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2023 ISD Summary Worksheet
Center ISD (all splits) Shelby County
210-Shelby/Shelby County
210-901/Center ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 239,629,183 | 0.9584 | 250,030,450 | 239,629,183 |
| B - MULTIFAMILY | 3,888,480 | N/A | 3,888,480 | 3,888,480 |
| C1 - VACANT LOTS | 5,934,454 | N/A | 5,934,454 | 5,934,454 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 20,036,930 | 1.3340 | 15,020,158 | 20,036,930 |
| D2 - FARM & RANCH IMP | 17,381,020 | N/A | 17,381,020 | 17,381,020 |
| E - NON-AG LAND AND IMPROVEMENTS | 140,225,364 | 0.8766 | 159,965,051 | 140,225,364 |
| F1 - COMMERCIAL REAL | 133,779,751 | 0.9783 | 136,747,164 | 133,779,751 |
| F2 - INDUSTRIAL REAL | 75,725,310 | N/A | 75,725,310 | 75,725,310 |
| G - ALL MINERALS | 55,974,760 | 1.0049 | 55,701,821 | 55,974,760 |
| J - ALL UTILITIES | 97,646,620 | 0.9734 | 100,314,999 | 97,646,620 |
| L1 - COMMERCIAL PERSONAL | 44,819,283 | 0.9710 | 46,157,861 | 44,819,283 |
| L2 - INDUSTRIAL PERSONAL | 81,329,360 | N/A | 81,329,360 | 81,329,360 |
| M1 - MOBILE HOMES | 19,266,370 | N/A | 19,266,370 | 19,266,370 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 23,740 | N/A | 23,740 | 23,740 |
| S - SPECIAL INVENTORY | 5,006,680 | N/A | 5,006,680 | 5,006,680 |
| Subtotal | 940,667,305 | 0 | 972,492,918 | 940,667,305 |
| Less Total Deductions | 226,980,715 | 0 | 232,069,422 | 226,980,715 |
| Total Taxable Value | 713,686,590 | 0 | 740,423,496 | 713,686,590 |
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 | 777,004,609 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 713,686,590 | 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 | 760,437,592 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 697,119,573 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 817,219,609 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 844,029,609 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 717,899,987 | 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 | 777,004,609 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 713,686,590 | 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 | 760,437,592 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 697,119,573 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 817,219,609 | T13 plus the loss to the chapter 313 agreement |
| T16 | 844,029,609 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 717,899,987 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 63,318,019 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 16,567,017 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 40,215,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 26,810,000 | 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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210-901-02/Center ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 239,629,183 | 0.9584 | 250,030,450 | 239,629,183 |
| B - MULTIFAMILY | 3,888,480 | N/A | 3,888,480 | 3,888,480 |
| C1 - VACANT LOTS | 5,934,454 | N/A | 5,934,454 | 5,934,454 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 20,036,930 | 1.3340 | 15,020,158 | 20,036,930 |
| D2 - FARM & RANCH IMP | 17,381,020 | N/A | 17,381,020 | 17,381,020 |
| E - NON-AG LAND AND IMPROVEMENTS | 140,225,364 | 0.8766 | 159,965,051 | 140,225,364 |
| F1 - COMMERCIAL REAL | 133,779,751 | 0.9783 | 136,747,164 | 133,779,751 |
| F2 - INDUSTRIAL REAL | 75,725,310 | N/A | 75,725,310 | 75,725,310 |
| G - ALL MINERALS | 55,974,760 | 1.0049 | 55,701,821 | 55,974,760 |
| J - ALL UTILITIES | 97,646,620 | 0.9734 | 100,314,999 | 97,646,620 |
| L1 - COMMERCIAL PERSONAL | 44,819,283 | 0.9710 | 46,157,861 | 44,819,283 |
| L2 - INDUSTRIAL PERSONAL | 81,329,360 | N/A | 81,329,360 | 81,329,360 |
| M1 - MOBILE HOMES | 19,266,370 | N/A | 19,266,370 | 19,266,370 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 23,740 | N/A | 23,740 | 23,740 |
| S - SPECIAL INVENTORY | 5,006,680 | N/A | 5,006,680 | 5,006,680 |
| Subtotal | 940,667,305 | 972,492,918 | 940,667,305 | |
| Less Total Deductions | 226,980,715 | 232,069,422 | 226,980,715 | |
| Total Taxable Value | 713,686,590 | 740,423,496 | 713,686,590 |
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 | 777,004,609 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 713,686,590 | 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 | 760,437,592 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 697,119,573 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 817,219,609 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 844,029,609 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 717,899,987 | 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 | 777,004,609 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 713,686,590 | 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 | 760,437,592 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 697,119,573 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 817,219,609 | T13 plus the loss to the chapter 313 agreement |
| T16 | 844,029,609 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 717,899,987 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 63,318,019 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 16,567,017 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 40,215,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 26,810,000 | Loss to Second Previous Homestead Increase |
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