taxes Property Tax Assistance

2023 ISD Summary Worksheet

014-Bell/Bell County

014-905/Holland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 129,425,771 1.0558 122,585,500 129,425,771
B - MULTIFAMILY 1,471,388 N/A 1,471,388 1,471,388
C1 - VACANT LOTS 7,906,039 N/A 7,906,039 7,906,039
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,588,388 0.6602 8,464,141 5,588,388
D2 - FARM & RANCH IMP 3,623,054 N/A 3,623,054 3,623,054
E - NON-AG LAND AND IMPROVEMENTS 155,995,250 1.0640 146,612,077 155,995,250
F1 - COMMERCIAL REAL 6,463,366 N/A 6,463,366 6,463,366
F2 - INDUSTRIAL REAL 948,284 N/A 948,284 948,284
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 15,668,284 N/A 15,668,284 15,668,284
L1 - COMMERCIAL PERSONAL 8,748,880 N/A 8,748,880 8,748,880
L2 - INDUSTRIAL PERSONAL 2,701,246 N/A 2,701,246 2,701,246
M1 - MOBILE HOMES 467,099 N/A 467,099 467,099
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,773 N/A 7,773 7,773
Subtotal 339,014,822 0 325,667,131 339,014,822
Less Total Deductions 136,823,571 0 131,067,357 136,823,571
Total Taxable Value 202,191,251 0 194,599,774 202,191,251

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 230,226,922 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 202,191,251 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 230,226,922 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 202,191,251 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,886,922 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 246,326,922 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 209,868,305 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 230,226,922 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 202,191,251 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 230,226,922 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 202,191,251 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,886,922 T13 plus the loss to the chapter 313 agreement
T16 246,326,922 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 209,868,305 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,035,671 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 9,660,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,440,000 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

166-Milam/Milam County

014-905/Holland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 955,450 N/A 955,450 955,450
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 1,007,760 N/A 1,007,760 1,007,760
D2 - FARM & RANCH IMP 286,740 N/A 286,740 286,740
E - NON-AG LAND AND IMPROVEMENTS 6,181,960 N/A 6,181,960 6,181,960
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 34,780 N/A 34,780 34,780
L1 - COMMERCIAL PERSONAL 2,460,170 N/A 2,460,170 2,460,170
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 260,480 N/A 260,480 260,480
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 11,187,340 0 11,187,340 11,187,340
Less Total Deductions 3,576,429 0 3,576,429 3,576,429
Total Taxable Value 7,610,911 0 7,610,911 7,610,911

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 8,575,568 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,610,911 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 8,575,568 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,610,911 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,860,568 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 9,050,568 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,012,075 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 8,575,568 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,610,911 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 8,575,568 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,610,911 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,860,568 T13 plus the loss to the chapter 313 agreement
T16 9,050,568 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,012,075 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 964,657 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

014-905-02/Holland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 130,381,221 1.0554 123,540,950 130,381,221
B - MULTIFAMILY 1,471,388 N/A 1,471,388 1,471,388
C1 - VACANT LOTS 7,906,039 N/A 7,906,039 7,906,039
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,596,148 0.6964 9,471,901 6,596,148
D2 - FARM & RANCH IMP 3,909,794 N/A 3,909,794 3,909,794
E - NON-AG LAND AND IMPROVEMENTS 162,177,210 1.0614 152,794,037 162,177,210
F1 - COMMERCIAL REAL 6,463,366 N/A 6,463,366 6,463,366
F2 - INDUSTRIAL REAL 948,284 N/A 948,284 948,284
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 15,703,064 N/A 15,703,064 15,703,064
L1 - COMMERCIAL PERSONAL 11,209,050 N/A 11,209,050 11,209,050
L2 - INDUSTRIAL PERSONAL 2,701,246 N/A 2,701,246 2,701,246
M1 - MOBILE HOMES 727,579 N/A 727,579 727,579
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,773 N/A 7,773 7,773
Subtotal 350,202,162 336,854,471 350,202,162
Less Total Deductions 140,400,000 134,643,786 140,400,000
Total Taxable Value 209,802,162 202,210,685 209,802,162

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 238,802,490 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 209,802,162 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 238,802,490 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 209,802,162 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 248,747,490 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 255,377,490 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 217,880,380 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 238,802,490 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 209,802,162 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 238,802,490 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 209,802,162 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 248,747,490 T13 plus the loss to the chapter 313 agreement
T16 255,377,490 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 217,880,380 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,000,328 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 9,945,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,630,000 Loss to Second Previous Homestead Increase