taxes Property Tax Assistance

2023 ISD Summary Worksheet

102-Harrison/Harrison County

102-902/Marshall ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,018,388,313 0.9789 1,040,339,476 1,018,388,313
B - MULTIFAMILY 66,562,313 N/A 66,562,313 66,562,313
C1 - VACANT LOTS 24,272,470 N/A 24,272,470 24,272,470
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,945,030 1.2408 13,656,549 16,945,030
D2 - FARM & RANCH IMP 3,322,290 N/A 3,322,290 3,322,290
E - NON-AG LAND AND IMPROVEMENTS 692,712,780 0.9805 706,489,322 692,712,780
F1 - COMMERCIAL REAL 356,186,254 0.9462 376,438,654 356,186,254
F2 - INDUSTRIAL REAL 427,037,500 N/A 427,037,500 427,037,500
G - ALL MINERALS 625,915,680 0.9889 632,941,329 625,915,680
J - ALL UTILITIES 307,008,440 0.9500 323,166,779 307,008,440
L1 - COMMERCIAL PERSONAL 177,261,760 1.0330 171,598,993 177,261,760
L2 - INDUSTRIAL PERSONAL 537,295,020 N/A 537,295,020 537,295,020
M1 - MOBILE HOMES 26,835,700 N/A 26,835,700 26,835,700
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,061,710 N/A 1,061,710 1,061,710
S - SPECIAL INVENTORY 15,610,340 N/A 15,610,340 15,610,340
Subtotal 4,296,415,600 0 4,366,628,445 4,296,415,600
Less Total Deductions 914,581,166 0 925,691,075 914,581,166
Total Taxable Value 3,381,834,434 0 3,440,937,370 3,381,834,434

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 3,624,340,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,381,834,434 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 3,519,213,859 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,276,708,140 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,733,675,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,806,565,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,430,001,153 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 3,624,340,153 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,381,834,434 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 3,519,213,859 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,276,708,140 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,733,675,153 T13 plus the loss to the chapter 313 agreement
T16 3,806,565,153 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,430,001,153 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 242,505,719 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 105,126,294 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 109,335,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 72,890,000 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

102-902-02/Marshall ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,018,388,313 0.9789 1,040,339,476 1,018,388,313
B - MULTIFAMILY 66,562,313 N/A 66,562,313 66,562,313
C1 - VACANT LOTS 24,272,470 N/A 24,272,470 24,272,470
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,945,030 1.2408 13,656,549 16,945,030
D2 - FARM & RANCH IMP 3,322,290 N/A 3,322,290 3,322,290
E - NON-AG LAND AND IMPROVEMENTS 692,712,780 0.9805 706,489,322 692,712,780
F1 - COMMERCIAL REAL 356,186,254 0.9462 376,438,654 356,186,254
F2 - INDUSTRIAL REAL 427,037,500 N/A 427,037,500 427,037,500
G - ALL MINERALS 625,915,680 0.9889 632,941,329 625,915,680
J - ALL UTILITIES 307,008,440 0.9500 323,166,779 307,008,440
L1 - COMMERCIAL PERSONAL 177,261,760 1.0330 171,598,993 177,261,760
L2 - INDUSTRIAL PERSONAL 537,295,020 N/A 537,295,020 537,295,020
M1 - MOBILE HOMES 26,835,700 N/A 26,835,700 26,835,700
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,061,710 N/A 1,061,710 1,061,710
S - SPECIAL INVENTORY 15,610,340 N/A 15,610,340 15,610,340
Subtotal 4,296,415,600 4,366,628,445 4,296,415,600
Less Total Deductions 914,581,166 925,691,075 914,581,166
Total Taxable Value 3,381,834,434 3,440,937,370 3,381,834,434

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 3,624,340,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,381,834,434 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 3,519,213,859 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,276,708,140 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,733,675,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,806,565,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,430,001,153 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 3,624,340,153 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,381,834,434 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 3,519,213,859 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,276,708,140 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,733,675,153 T13 plus the loss to the chapter 313 agreement
T16 3,806,565,153 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,430,001,153 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 242,505,719 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 105,126,294 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 109,335,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 72,890,000 Loss to Second Previous Homestead Increase