taxes Property Tax Assistance

2023 ISD Summary Worksheet

070-Ellis/Ellis County

175-905/Frost ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 243,072 N/A 243,072 243,072
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 899,281 N/A 899,281 899,281
D2 - FARM & RANCH IMP 56,682 N/A 56,682 56,682
E - NON-AG LAND AND IMPROVEMENTS 3,112,622 N/A 3,112,622 3,112,622
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 4,920,905 N/A 4,920,905 4,920,905
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 27,699 N/A 27,699 27,699
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 9,260,261 0 9,260,261 9,260,261
Less Total Deductions 1,833,108 0 1,833,108 1,833,108
Total Taxable Value 7,427,153 0 7,427,153 7,427,153

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 7,747,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,427,153 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 7,747,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,427,153 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,852,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,922,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,504,237 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 7,747,153 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,427,153 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 7,747,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,427,153 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,852,153 T13 plus the loss to the chapter 313 agreement
T16 7,922,153 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 7,504,237 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 320,000 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 105,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 70,000 Loss to Second Previous Homestead Increase

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

109-Hill/Hill County

175-905/Frost ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 6,434,820 N/A 6,434,820 6,434,820
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 248,290 N/A 248,290 248,290
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,312,090 N/A 1,312,090 1,312,090
D2 - FARM & RANCH IMP 869,000 N/A 869,000 869,000
E - NON-AG LAND AND IMPROVEMENTS 7,483,700 N/A 7,483,700 7,483,700
F1 - COMMERCIAL REAL 108,720 N/A 108,720 108,720
F2 - INDUSTRIAL REAL 320,950 N/A 320,950 320,950
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,691,530 N/A 3,691,530 3,691,530
L1 - COMMERCIAL PERSONAL 90,030 N/A 90,030 90,030
L2 - INDUSTRIAL PERSONAL 710,230 N/A 710,230 710,230
M1 - MOBILE HOMES 142,740 N/A 142,740 142,740
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 21,412,100 0 21,412,100 21,412,100
Less Total Deductions 6,432,005 0 6,432,005 6,432,005
Total Taxable Value 14,980,095 0 14,980,095 14,980,095

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 17,236,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 14,980,095 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 17,236,463 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 14,980,095 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,031,463 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 18,561,463 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 15,404,259 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 17,236,463 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,980,095 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 17,236,463 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,980,095 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,031,463 T13 plus the loss to the chapter 313 agreement
T16 18,561,463 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 15,404,259 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,256,368 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 795,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 530,000 Loss to Second Previous Homestead Increase

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

175-Navarro/Navarro County

175-905/Frost ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 50,777,980 0.9873 51,431,156 50,777,980
B - MULTIFAMILY 464,410 N/A 464,410 464,410
C1 - VACANT LOTS 3,969,010 N/A 3,969,010 3,969,010
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,640,753 0.9638 6,890,254 6,640,753
D2 - FARM & RANCH IMP 393,350 N/A 393,350 393,350
E - NON-AG LAND AND IMPROVEMENTS 83,775,850 0.9503 88,157,266 83,775,850
F1 - COMMERCIAL REAL 2,696,380 N/A 2,696,380 2,696,380
F2 - INDUSTRIAL REAL 2,339,919 N/A 2,339,919 2,339,919
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 151,487,910 1.0357 146,266,206 151,487,910
L1 - COMMERCIAL PERSONAL 1,903,100 N/A 1,903,100 1,903,100
L2 - INDUSTRIAL PERSONAL 8,824,850 N/A 8,824,850 8,824,850
M1 - MOBILE HOMES 6,175,790 N/A 6,175,790 6,175,790
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 319,449,302 0 319,511,691 319,449,302
Less Total Deductions 64,751,477 0 65,228,542 64,751,477
Total Taxable Value 254,697,825 0 254,283,149 254,697,825

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 269,519,137 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 254,697,825 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 269,519,137 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 254,697,825 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 276,044,137 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 280,394,137 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 257,496,926 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 269,519,137 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 254,697,825 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 269,519,137 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 254,697,825 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 276,044,137 T13 plus the loss to the chapter 313 agreement
T16 280,394,137 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 257,496,926 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,821,312 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 6,525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,350,000 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

175-905-02/Frost ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,455,872 0.9888 58,109,048 57,455,872
B - MULTIFAMILY 464,410 N/A 464,410 464,410
C1 - VACANT LOTS 4,217,300 N/A 4,217,300 4,217,300
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,852,124 0.9726 9,101,625 8,852,124
D2 - FARM & RANCH IMP 1,319,032 N/A 1,319,032 1,319,032
E - NON-AG LAND AND IMPROVEMENTS 94,372,172 0.9556 98,753,588 94,372,172
F1 - COMMERCIAL REAL 2,805,100 N/A 2,805,100 2,805,100
F2 - INDUSTRIAL REAL 2,660,869 N/A 2,660,869 2,660,869
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 160,100,345 1.0337 154,878,641 160,100,345
L1 - COMMERCIAL PERSONAL 1,993,130 N/A 1,993,130 1,993,130
L2 - INDUSTRIAL PERSONAL 9,535,080 N/A 9,535,080 9,535,080
M1 - MOBILE HOMES 6,346,229 N/A 6,346,229 6,346,229
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 350,121,663 350,184,052 350,121,663
Less Total Deductions 73,016,590 73,493,655 73,016,590
Total Taxable Value 277,105,073 276,690,397 277,105,073

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 294,502,753 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 277,105,073 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 294,502,753 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 277,105,073 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 301,927,753 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 306,877,753 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 280,405,422 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 294,502,753 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 277,105,073 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 294,502,753 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 277,105,073 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 301,927,753 T13 plus the loss to the chapter 313 agreement
T16 306,877,753 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 280,405,422 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,397,680 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 7,425,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,950,000 Loss to Second Previous Homestead Increase