taxes Property Tax Assistance

2023 ISD Summary Worksheet

028-Caldwell/Caldwell County

028-902/Lockhart ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,640,369,287 1.0057 1,631,072,176 1,640,369,287
B - MULTIFAMILY 101,593,980 N/A 101,593,980 101,593,980
C1 - VACANT LOTS 88,431,063 N/A 88,431,063 88,431,063
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,337,813 1.0123 14,163,862 14,337,813
D2 - FARM & RANCH IMP 29,221,300 N/A 29,221,300 29,221,300
E - NON-AG LAND AND IMPROVEMENTS 1,732,452,452 1.0358 1,672,574,292 1,732,452,452
F1 - COMMERCIAL REAL 304,338,643 0.9511 319,985,956 304,338,643
F2 - INDUSTRIAL REAL 22,390,439 N/A 22,390,439 22,390,439
G - ALL MINERALS 23,281,596 N/A 23,281,596 23,281,596
J - ALL UTILITIES 161,436,720 N/A 161,436,720 161,436,720
L1 - COMMERCIAL PERSONAL 82,395,210 N/A 82,395,210 82,395,210
L2 - INDUSTRIAL PERSONAL 38,135,310 N/A 38,135,310 38,135,310
M1 - MOBILE HOMES 126,757,088 N/A 126,757,088 126,757,088
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 25,214,170 N/A 25,214,170 25,214,170
S - SPECIAL INVENTORY 7,216,540 N/A 7,216,540 7,216,540
Subtotal 4,397,571,611 0 4,343,869,702 4,397,571,611
Less Total Deductions 1,228,892,661 0 1,223,325,303 1,228,892,661
Total Taxable Value 3,168,678,950 0 3,120,544,399 3,168,678,950

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 3,445,030,192 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,168,678,950 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 3,445,030,192 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,168,678,950 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,531,505,192 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,589,155,192 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,255,047,954 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 3,445,030,192 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,168,678,950 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 3,445,030,192 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,168,678,950 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,531,505,192 T13 plus the loss to the chapter 313 agreement
T16 3,589,155,192 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,255,047,954 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 276,351,242 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 86,475,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 57,650,000 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

028-902-02/Lockhart ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,640,369,287 1.0057 1,631,072,176 1,640,369,287
B - MULTIFAMILY 101,593,980 N/A 101,593,980 101,593,980
C1 - VACANT LOTS 88,431,063 N/A 88,431,063 88,431,063
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,337,813 1.0123 14,163,862 14,337,813
D2 - FARM & RANCH IMP 29,221,300 N/A 29,221,300 29,221,300
E - NON-AG LAND AND IMPROVEMENTS 1,732,452,452 1.0358 1,672,574,292 1,732,452,452
F1 - COMMERCIAL REAL 304,338,643 0.9511 319,985,956 304,338,643
F2 - INDUSTRIAL REAL 22,390,439 N/A 22,390,439 22,390,439
G - ALL MINERALS 23,281,596 N/A 23,281,596 23,281,596
J - ALL UTILITIES 161,436,720 N/A 161,436,720 161,436,720
L1 - COMMERCIAL PERSONAL 82,395,210 N/A 82,395,210 82,395,210
L2 - INDUSTRIAL PERSONAL 38,135,310 N/A 38,135,310 38,135,310
M1 - MOBILE HOMES 126,757,088 N/A 126,757,088 126,757,088
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 25,214,170 N/A 25,214,170 25,214,170
S - SPECIAL INVENTORY 7,216,540 N/A 7,216,540 7,216,540
Subtotal 4,397,571,611 4,343,869,702 4,397,571,611
Less Total Deductions 1,228,892,661 1,223,325,303 1,228,892,661
Total Taxable Value 3,168,678,950 3,120,544,399 3,168,678,950

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 3,445,030,192 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,168,678,950 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 3,445,030,192 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,168,678,950 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,531,505,192 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,589,155,192 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,255,047,954 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 3,445,030,192 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,168,678,950 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 3,445,030,192 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,168,678,950 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,531,505,192 T13 plus the loss to the chapter 313 agreement
T16 3,589,155,192 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,255,047,954 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 276,351,242 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 86,475,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 57,650,000 Loss to Second Previous Homestead Increase