taxes Property Tax Assistance

2023 ISD Summary Worksheet

Jim Hogg County ISD (all splits)   Jim Hogg County  

124-Jim Hogg/Jim Hogg County

124-901/Jim Hogg County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 119,784,160 0.7652 156,539,676 156,539,676
B - MULTIFAMILY 4,518,700 N/A 4,518,700 4,518,700
C1 - VACANT LOTS 4,425,130 N/A 4,425,130 4,425,130
C2 - COLONIA LOTS 772,530 N/A 772,530 772,530
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,654,743 1.0589 47,837,719 47,837,719
D2 - FARM & RANCH IMP 17,971,950 0.7406 24,266,743 24,266,743
E - NON-AG LAND AND IMPROVEMENTS 21,416,550 0.4839 44,258,215 44,258,215
F1 - COMMERCIAL REAL 26,608,380 0.9269 28,706,851 28,706,851
F2 - INDUSTRIAL REAL 96,204,530 N/A 96,204,530 96,204,530
G - ALL MINERALS 21,128,540 1.0181 20,752,912 20,752,912
J - ALL UTILITIES 66,824,180 0.9670 69,104,633 69,104,633
L1 - COMMERCIAL PERSONAL 10,491,210 N/A 10,491,210 10,491,210
L2 - INDUSTRIAL PERSONAL 6,106,190 N/A 6,106,190 6,106,190
M1 - MOBILE HOMES 161,690 N/A 161,690 161,690
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 447,068,483 0 514,146,729 514,146,729
Less Total Deductions 123,535,393 0 127,021,773 127,021,773
Total Taxable Value 323,533,090 0 387,124,956 387,124,956

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 407,747,809 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 386,972,289 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 405,674,434 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 384,898,914 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 423,497,809 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 433,997,809 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 389,122,419 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 462,747,809 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 441,972,289 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 460,674,434 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 439,898,914 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 478,497,809 T13 plus the loss to the chapter 313 agreement
T16 488,997,809 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 444,122,419 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,775,520 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,073,375 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,750,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,500,000 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


Back to top


124-901-02/Jim Hogg County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 119,784,160 0.7652 156,539,676 156,539,676
B - MULTIFAMILY 4,518,700 N/A 4,518,700 4,518,700
C1 - VACANT LOTS 4,425,130 N/A 4,425,130 4,425,130
C2 - COLONIA LOTS 772,530 N/A 772,530 772,530
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,654,743 1.0589 47,837,719 47,837,719
D2 - FARM & RANCH IMP 17,971,950 0.7406 24,266,743 24,266,743
E - NON-AG LAND AND IMPROVEMENTS 21,416,550 0.4839 44,258,215 44,258,215
F1 - COMMERCIAL REAL 26,608,380 0.9269 28,706,851 28,706,851
F2 - INDUSTRIAL REAL 96,204,530 N/A 96,204,530 96,204,530
G - ALL MINERALS 21,128,540 1.0181 20,752,912 20,752,912
J - ALL UTILITIES 66,824,180 0.9670 69,104,633 69,104,633
L1 - COMMERCIAL PERSONAL 10,491,210 N/A 10,491,210 10,491,210
L2 - INDUSTRIAL PERSONAL 6,106,190 N/A 6,106,190 6,106,190
M1 - MOBILE HOMES 161,690 N/A 161,690 161,690
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 447,068,483 514,146,729 514,146,729
Less Total Deductions 123,535,393 127,021,773 127,021,773
Total Taxable Value 323,533,090 387,124,956 387,124,956

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 407,747,809 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 386,972,289 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 405,674,434 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 384,898,914 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 423,497,809 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 433,997,809 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 389,122,419 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 462,747,809 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 441,972,289 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 460,674,434 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 439,898,914 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 478,497,809 T13 plus the loss to the chapter 313 agreement
T16 488,997,809 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 444,122,419 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,775,520 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,073,375 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,750,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,500,000 Loss to Second Previous Homestead Increase

Back to top