,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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074-909-02/Leonard ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 282,008,628 1.0262 274,810,191 282,008,628
B - MULTIFAMILY 5,644,060 N/A 5,644,060 5,644,060
C1 - VACANT LOTS 11,408,930 N/A 11,408,930 11,408,930
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,399,264 1.0018 4,391,149 4,399,264
D2 - FARM & RANCH IMP 7,337,948 N/A 7,337,948 7,337,948
E - NON-AG LAND AND IMPROVEMENTS 215,804,446 1.0055 214,626,949 215,804,446
F1 - COMMERCIAL REAL 35,258,475 1.0490 33,610,739 35,258,475
F2 - INDUSTRIAL REAL 775,940 N/A 775,940 775,940
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 25,137,300 N/A 25,137,300 25,137,300
L1 - COMMERCIAL PERSONAL 15,030,551 N/A 15,030,551 15,030,551
L2 - INDUSTRIAL PERSONAL 2,826,980 N/A 2,826,980 2,826,980
M1 - MOBILE HOMES 4,013,229 N/A 4,013,229 4,013,229
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,107,140 N/A 2,107,140 2,107,140
S - SPECIAL INVENTORY 4,760 N/A 4,760 4,760
Subtotal 611,757,651 601,725,866 611,757,651
Less Total Deductions 219,155,080 215,189,656 219,155,080
Total Taxable Value 392,602,571 386,536,210 392,602,571

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 449,073,957 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 392,602,571 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 449,073,957 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 392,602,571 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 466,953,957 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 478,873,957 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 404,467,500 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 449,073,957 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 392,602,571 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 449,073,957 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 392,602,571 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 466,953,957 T13 plus the loss to the chapter 313 agreement
T16 478,873,957 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 404,467,500 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 56,471,386 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 17,880,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,920,000 Loss to Second Previous Homestead Increase

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