taxes Property Tax Assistance

2023 ISD Summary Worksheet

001-Anderson/Anderson County

001-903/Elkhart ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 143,881,977 0.8650 166,337,546 166,337,546
B - MULTIFAMILY 961,683 N/A 961,683 961,683
C1 - VACANT LOTS 288,624 N/A 288,624 288,624
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,388,279 1.0612 8,846,961 8,846,961
D2 - FARM & RANCH IMP 443,699 N/A 443,699 443,699
E - NON-AG LAND AND IMPROVEMENTS 298,284,678 0.9324 319,910,637 319,910,637
F1 - COMMERCIAL REAL 29,424,743 0.9434 31,190,103 31,190,103
F2 - INDUSTRIAL REAL 1,706,557 N/A 1,706,557 1,706,557
G - ALL MINERALS 25,511,770 N/A 25,511,770 25,511,770
J - ALL UTILITIES 32,223,940 0.9542 33,770,635 33,770,635
L1 - COMMERCIAL PERSONAL 8,736,681 N/A 8,736,681 8,736,681
L2 - INDUSTRIAL PERSONAL 7,484,765 N/A 7,484,765 7,484,765
M1 - MOBILE HOMES 15,365,913 N/A 15,365,913 15,365,913
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 102,516 N/A 102,516 102,516
Subtotal 573,805,825 0 620,658,090 620,658,090
Less Total Deductions 212,307,328 0 236,085,496 236,085,496
Total Taxable Value 361,498,497 0 384,572,594 384,572,594

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 449,005,421 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 384,572,594 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 449,005,421 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 384,572,594 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 474,565,421 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 491,605,421 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 405,669,030 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 449,005,421 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 384,572,594 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 449,005,421 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 384,572,594 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 474,565,421 T13 plus the loss to the chapter 313 agreement
T16 491,605,421 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 405,669,030 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,432,827 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 25,560,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 17,040,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

113-Houston/Houston County

001-903/Elkhart ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 460,210 N/A 460,210 460,210
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 806,290 N/A 806,290 806,290
D2 - FARM & RANCH IMP 287,880 N/A 287,880 287,880
E - NON-AG LAND AND IMPROVEMENTS 5,622,440 N/A 5,622,440 5,622,440
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 201,000 N/A 201,000 201,000
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 180,380 N/A 180,380 180,380
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 7,558,200 0 7,558,200 7,558,200
Less Total Deductions 1,181,631 0 1,181,631 1,181,631
Total Taxable Value 6,376,569 0 6,376,569 6,376,569

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 6,702,749 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,376,569 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 6,702,749 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,376,569 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,882,749 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,002,749 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,413,010 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 6,702,749 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,376,569 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 6,702,749 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,376,569 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,882,749 T13 plus the loss to the chapter 313 agreement
T16 7,002,749 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,413,010 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 326,180 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 180,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 120,000 Loss to Second Previous Homestead Increase

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

001-903-02/Elkhart ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 144,342,187 0.8654 166,797,756 166,797,756
B - MULTIFAMILY 961,683 N/A 961,683 961,683
C1 - VACANT LOTS 288,624 N/A 288,624 288,624
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,194,569 1.0561 9,653,251 9,653,251
D2 - FARM & RANCH IMP 731,579 N/A 731,579 731,579
E - NON-AG LAND AND IMPROVEMENTS 303,907,118 0.9336 325,533,077 325,533,077
F1 - COMMERCIAL REAL 29,424,743 0.9434 31,190,103 31,190,103
F2 - INDUSTRIAL REAL 1,706,557 N/A 1,706,557 1,706,557
G - ALL MINERALS 25,511,770 N/A 25,511,770 25,511,770
J - ALL UTILITIES 32,424,940 0.9545 33,971,635 33,971,635
L1 - COMMERCIAL PERSONAL 8,736,681 N/A 8,736,681 8,736,681
L2 - INDUSTRIAL PERSONAL 7,484,765 N/A 7,484,765 7,484,765
M1 - MOBILE HOMES 15,546,293 N/A 15,546,293 15,546,293
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 102,516 N/A 102,516 102,516
Subtotal 581,364,025 628,216,290 628,216,290
Less Total Deductions 213,488,959 237,267,127 237,267,127
Total Taxable Value 367,875,066 390,949,163 390,949,163

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 455,708,170 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 390,949,163 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 455,708,170 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 390,949,163 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 481,448,170 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 498,608,170 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 412,082,040 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 455,708,170 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 390,949,163 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 455,708,170 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 390,949,163 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 481,448,170 T13 plus the loss to the chapter 313 agreement
T16 498,608,170 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 412,082,040 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,759,007 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 25,740,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 17,160,000 Loss to Second Previous Homestead Increase