taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

175-903/Corsicana ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 375,830 N/A 375,830 375,830
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 214,107 N/A 214,107 214,107
D2 - FARM & RANCH IMP 112,830 N/A 112,830 112,830
E - NON-AG LAND AND IMPROVEMENTS 1,042,822 N/A 1,042,822 1,042,822
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,140 N/A 4,140 4,140
J - ALL UTILITIES 7,207,390 N/A 7,207,390 7,207,390
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 221,918 N/A 221,918 221,918
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 9,179,037 0 9,179,037 9,179,037
Less Total Deductions 847,133 0 847,133 847,133
Total Taxable Value 8,331,904 0 8,331,904 8,331,904

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 8,545,777 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,331,904 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 8,545,777 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,331,904 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,605,777 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 8,645,777 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,569,556 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 8,545,777 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,331,904 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 8,545,777 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,331,904 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,605,777 T13 plus the loss to the chapter 313 agreement
T16 8,645,777 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,569,556 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 213,873 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 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

175-Navarro/Navarro County

175-903/Corsicana ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,542,886,875 0.9810 1,572,769,495 1,542,886,875
B - MULTIFAMILY 84,221,774 N/A 84,221,774 84,221,774
C1 - VACANT LOTS 95,323,496 N/A 95,323,496 95,323,496
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,817,483 1.1903 9,927,965 11,817,483
D2 - FARM & RANCH IMP 3,564,030 N/A 3,564,030 3,564,030
E - NON-AG LAND AND IMPROVEMENTS 341,271,655 0.9341 365,348,094 341,271,655
F1 - COMMERCIAL REAL 422,815,565 0.8612 490,960,944 422,815,565
F2 - INDUSTRIAL REAL 507,184,140 N/A 507,184,140 507,184,140
G - ALL MINERALS 1,011,180 N/A 1,011,180 1,011,180
J - ALL UTILITIES 296,013,290 0.9771 302,950,865 296,013,290
L1 - COMMERCIAL PERSONAL 115,593,586 N/A 115,593,586 115,593,586
L2 - INDUSTRIAL PERSONAL 485,736,230 N/A 485,736,230 485,736,230
M1 - MOBILE HOMES 29,469,290 N/A 29,469,290 29,469,290
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,377,220 N/A 4,377,220 4,377,220
S - SPECIAL INVENTORY 16,919,120 N/A 16,919,120 16,919,120
Subtotal 3,958,204,934 0 4,085,357,429 3,958,204,934
Less Total Deductions 1,146,596,187 0 1,160,099,111 1,146,596,187
Total Taxable Value 2,811,608,747 0 2,925,258,318 2,811,608,747

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 3,059,297,362 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,811,608,747 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 3,059,297,362 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,811,608,747 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,144,617,362 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,201,497,362 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,884,249,064 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 3,268,031,912 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,020,343,297 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 3,268,031,912 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,020,343,297 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,353,351,912 T13 plus the loss to the chapter 313 agreement
T16 3,410,231,912 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,092,983,614 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 247,688,615 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 85,320,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 56,880,000 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

175-903-02/Corsicana ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,543,262,705 0.9810 1,573,145,325 1,543,262,705
B - MULTIFAMILY 84,221,774 N/A 84,221,774 84,221,774
C1 - VACANT LOTS 95,323,496 N/A 95,323,496 95,323,496
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,031,590 1.1863 10,142,072 12,031,590
D2 - FARM & RANCH IMP 3,676,860 N/A 3,676,860 3,676,860
E - NON-AG LAND AND IMPROVEMENTS 342,314,477 0.9343 366,390,916 342,314,477
F1 - COMMERCIAL REAL 422,815,565 0.8612 490,960,944 422,815,565
F2 - INDUSTRIAL REAL 507,184,140 N/A 507,184,140 507,184,140
G - ALL MINERALS 1,015,320 N/A 1,015,320 1,015,320
J - ALL UTILITIES 303,220,680 0.9776 310,158,255 303,220,680
L1 - COMMERCIAL PERSONAL 115,593,586 N/A 115,593,586 115,593,586
L2 - INDUSTRIAL PERSONAL 485,736,230 N/A 485,736,230 485,736,230
M1 - MOBILE HOMES 29,691,208 N/A 29,691,208 29,691,208
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,377,220 N/A 4,377,220 4,377,220
S - SPECIAL INVENTORY 16,919,120 N/A 16,919,120 16,919,120
Subtotal 3,967,383,971 4,094,536,466 3,967,383,971
Less Total Deductions 1,147,443,320 1,160,946,244 1,147,443,320
Total Taxable Value 2,819,940,651 2,933,590,222 2,819,940,651

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 3,067,843,139 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,819,940,651 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 3,067,843,139 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,819,940,651 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,153,223,139 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,210,143,139 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,892,818,620 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 3,276,577,689 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,028,675,201 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 3,276,577,689 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,028,675,201 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,361,957,689 T13 plus the loss to the chapter 313 agreement
T16 3,418,877,689 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,101,553,170 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 247,902,488 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 85,380,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 56,920,000 Loss to Second Previous Homestead Increase