taxes Property Tax Assistance

2023 ISD Summary Worksheet

031-Cameron/Cameron County

245-902/Lyford CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,518,083 N/A 1,518,083 1,518,083
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 147,058 N/A 147,058 147,058
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,001,866 N/A 4,001,866 4,001,866
D2 - FARM & RANCH IMP 132,767 N/A 132,767 132,767
E - NON-AG LAND AND IMPROVEMENTS 3,309,764 N/A 3,309,764 3,309,764
F1 - COMMERCIAL REAL 961,220 N/A 961,220 961,220
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 35,156,310 N/A 35,156,310 35,156,310
L1 - COMMERCIAL PERSONAL 3,693 N/A 3,693 3,693
L2 - INDUSTRIAL PERSONAL 29,415,400 N/A 29,415,400 29,415,400
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 74,646,161 0 74,646,161 74,646,161
Less Total Deductions 27,499,853 0 27,499,853 27,499,853
Total Taxable Value 47,146,308 0 47,146,308 47,146,308

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 47,181,475 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 47,146,308 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 47,181,475 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 47,146,308 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 47,466,475 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 47,656,475 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 47,159,147 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 73,711,475 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 73,676,308 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 73,711,475 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 73,676,308 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 73,996,475 T13 plus the loss to the chapter 313 agreement
T16 74,186,475 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 73,689,147 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,167 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

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

108-Hidalgo/Hidalgo County

245-902/Lyford CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,999,603 N/A 1,999,603 1,999,603
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 608,157 N/A 608,157 608,157
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,998,628 N/A 3,998,628 3,998,628
D2 - FARM & RANCH IMP 209,576 N/A 209,576 209,576
E - NON-AG LAND AND IMPROVEMENTS 5,166,201 N/A 5,166,201 5,166,201
F1 - COMMERCIAL REAL 1,617,787 N/A 1,617,787 1,617,787
F2 - INDUSTRIAL REAL 16,610,000 N/A 16,610,000 16,610,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 827,040 N/A 827,040 827,040
L1 - COMMERCIAL PERSONAL 501,596 N/A 501,596 501,596
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 150,333 N/A 150,333 150,333
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 31,688,921 0 31,688,921 31,688,921
Less Total Deductions 16,603,297 0 16,603,297 16,603,297
Total Taxable Value 15,085,624 0 15,085,624 15,085,624

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 15,631,818 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,085,624 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 15,631,818 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,085,624 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,856,818 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 16,006,818 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 15,085,624 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 30,581,818 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 30,035,624 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 30,581,818 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 30,035,624 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 30,806,818 T13 plus the loss to the chapter 313 agreement
T16 30,956,818 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 30,035,624 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 546,194 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 225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 150,000 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

245-Willacy/Willacy County

245-902/Lyford CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 117,206,891 0.7410 158,173,942 158,173,942
B - MULTIFAMILY 555,221 N/A 555,221 555,221
C1 - VACANT LOTS 6,370,820 N/A 6,370,820 6,370,820
C2 - COLONIA LOTS 165,610 N/A 165,610 165,610
D1 ACRES - QUALIFIED OPEN-SPACE LAND 42,232,426 0.8038 52,539,599 52,539,599
D2 - FARM & RANCH IMP 863,999 N/A 863,999 863,999
E - NON-AG LAND AND IMPROVEMENTS 42,247,023 N/A 42,247,023 42,247,023
F1 - COMMERCIAL REAL 9,400,379 N/A 9,400,379 9,400,379
F2 - INDUSTRIAL REAL 2,799,690 N/A 2,799,690 2,799,690
G - ALL MINERALS 20,989,890 N/A 20,989,890 20,989,890
J - ALL UTILITIES 523,563,660 0.9793 534,630,512 534,630,512
L1 - COMMERCIAL PERSONAL 202,621,680 N/A 202,621,680 202,621,680
L2 - INDUSTRIAL PERSONAL 1,653,340 N/A 1,653,340 1,653,340
M1 - MOBILE HOMES 675,472 N/A 675,472 675,472
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 462,544 N/A 462,544 462,544
Subtotal 971,808,645 0 1,034,149,721 1,034,149,721
Less Total Deductions 397,703,474 0 412,684,124 412,684,124
Total Taxable Value 574,105,171 0 621,465,597 621,465,597

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 642,778,969 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 621,465,597 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 642,778,969 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 621,465,597 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 660,928,969 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 673,028,969 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 621,465,597 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 958,263,252 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 936,949,880 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 958,263,252 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 936,949,880 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 976,413,252 T13 plus the loss to the chapter 313 agreement
T16 988,513,252 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 936,949,880 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,313,372 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 18,150,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,100,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

245-902-02/Lyford CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 120,724,577 0.7466 161,691,628 161,691,628
B - MULTIFAMILY 555,221 N/A 555,221 555,221
C1 - VACANT LOTS 7,126,035 N/A 7,126,035 7,126,035
C2 - COLONIA LOTS 165,610 N/A 165,610 165,610
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,232,920 0.8297 60,540,093 60,540,093
D2 - FARM & RANCH IMP 1,206,342 N/A 1,206,342 1,206,342
E - NON-AG LAND AND IMPROVEMENTS 50,722,988 N/A 50,722,988 50,722,988
F1 - COMMERCIAL REAL 11,979,386 N/A 11,979,386 11,979,386
F2 - INDUSTRIAL REAL 19,409,690 N/A 19,409,690 19,409,690
G - ALL MINERALS 20,989,890 N/A 20,989,890 20,989,890
J - ALL UTILITIES 559,547,010 0.9806 570,613,862 570,613,862
L1 - COMMERCIAL PERSONAL 203,126,969 N/A 203,126,969 203,126,969
L2 - INDUSTRIAL PERSONAL 31,068,740 N/A 31,068,740 31,068,740
M1 - MOBILE HOMES 825,805 N/A 825,805 825,805
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 462,544 N/A 462,544 462,544
Subtotal 1,078,143,727 1,140,484,803 1,140,484,803
Less Total Deductions 441,806,624 456,787,274 456,787,274
Total Taxable Value 636,337,103 683,697,529 683,697,529

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 705,592,262 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 683,697,529 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 705,592,262 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 683,697,529 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 724,252,262 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 736,692,262 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 683,710,368 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 1,062,556,545 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,040,661,812 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 1,062,556,545 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,040,661,812 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,081,216,545 T13 plus the loss to the chapter 313 agreement
T16 1,093,656,545 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,040,674,651 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,894,733 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 18,660,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,440,000 Loss to Second Previous Homestead Increase