taxes Property Tax Assistance

2023 ISD Summary Worksheet

015-Bexar/Bexar County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 6,090,823,786 N/A 6,090,823,786 6,090,823,786
B - MULTIFAMILY 61,297,100 N/A 61,297,100 61,297,100
C1 - VACANT LOTS 146,012,063 N/A 146,012,063 146,012,063
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 922,380 N/A 922,380 922,380
D2 - FARM & RANCH IMP 951,814 N/A 951,814 951,814
E - NON-AG LAND AND IMPROVEMENTS 98,239,394 N/A 98,239,394 98,239,394
F1 - COMMERCIAL REAL 157,613,949 N/A 157,613,949 157,613,949
F2 - INDUSTRIAL REAL 6,357,921 N/A 6,357,921 6,357,921
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,336,801 N/A 4,336,801 4,336,801
L1 - COMMERCIAL PERSONAL 37,435,705 N/A 37,435,705 37,435,705
L2 - INDUSTRIAL PERSONAL 3,384,512 N/A 3,384,512 3,384,512
M1 - MOBILE HOMES 4,860,370 N/A 4,860,370 4,860,370
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 91,567,576 N/A 91,567,576 91,567,576
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 6,703,803,371 0 6,703,803,371 6,703,803,371
Less Total Deductions 2,569,669,646 0 2,569,669,646 2,569,669,646
Total Taxable Value 4,134,133,725 0 4,134,133,725 4,134,133,725

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 4,696,118,375 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,134,133,725 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 4,256,596,506 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,694,611,856 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,838,123,375 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,932,793,375 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,312,717,824 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 4,696,118,375 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,134,133,725 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 4,256,596,506 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,694,611,856 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,838,123,375 T13 plus the loss to the chapter 313 agreement
T16 4,932,793,375 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,312,717,824 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 561,984,650 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 439,521,869 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 142,005,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 94,670,000 Loss to Second Previous Homestead Increase

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

046-Comal/Comal County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 26,011,122,780 0.9956 26,126,077,521 26,011,122,780
B - MULTIFAMILY 983,504,723 0.9877 995,752,478 983,504,723
C1 - VACANT LOTS 2,183,197,012 1.0254 2,129,117,429 2,183,197,012
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,013,453 0.9833 17,303,123 17,013,453
D2 - FARM & RANCH IMP 26,830,427 N/A 26,830,427 26,830,427
E - NON-AG LAND AND IMPROVEMENTS 1,504,274,346 1.0240 1,469,017,916 1,504,274,346
F1 - COMMERCIAL REAL 3,779,211,506 1.0076 3,750,706,139 3,779,211,506
F2 - INDUSTRIAL REAL 687,340,643 N/A 687,340,643 687,340,643
G - ALL MINERALS 7,395,730 N/A 7,395,730 7,395,730
J - ALL UTILITIES 271,645,457 0.9538 284,803,373 271,645,457
L1 - COMMERCIAL PERSONAL 1,122,480,996 0.9702 1,156,958,355 1,122,480,996
L2 - INDUSTRIAL PERSONAL 1,253,242,172 N/A 1,253,242,172 1,253,242,172
M1 - MOBILE HOMES 64,382,353 N/A 64,382,353 64,382,353
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 279,370,578 N/A 279,370,578 279,370,578
S - SPECIAL INVENTORY 42,742,010 N/A 42,742,010 42,742,010
Subtotal 38,233,754,186 0 38,291,040,247 38,233,754,186
Less Total Deductions 12,306,384,186 0 12,353,635,530 12,306,384,186
Total Taxable Value 25,927,370,000 0 25,937,404,717 25,927,370,000

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 27,874,759,090 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 25,927,370,000 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 26,023,934,734 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,076,545,644 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 28,455,319,090 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 28,842,359,090 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 26,708,314,914 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 27,874,759,090 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 25,927,370,000 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 26,023,934,734 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 24,076,545,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 28,455,319,090 T13 plus the loss to the chapter 313 agreement
T16 28,842,359,090 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 26,708,314,914 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,947,389,090 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 1,850,824,356 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 580,560,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 387,040,000 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

094-Guadalupe/Guadalupe County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,281,889,192 N/A 1,281,889,192 1,281,889,192
B - MULTIFAMILY 50,495,735 N/A 50,495,735 50,495,735
C1 - VACANT LOTS 21,440,443 N/A 21,440,443 21,440,443
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,287,180 N/A 1,287,180 1,287,180
D2 - FARM & RANCH IMP 1,284,408 N/A 1,284,408 1,284,408
E - NON-AG LAND AND IMPROVEMENTS 75,480,493 N/A 75,480,493 75,480,493
F1 - COMMERCIAL REAL 55,889,641 N/A 55,889,641 55,889,641
F2 - INDUSTRIAL REAL 1,044,055 N/A 1,044,055 1,044,055
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,575,392 N/A 39,575,392 39,575,392
L1 - COMMERCIAL PERSONAL 11,392,349 N/A 11,392,349 11,392,349
L2 - INDUSTRIAL PERSONAL 2,444,112 N/A 2,444,112 2,444,112
M1 - MOBILE HOMES 3,302,415 N/A 3,302,415 3,302,415
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 83,542,962 N/A 83,542,962 83,542,962
S - SPECIAL INVENTORY 113,833 N/A 113,833 113,833
Subtotal 1,629,182,210 0 1,629,182,210 1,629,182,210
Less Total Deductions 418,247,381 0 418,247,381 418,247,381
Total Taxable Value 1,210,934,829 0 1,210,934,829 1,210,934,829

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 1,346,390,599 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,210,934,829 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 1,266,366,658 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,130,910,888 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,382,810,599 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,407,090,599 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,210,934,829 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 1,346,390,599 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,210,934,829 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 1,266,366,658 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,130,910,888 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,382,810,599 T13 plus the loss to the chapter 313 agreement
T16 1,407,090,599 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,210,934,829 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 135,455,770 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 80,023,941 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 36,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 24,280,000 Loss to Second Previous Homestead Increase

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

105-Hays/Hays County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 55,708,585 N/A 55,708,585 55,708,585
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,048,772 N/A 7,048,772 7,048,772
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 788,281 N/A 788,281 788,281
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 9,149,012 N/A 9,149,012 9,149,012
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 231,131 N/A 231,131 231,131
L1 - COMMERCIAL PERSONAL 3,653 N/A 3,653 3,653
L2 - INDUSTRIAL PERSONAL 10,920 N/A 10,920 10,920
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 72,940,354 0 72,940,354 72,940,354
Less Total Deductions 15,433,413 0 15,433,413 15,433,413
Total Taxable Value 57,506,941 0 57,506,941 57,506,941

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 60,876,941 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 57,506,941 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 57,293,317 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 53,923,317 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 61,776,941 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 62,376,941 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 57,506,941 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 60,876,941 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 57,506,941 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 57,293,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 53,923,317 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 61,776,941 T13 plus the loss to the chapter 313 agreement
T16 62,376,941 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 57,506,941 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,370,000 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 3,583,624 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 600,000 Loss to Second Previous Homestead Increase

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

130-Kendall/Kendall County

046-902/Comal 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 225,720 N/A 225,720 225,720
D2 - FARM & RANCH IMP 165,500 N/A 165,500 165,500
E - NON-AG LAND AND IMPROVEMENTS 1,515,980 N/A 1,515,980 1,515,980
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 111,320 N/A 111,320 111,320
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 2,018,520 0 2,018,520 2,018,520
Less Total Deductions 0 0 0 0
Total Taxable Value 2,018,520 0 2,018,520 2,018,520

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 2,018,520 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,018,520 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 2,018,520 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,018,520 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,018,520 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,018,520 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,018,520 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 2,018,520 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,018,520 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 2,018,520 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,018,520 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,018,520 T13 plus the loss to the chapter 313 agreement
T16 2,018,520 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,018,520 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 0 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

046-902-02/Comal ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 33,439,544,343 0.9966 33,554,499,084 33,439,544,343
B - MULTIFAMILY 1,095,297,558 0.9889 1,107,545,313 1,095,297,558
C1 - VACANT LOTS 2,357,698,290 1.0235 2,303,618,707 2,357,698,290
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,237,014 0.9859 20,526,684 20,237,014
D2 - FARM & RANCH IMP 29,232,149 N/A 29,232,149 29,232,149
E - NON-AG LAND AND IMPROVEMENTS 1,688,659,225 1.0213 1,653,402,795 1,688,659,225
F1 - COMMERCIAL REAL 3,992,715,096 1.0072 3,964,209,729 3,992,715,096
F2 - INDUSTRIAL REAL 694,742,619 N/A 694,742,619 694,742,619
G - ALL MINERALS 7,395,730 N/A 7,395,730 7,395,730
J - ALL UTILITIES 315,900,101 0.9600 329,058,017 315,900,101
L1 - COMMERCIAL PERSONAL 1,171,312,703 0.9714 1,205,790,062 1,171,312,703
L2 - INDUSTRIAL PERSONAL 1,259,081,716 N/A 1,259,081,716 1,259,081,716
M1 - MOBILE HOMES 72,545,138 N/A 72,545,138 72,545,138
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 454,481,116 N/A 454,481,116 454,481,116
S - SPECIAL INVENTORY 42,855,843 N/A 42,855,843 42,855,843
Subtotal 46,641,698,641 46,698,984,702 46,641,698,641
Less Total Deductions 15,309,734,626 15,356,985,970 15,309,734,626
Total Taxable Value 31,331,964,015 31,341,998,732 31,331,964,015

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 33,980,163,525 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 31,331,964,015 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 31,606,209,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,958,010,225 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 34,740,048,525 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 35,246,638,525 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 32,291,493,028 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 33,980,163,525 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 31,331,964,015 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 31,606,209,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 28,958,010,225 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 34,740,048,525 T13 plus the loss to the chapter 313 agreement
T16 35,246,638,525 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 32,291,493,028 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,648,199,510 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,373,953,790 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 759,885,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 506,590,000 Loss to Second Previous Homestead Increase