taxes Property Tax Assistance

2023 ISD Summary Worksheet

047-Comanche/Comanche County

047-902/De Leon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 174,678,614 0.9922 176,051,818 174,678,614
B - MULTIFAMILY 235,950 N/A 235,950 235,950
C1 - VACANT LOTS 6,723,810 N/A 6,723,810 6,723,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,549,319 0.9194 14,736,936 13,549,319
D2 - FARM & RANCH IMP 16,923,182 N/A 16,923,182 16,923,182
E - NON-AG LAND AND IMPROVEMENTS 192,723,332 1.0886 177,037,784 192,723,332
F1 - COMMERCIAL REAL 20,684,373 N/A 20,684,373 20,684,373
F2 - INDUSTRIAL REAL 7,047,250 N/A 7,047,250 7,047,250
G - ALL MINERALS 6,199,712 N/A 6,199,712 6,199,712
J - ALL UTILITIES 34,348,880 0.8604 39,921,990 34,348,880
L1 - COMMERCIAL PERSONAL 6,648,660 N/A 6,648,660 6,648,660
L2 - INDUSTRIAL PERSONAL 18,858,530 N/A 18,858,530 18,858,530
M1 - MOBILE HOMES 3,713,560 N/A 3,713,560 3,713,560
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 230,460 N/A 230,460 230,460
Subtotal 502,565,632 0 495,014,015 502,565,632
Less Total Deductions 205,994,392 0 207,283,153 205,994,392
Total Taxable Value 296,571,240 0 287,730,862 296,571,240

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 338,680,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 296,571,240 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 338,680,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 296,571,240 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 357,865,652 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 370,655,652 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 308,814,569 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 338,680,652 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 296,571,240 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 338,680,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 296,571,240 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 357,865,652 T13 plus the loss to the chapter 313 agreement
T16 370,655,652 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 308,814,569 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,109,412 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 19,185,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,790,000 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

067-Eastland/Eastland County

047-902/De Leon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,806,890 N/A 3,806,890 3,806,890
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 56,050 N/A 56,050 56,050
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,101,236 N/A 2,101,236 2,101,236
D2 - FARM & RANCH IMP 1,252,710 N/A 1,252,710 1,252,710
E - NON-AG LAND AND IMPROVEMENTS 20,159,820 N/A 20,159,820 20,159,820
F1 - COMMERCIAL REAL 725,420 N/A 725,420 725,420
F2 - INDUSTRIAL REAL 99,190 N/A 99,190 99,190
G - ALL MINERALS 261,690 N/A 261,690 261,690
J - ALL UTILITIES 5,761,110 N/A 5,761,110 5,761,110
L1 - COMMERCIAL PERSONAL 470,160 N/A 470,160 470,160
L2 - INDUSTRIAL PERSONAL 694,650 N/A 694,650 694,650
M1 - MOBILE HOMES 516,980 N/A 516,980 516,980
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 35,905,906 0 35,905,906 35,905,906
Less Total Deductions 9,344,905 0 9,344,905 9,344,905
Total Taxable Value 26,561,001 0 26,561,001 26,561,001

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 29,049,941 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 26,561,001 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 29,049,941 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 26,561,001 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,054,941 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 30,724,941 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 28,012,409 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 29,049,941 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 26,561,001 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 29,049,941 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 26,561,001 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 30,054,941 T13 plus the loss to the chapter 313 agreement
T16 30,724,941 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 28,012,409 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,488,940 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 1,005,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 670,000 Loss to Second Previous Homestead Increase

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

072-Erath/Erath County

047-902/De Leon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 776,530 N/A 776,530 776,530
D2 - FARM & RANCH IMP 323,670 N/A 323,670 323,670
E - NON-AG LAND AND IMPROVEMENTS 8,190,720 N/A 8,190,720 8,190,720
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 45,390 N/A 45,390 45,390
J - ALL UTILITIES 7,013,500 N/A 7,013,500 7,013,500
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 34,030 N/A 34,030 34,030
M1 - MOBILE HOMES 21,290 N/A 21,290 21,290
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 16,405,130 0 16,405,130 16,405,130
Less Total Deductions 4,594,986 0 4,594,986 4,594,986
Total Taxable Value 11,810,144 0 11,810,144 11,810,144

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 13,047,438 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 11,810,144 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 13,047,438 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 11,810,144 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,422,438 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 13,672,438 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 12,191,049 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 13,047,438 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 11,810,144 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 13,047,438 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 11,810,144 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,422,438 T13 plus the loss to the chapter 313 agreement
T16 13,672,438 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 12,191,049 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,237,294 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 375,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 250,000 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

047-902-02/De Leon ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 178,485,504 0.9924 179,858,708 178,485,504
B - MULTIFAMILY 235,950 N/A 235,950 235,950
C1 - VACANT LOTS 6,779,860 N/A 6,779,860 6,779,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,427,085 0.9326 17,614,702 16,427,085
D2 - FARM & RANCH IMP 18,499,562 N/A 18,499,562 18,499,562
E - NON-AG LAND AND IMPROVEMENTS 221,073,872 1.0764 205,388,324 221,073,872
F1 - COMMERCIAL REAL 21,409,793 N/A 21,409,793 21,409,793
F2 - INDUSTRIAL REAL 7,146,440 N/A 7,146,440 7,146,440
G - ALL MINERALS 6,506,792 N/A 6,506,792 6,506,792
J - ALL UTILITIES 47,123,490 0.8942 52,696,600 47,123,490
L1 - COMMERCIAL PERSONAL 7,118,820 N/A 7,118,820 7,118,820
L2 - INDUSTRIAL PERSONAL 19,587,210 N/A 19,587,210 19,587,210
M1 - MOBILE HOMES 4,251,830 N/A 4,251,830 4,251,830
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 230,460 N/A 230,460 230,460
Subtotal 554,876,668 547,325,051 554,876,668
Less Total Deductions 219,934,283 221,223,044 219,934,283
Total Taxable Value 334,942,385 326,102,007 334,942,385

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 380,778,031 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 334,942,385 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 380,778,031 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 334,942,385 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 401,343,031 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 415,053,031 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 349,018,027 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 380,778,031 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 334,942,385 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 380,778,031 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 334,942,385 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 401,343,031 T13 plus the loss to the chapter 313 agreement
T16 415,053,031 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 349,018,027 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,835,646 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 20,565,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,710,000 Loss to Second Previous Homestead Increase