taxes Property Tax Assistance

2023 ISD Summary Worksheet

007-Atascosa/Atascosa County

007-901/Charlotte ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 69,014,836 0.9452 73,016,119 69,014,836
B - MULTIFAMILY 178,290 N/A 178,290 178,290
C1 - VACANT LOTS 3,729,860 N/A 3,729,860 3,729,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,388,614 1.0817 15,150,617 16,388,614
D2 - FARM & RANCH IMP 2,143,079 N/A 2,143,079 2,143,079
E - NON-AG LAND AND IMPROVEMENTS 89,455,221 0.9127 98,011,637 89,455,221
F1 - COMMERCIAL REAL 21,013,317 N/A 21,013,317 21,013,317
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 196,645,989 0.9898 198,672,448 196,645,989
J - ALL UTILITIES 20,995,460 N/A 20,995,460 20,995,460
L1 - COMMERCIAL PERSONAL 3,400,390 N/A 3,400,390 3,400,390
L2 - INDUSTRIAL PERSONAL 15,893,992 N/A 15,893,992 15,893,992
M1 - MOBILE HOMES 10,327,440 N/A 10,327,440 10,327,440
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 575,970 N/A 575,970 575,970
Subtotal 449,762,458 0 463,108,619 449,762,458
Less Total Deductions 51,683,869 0 53,399,388 51,683,869
Total Taxable Value 398,078,589 0 409,709,231 398,078,589

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 415,753,770 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 398,078,589 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 415,753,770 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 398,078,589 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 423,133,770 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 428,053,770 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 399,700,245 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 415,753,770 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 398,078,589 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 415,753,770 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 398,078,589 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 423,133,770 T13 plus the loss to the chapter 313 agreement
T16 428,053,770 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 399,700,245 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,675,181 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 7,380,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,920,000 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

082-Frio/Frio County

007-901/Charlotte ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 314,060 N/A 314,060 314,060
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 2,278,836 N/A 2,278,836 2,278,836
D2 - FARM & RANCH IMP 346,230 N/A 346,230 346,230
E - NON-AG LAND AND IMPROVEMENTS 3,615,890 N/A 3,615,890 3,615,890
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,644,780 N/A 1,644,780 1,644,780
J - ALL UTILITIES 4,348,280 N/A 4,348,280 4,348,280
L1 - COMMERCIAL PERSONAL 174,730 N/A 174,730 174,730
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 244,500 N/A 244,500 244,500
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 12,967,306 0 12,967,306 12,967,306
Less Total Deductions 2,172,451 0 2,172,451 2,172,451
Total Taxable Value 10,794,855 0 10,794,855 10,794,855

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 11,475,605 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,794,855 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 11,475,605 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,794,855 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,760,605 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,950,605 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,911,896 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 11,475,605 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,794,855 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 11,475,605 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,794,855 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,760,605 T13 plus the loss to the chapter 313 agreement
T16 11,950,605 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,911,896 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 680,750 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

007-901-02/Charlotte ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 69,328,896 0.9454 73,330,179 69,328,896
B - MULTIFAMILY 178,290 N/A 178,290 178,290
C1 - VACANT LOTS 3,729,860 N/A 3,729,860 3,729,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,667,450 1.0710 17,429,453 18,667,450
D2 - FARM & RANCH IMP 2,489,309 N/A 2,489,309 2,489,309
E - NON-AG LAND AND IMPROVEMENTS 93,071,111 0.9158 101,627,527 93,071,111
F1 - COMMERCIAL REAL 21,013,317 N/A 21,013,317 21,013,317
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 198,290,769 0.9899 200,317,228 198,290,769
J - ALL UTILITIES 25,343,740 N/A 25,343,740 25,343,740
L1 - COMMERCIAL PERSONAL 3,575,120 N/A 3,575,120 3,575,120
L2 - INDUSTRIAL PERSONAL 15,893,992 N/A 15,893,992 15,893,992
M1 - MOBILE HOMES 10,571,940 N/A 10,571,940 10,571,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 575,970 N/A 575,970 575,970
Subtotal 462,729,764 476,075,925 462,729,764
Less Total Deductions 53,856,320 55,571,839 53,856,320
Total Taxable Value 408,873,444 420,504,086 408,873,444

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 427,229,375 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 408,873,444 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 427,229,375 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 408,873,444 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 434,894,375 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 440,004,375 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 410,612,141 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 427,229,375 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 408,873,444 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 427,229,375 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 408,873,444 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 434,894,375 T13 plus the loss to the chapter 313 agreement
T16 440,004,375 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 410,612,141 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,355,931 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 7,665,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,110,000 Loss to Second Previous Homestead Increase