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2023 ISD Summary Worksheet
Cotulla ISD (all splits) La Salle County
142-La Salle/La Salle County
142-901/Cotulla ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 94,056,113 | N/A | 94,056,113 | 94,056,113 |
| B - MULTIFAMILY | 4,629,960 | N/A | 4,629,960 | 4,629,960 |
| C1 - VACANT LOTS | 21,366,287 | N/A | 21,366,287 | 21,366,287 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 47,576,322 | 0.9773 | 48,681,661 | 47,576,322 |
| D2 - FARM & RANCH IMP | 7,224,137 | N/A | 7,224,137 | 7,224,137 |
| E - NON-AG LAND AND IMPROVEMENTS | 169,770,889 | N/A | 169,770,889 | 169,770,889 |
| F1 - COMMERCIAL REAL | 126,371,526 | N/A | 126,371,526 | 126,371,526 |
| F2 - INDUSTRIAL REAL | 220,912,500 | N/A | 220,912,500 | 220,912,500 |
| G - ALL MINERALS | 5,205,127,070 | 0.9320 | 5,584,900,290 | 5,205,127,070 |
| J - ALL UTILITIES | 1,011,649,564 | 0.9776 | 1,034,829,750 | 1,011,649,564 |
| L1 - COMMERCIAL PERSONAL | 34,990,444 | N/A | 34,990,444 | 34,990,444 |
| L2 - INDUSTRIAL PERSONAL | 463,702,080 | N/A | 463,702,080 | 463,702,080 |
| M1 - MOBILE HOMES | 15,113,290 | N/A | 15,113,290 | 15,113,290 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 93,640 | N/A | 93,640 | 93,640 |
| Subtotal | 7,422,583,822 | 0 | 7,826,642,567 | 7,422,583,822 |
| Less Total Deductions | 125,803,198 | 0 | 125,803,198 | 125,803,198 |
| Total Taxable Value | 7,296,780,624 | 0 | 7,700,839,369 | 7,296,780,624 |
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 | 7,305,720,486 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 7,296,780,624 | 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 | 7,305,720,486 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 7,296,780,624 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 7,320,870,486 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 7,330,970,486 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 7,297,092,508 | 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 | 7,305,720,486 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 7,296,780,624 | 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 | 7,305,720,486 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 7,296,780,624 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 7,320,870,486 | T13 plus the loss to the chapter 313 agreement |
| T16 | 7,330,970,486 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 7,297,092,508 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 8,939,862 | 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 | 15,150,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 10,100,000 | 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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142-901-02/Cotulla ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 94,056,113 | N/A | 94,056,113 | 94,056,113 |
| B - MULTIFAMILY | 4,629,960 | N/A | 4,629,960 | 4,629,960 |
| C1 - VACANT LOTS | 21,366,287 | N/A | 21,366,287 | 21,366,287 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 47,576,322 | 0.9773 | 48,681,661 | 47,576,322 |
| D2 - FARM & RANCH IMP | 7,224,137 | N/A | 7,224,137 | 7,224,137 |
| E - NON-AG LAND AND IMPROVEMENTS | 169,770,889 | N/A | 169,770,889 | 169,770,889 |
| F1 - COMMERCIAL REAL | 126,371,526 | N/A | 126,371,526 | 126,371,526 |
| F2 - INDUSTRIAL REAL | 220,912,500 | N/A | 220,912,500 | 220,912,500 |
| G - ALL MINERALS | 5,205,127,070 | 0.9320 | 5,584,900,290 | 5,205,127,070 |
| J - ALL UTILITIES | 1,011,649,564 | 0.9776 | 1,034,829,750 | 1,011,649,564 |
| L1 - COMMERCIAL PERSONAL | 34,990,444 | N/A | 34,990,444 | 34,990,444 |
| L2 - INDUSTRIAL PERSONAL | 463,702,080 | N/A | 463,702,080 | 463,702,080 |
| M1 - MOBILE HOMES | 15,113,290 | N/A | 15,113,290 | 15,113,290 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 93,640 | N/A | 93,640 | 93,640 |
| Subtotal | 7,422,583,822 | 7,826,642,567 | 7,422,583,822 | |
| Less Total Deductions | 125,803,198 | 125,803,198 | 125,803,198 | |
| Total Taxable Value | 7,296,780,624 | 7,700,839,369 | 7,296,780,624 |
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 | 7,305,720,486 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 7,296,780,624 | 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 | 7,305,720,486 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 7,296,780,624 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 7,320,870,486 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 7,330,970,486 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 7,297,092,508 | 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 | 7,305,720,486 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 7,296,780,624 | 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 | 7,305,720,486 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 7,296,780,624 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 7,320,870,486 | T13 plus the loss to the chapter 313 agreement |
| T16 | 7,330,970,486 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 7,297,092,508 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 8,939,862 | 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 | 15,150,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 10,100,000 | Loss to Second Previous Homestead Increase |
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