006-Armstrong/Armstrong County
033-901/Groom ISD
Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
A - SINGLE-FAMILY |
285,440 |
N/A |
285,440 |
285,440 |
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 |
941,144 |
N/A |
941,144 |
941,144 |
D2 - FARM & RANCH IMP |
82,510 |
N/A |
82,510 |
82,510 |
E - NON-AG LAND AND IMPROVEMENTS |
99,110 |
N/A |
99,110 |
99,110 |
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 |
325,580 |
N/A |
325,580 |
325,580 |
L1 - COMMERCIAL PERSONAL |
0 |
N/A |
0 |
0 |
L2 - INDUSTRIAL PERSONAL |
0 |
N/A |
0 |
0 |
M1 - MOBILE HOMES |
0 |
N/A |
0 |
0 |
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 |
1,733,784 |
0 |
1,733,784 |
1,733,784 |
Less Total Deductions |
232,466 |
0 |
232,466 |
232,466 |
Total Taxable Value |
1,501,318 |
0 |
1,501,318 |
1,501,318 |
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 |
1,561,318 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 |
1,501,318 |
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 |
1,561,318 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 |
1,501,318 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 |
1,576,318 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
T15 |
1,586,318 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T17 |
1,501,318 |
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 |
1,561,318 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
T8 |
1,501,318 |
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 |
1,561,318 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 |
1,501,318 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 |
1,576,318 |
T13 plus the loss to the chapter 313 agreement |
T16 |
1,586,318 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T18 |
1,501,318 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
Measure | Value | Description |
LOSS_INCR_HMSTD |
60,000 |
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 |
15,000 |
Loss to the previous increase in the state-mandated homestead |
LOSS_SCND_INCR_HMSTD |
10,000 |
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
033-Carson/Carson County
033-901/Groom ISD
Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
A - SINGLE-FAMILY |
22,000,341 |
N/A |
22,000,341 |
22,000,341 |
B - MULTIFAMILY |
54,910 |
N/A |
54,910 |
54,910 |
C1 - VACANT LOTS |
85,190 |
N/A |
85,190 |
85,190 |
C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
D1 ACRES - QUALIFIED OPEN-SPACE LAND |
17,404,187 |
N/A |
17,404,187 |
17,404,187 |
D2 - FARM & RANCH IMP |
1,472,700 |
N/A |
1,472,700 |
1,472,700 |
E - NON-AG LAND AND IMPROVEMENTS |
8,857,360 |
N/A |
8,857,360 |
8,857,360 |
F1 - COMMERCIAL REAL |
3,189,685 |
N/A |
3,189,685 |
3,189,685 |
F2 - INDUSTRIAL REAL |
210,731,700 |
N/A |
210,731,700 |
210,731,700 |
G - ALL MINERALS |
5,285,449 |
N/A |
5,285,449 |
5,285,449 |
J - ALL UTILITIES |
16,270,000 |
N/A |
16,270,000 |
16,270,000 |
L1 - COMMERCIAL PERSONAL |
4,282,310 |
N/A |
4,282,310 |
4,282,310 |
L2 - INDUSTRIAL PERSONAL |
1,607,250 |
N/A |
1,607,250 |
1,607,250 |
M1 - MOBILE HOMES |
192,650 |
N/A |
192,650 |
192,650 |
N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
S - SPECIAL INVENTORY |
514,550 |
N/A |
514,550 |
514,550 |
Subtotal |
291,948,282 |
0 |
291,948,282 |
291,948,282 |
Less Total Deductions |
206,999,715 |
0 |
206,999,715 |
206,999,715 |
Total Taxable Value |
84,948,567 |
0 |
84,948,567 |
84,948,567 |
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 |
92,817,758 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 |
84,948,567 |
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 |
92,817,758 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 |
84,948,567 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 |
95,937,758 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
T15 |
98,017,758 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T17 |
85,996,168 |
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 |
280,824,638 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
T8 |
272,955,447 |
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 |
280,824,638 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 |
272,955,447 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 |
283,944,638 |
T13 plus the loss to the chapter 313 agreement |
T16 |
286,024,638 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T18 |
274,003,048 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
Measure | Value | Description |
LOSS_INCR_HMSTD |
7,869,191 |
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 |
3,120,000 |
Loss to the previous increase in the state-mandated homestead |
LOSS_SCND_INCR_HMSTD |
2,080,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
065-Donley/Donley County
033-901/Groom 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 |
2,844,945 |
N/A |
2,844,945 |
2,844,945 |
D2 - FARM & RANCH IMP |
144,166 |
N/A |
144,166 |
144,166 |
E - NON-AG LAND AND IMPROVEMENTS |
927,031 |
N/A |
927,031 |
927,031 |
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 |
106,820 |
N/A |
106,820 |
106,820 |
L1 - COMMERCIAL PERSONAL |
0 |
N/A |
0 |
0 |
L2 - INDUSTRIAL PERSONAL |
0 |
N/A |
0 |
0 |
M1 - MOBILE HOMES |
0 |
N/A |
0 |
0 |
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 |
4,022,962 |
0 |
4,022,962 |
4,022,962 |
Less Total Deductions |
275,584 |
0 |
275,584 |
275,584 |
Total Taxable Value |
3,747,378 |
0 |
3,747,378 |
3,747,378 |
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 |
3,818,145 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 |
3,747,378 |
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 |
3,818,145 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 |
3,747,378 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 |
3,863,145 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
T15 |
3,893,145 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T17 |
3,747,378 |
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 |
3,818,145 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
T8 |
3,747,378 |
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 |
3,818,145 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 |
3,747,378 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 |
3,863,145 |
T13 plus the loss to the chapter 313 agreement |
T16 |
3,893,145 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T18 |
3,747,378 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
Measure | Value | Description |
LOSS_INCR_HMSTD |
70,767 |
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 |
45,000 |
Loss to the previous increase in the state-mandated homestead |
LOSS_SCND_INCR_HMSTD |
30,000 |
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
090-Gray/Gray County
033-901/Groom ISD
Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
A - SINGLE-FAMILY |
88,790 |
N/A |
88,790 |
88,790 |
B - MULTIFAMILY |
0 |
N/A |
0 |
0 |
C1 - VACANT LOTS |
5,270 |
N/A |
5,270 |
5,270 |
C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
D1 ACRES - QUALIFIED OPEN-SPACE LAND |
3,777,570 |
N/A |
3,777,570 |
3,777,570 |
D2 - FARM & RANCH IMP |
318,690 |
N/A |
318,690 |
318,690 |
E - NON-AG LAND AND IMPROVEMENTS |
3,757,680 |
N/A |
3,757,680 |
3,757,680 |
F1 - COMMERCIAL REAL |
113,740 |
N/A |
113,740 |
113,740 |
F2 - INDUSTRIAL REAL |
33,879,060 |
N/A |
33,879,060 |
33,879,060 |
G - ALL MINERALS |
860,450 |
N/A |
860,450 |
860,450 |
J - ALL UTILITIES |
10,819,360 |
N/A |
10,819,360 |
10,819,360 |
L1 - COMMERCIAL PERSONAL |
55,520 |
N/A |
55,520 |
55,520 |
L2 - INDUSTRIAL PERSONAL |
1,467,340 |
N/A |
1,467,340 |
1,467,340 |
M1 - MOBILE HOMES |
95,010 |
N/A |
95,010 |
95,010 |
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 |
55,238,480 |
0 |
55,238,480 |
55,238,480 |
Less Total Deductions |
25,257,137 |
0 |
25,257,137 |
25,257,137 |
Total Taxable Value |
29,981,343 |
0 |
29,981,343 |
29,981,343 |
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 |
30,469,943 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 |
29,981,343 |
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 |
30,469,943 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 |
29,981,343 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 |
30,604,943 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
T15 |
30,694,943 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T17 |
30,239,249 |
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 |
54,349,003 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
T8 |
53,860,403 |
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 |
54,349,003 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 |
53,860,403 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 |
54,484,003 |
T13 plus the loss to the chapter 313 agreement |
T16 |
54,574,003 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T18 |
54,118,309 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
Measure | Value | Description |
LOSS_INCR_HMSTD |
488,600 |
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 |
135,000 |
Loss to the previous increase in the state-mandated homestead |
LOSS_SCND_INCR_HMSTD |
90,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
033-901-02/Groom ISD
Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
A - SINGLE-FAMILY |
22,374,571 |
N/A |
22,374,571 |
22,374,571 |
B - MULTIFAMILY |
54,910 |
N/A |
54,910 |
54,910 |
C1 - VACANT LOTS |
90,460 |
N/A |
90,460 |
90,460 |
C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
D1 ACRES - QUALIFIED OPEN-SPACE LAND |
24,967,846 |
N/A |
24,967,846 |
24,967,846 |
D2 - FARM & RANCH IMP |
2,018,066 |
N/A |
2,018,066 |
2,018,066 |
E - NON-AG LAND AND IMPROVEMENTS |
13,641,181 |
N/A |
13,641,181 |
13,641,181 |
F1 - COMMERCIAL REAL |
3,303,425 |
N/A |
3,303,425 |
3,303,425 |
F2 - INDUSTRIAL REAL |
244,610,760 |
N/A |
244,610,760 |
244,610,760 |
G - ALL MINERALS |
6,145,899 |
N/A |
6,145,899 |
6,145,899 |
J - ALL UTILITIES |
27,521,760 |
N/A |
27,521,760 |
27,521,760 |
L1 - COMMERCIAL PERSONAL |
4,337,830 |
N/A |
4,337,830 |
4,337,830 |
L2 - INDUSTRIAL PERSONAL |
3,074,590 |
N/A |
3,074,590 |
3,074,590 |
M1 - MOBILE HOMES |
287,660 |
N/A |
287,660 |
287,660 |
N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
S - SPECIAL INVENTORY |
514,550 |
N/A |
514,550 |
514,550 |
Subtotal |
352,943,508 |
|
352,943,508 |
352,943,508 |
Less Total Deductions |
232,764,902 |
|
232,764,902 |
232,764,902 |
Total Taxable Value |
120,178,606 |
|
120,178,606 |
120,178,606 |
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 |
128,667,164 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 |
120,178,606 |
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 |
128,667,164 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 |
120,178,606 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 |
131,982,164 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
T15 |
134,192,164 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T17 |
121,484,113 |
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 |
340,553,104 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
T8 |
332,064,546 |
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 |
340,553,104 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 |
332,064,546 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 |
343,868,104 |
T13 plus the loss to the chapter 313 agreement |
T16 |
346,078,104 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
T18 |
333,370,053 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
Measure | Value | Description |
LOSS_INCR_HMSTD |
8,488,558 |
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 |
3,315,000 |
Loss to the previous increase in the state-mandated homestead |
LOSS_SCND_INCR_HMSTD |
2,210,000 |
Loss to Second Previous Homestead Increase |