taxes Property Tax Assistance

2023 ISD Summary Worksheet

007-Atascosa/Atascosa County

015-909/Somerset ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 302,487,358 0.9379 322,515,575 302,487,358
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 21,014,332 0.9247 22,725,567 21,014,332
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,013,094 1.0839 934,688 1,013,094
D2 - FARM & RANCH IMP 472,340 N/A 472,340 472,340
E - NON-AG LAND AND IMPROVEMENTS 51,499,545 0.9485 54,295,778 51,499,545
F1 - COMMERCIAL REAL 9,865,925 N/A 9,865,925 9,865,925
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 179,020 N/A 179,020 179,020
J - ALL UTILITIES 2,752,200 N/A 2,752,200 2,752,200
L1 - COMMERCIAL PERSONAL 1,962,760 N/A 1,962,760 1,962,760
L2 - INDUSTRIAL PERSONAL 4,319,310 N/A 4,319,310 4,319,310
M1 - MOBILE HOMES 23,050,280 N/A 23,050,280 23,050,280
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 418,616,164 0 443,073,443 418,616,164
Less Total Deductions 135,076,326 0 140,706,203 135,076,326
Total Taxable Value 283,539,838 0 302,367,240 283,539,838

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 326,566,815 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 283,539,838 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 326,566,815 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 283,539,838 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 342,931,815 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 353,841,815 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 287,598,456 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 326,566,815 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 283,539,838 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 326,566,815 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 283,539,838 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 342,931,815 T13 plus the loss to the chapter 313 agreement
T16 353,841,815 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 287,598,456 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,026,977 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 16,365,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,910,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

015-Bexar/Bexar County

015-909/Somerset ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 450,805,285 N/A 450,805,285 450,805,285
B - MULTIFAMILY 14,444,080 N/A 14,444,080 14,444,080
C1 - VACANT LOTS 45,368,781 N/A 45,368,781 45,368,781
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,861,339 N/A 1,861,339 1,861,339
D2 - FARM & RANCH IMP 3,457,911 N/A 3,457,911 3,457,911
E - NON-AG LAND AND IMPROVEMENTS 211,612,259 N/A 211,612,259 211,612,259
F1 - COMMERCIAL REAL 60,730,914 N/A 60,730,914 60,730,914
F2 - INDUSTRIAL REAL 1,743,490 N/A 1,743,490 1,743,490
G - ALL MINERALS 5,484,556 N/A 5,484,556 5,484,556
J - ALL UTILITIES 2,014,593 N/A 2,014,593 2,014,593
L1 - COMMERCIAL PERSONAL 25,359,127 N/A 25,359,127 25,359,127
L2 - INDUSTRIAL PERSONAL 19,849,018 N/A 19,849,018 19,849,018
M1 - MOBILE HOMES 50,388,559 N/A 50,388,559 50,388,559
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 893,126,872 0 893,126,872 893,126,872
Less Total Deductions 290,608,223 0 290,608,223 290,608,223
Total Taxable Value 602,518,649 0 602,518,649 602,518,649

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 685,417,248 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 602,518,649 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 685,417,248 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 602,518,649 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 714,127,248 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 733,267,248 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 618,618,322 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 685,417,248 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 602,518,649 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 685,417,248 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 602,518,649 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 714,127,248 T13 plus the loss to the chapter 313 agreement
T16 733,267,248 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 618,618,322 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,898,599 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 28,710,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,140,000 Loss to Second Previous Homestead Increase

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

015-909-02/Somerset ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 753,292,643 0.9741 773,320,860 753,292,643
B - MULTIFAMILY 14,444,080 N/A 14,444,080 14,444,080
C1 - VACANT LOTS 66,383,113 0.9749 68,094,348 66,383,113
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,874,433 1.0280 2,796,027 2,874,433
D2 - FARM & RANCH IMP 3,930,251 N/A 3,930,251 3,930,251
E - NON-AG LAND AND IMPROVEMENTS 263,111,804 0.9895 265,908,037 263,111,804
F1 - COMMERCIAL REAL 70,596,839 N/A 70,596,839 70,596,839
F2 - INDUSTRIAL REAL 1,743,490 N/A 1,743,490 1,743,490
G - ALL MINERALS 5,663,576 N/A 5,663,576 5,663,576
J - ALL UTILITIES 4,766,793 N/A 4,766,793 4,766,793
L1 - COMMERCIAL PERSONAL 27,321,887 N/A 27,321,887 27,321,887
L2 - INDUSTRIAL PERSONAL 24,168,328 N/A 24,168,328 24,168,328
M1 - MOBILE HOMES 73,438,839 N/A 73,438,839 73,438,839
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 1,311,743,036 1,336,200,315 1,311,743,036
Less Total Deductions 425,684,549 431,314,426 425,684,549
Total Taxable Value 886,058,487 904,885,889 886,058,487

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 1,011,984,063 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 886,058,487 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 1,011,984,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 886,058,487 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,057,059,063 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,087,109,063 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 906,216,778 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 1,011,984,063 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 886,058,487 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 1,011,984,063 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 886,058,487 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,057,059,063 T13 plus the loss to the chapter 313 agreement
T16 1,087,109,063 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 906,216,778 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 125,925,576 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 45,075,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 30,050,000 Loss to Second Previous Homestead Increase