taxes Property Tax Assistance

2023 ISD Summary Worksheet

102-Harrison/Harrison County

102-906/Elysian Fields ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 36,355,940 N/A 36,355,940 36,355,940
B - MULTIFAMILY 1,515,400 N/A 1,515,400 1,515,400
C1 - VACANT LOTS 796,000 N/A 796,000 796,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,699,100 1.1412 4,117,666 4,699,100
D2 - FARM & RANCH IMP 185,320 N/A 185,320 185,320
E - NON-AG LAND AND IMPROVEMENTS 196,721,610 0.9608 204,747,721 196,721,610
F1 - COMMERCIAL REAL 3,066,340 N/A 3,066,340 3,066,340
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,148,488,011 1.0307 1,114,279,626 1,148,488,011
J - ALL UTILITIES 95,774,370 0.9397 101,920,155 95,774,370
L1 - COMMERCIAL PERSONAL 7,257,420 N/A 7,257,420 7,257,420
L2 - INDUSTRIAL PERSONAL 49,658,530 N/A 49,658,530 49,658,530
M1 - MOBILE HOMES 6,015,260 N/A 6,015,260 6,015,260
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 84,120 N/A 84,120 84,120
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,550,617,421 0 1,529,999,498 1,550,617,421
Less Total Deductions 84,664,512 0 84,664,512 84,664,512
Total Taxable Value 1,465,952,909 0 1,445,334,986 1,465,952,909

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 1,493,534,887 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,465,952,909 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 1,480,147,869 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,452,565,891 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,505,519,887 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,513,509,887 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,471,630,815 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 1,493,534,887 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,465,952,909 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 1,480,147,869 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,452,565,891 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,505,519,887 T13 plus the loss to the chapter 313 agreement
T16 1,513,509,887 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,471,630,815 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,581,978 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,387,018 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,985,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,990,000 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

183-Panola/Panola County

102-906/Elysian Fields ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 61,738,010 0.7815 78,999,373 61,738,010
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 8,652,420 N/A 8,652,420 8,652,420
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,220,578 1.1670 5,330,621 6,220,578
D2 - FARM & RANCH IMP 1,366,570 N/A 1,366,570 1,366,570
E - NON-AG LAND AND IMPROVEMENTS 25,217,460 N/A 25,217,460 25,217,460
F1 - COMMERCIAL REAL 4,723,650 N/A 4,723,650 4,723,650
F2 - INDUSTRIAL REAL 426,940 N/A 426,940 426,940
G - ALL MINERALS 806,276,350 1.0057 801,706,622 806,276,350
J - ALL UTILITIES 83,926,300 1.0299 81,489,756 83,926,300
L1 - COMMERCIAL PERSONAL 2,963,110 N/A 2,963,110 2,963,110
L2 - INDUSTRIAL PERSONAL 17,333,650 N/A 17,333,650 17,333,650
M1 - MOBILE HOMES 7,173,050 N/A 7,173,050 7,173,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 186,930 N/A 186,930 186,930
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,026,205,018 0 1,035,570,152 1,026,205,018
Less Total Deductions 54,013,475 0 59,904,350 54,013,475
Total Taxable Value 972,191,543 0 975,665,802 972,191,543

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 991,185,283 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 972,191,543 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 986,623,453 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 967,629,713 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,001,040,283 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,007,610,283 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 976,427,708 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 991,185,283 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 972,191,543 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 986,623,453 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 967,629,713 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,001,040,283 T13 plus the loss to the chapter 313 agreement
T16 1,007,610,283 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 976,427,708 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,993,740 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 4,561,830 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,855,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,570,000 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

102-906-02/Elysian Fields ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 98,093,950 0.8504 115,355,313 98,093,950
B - MULTIFAMILY 1,515,400 N/A 1,515,400 1,515,400
C1 - VACANT LOTS 9,448,420 N/A 9,448,420 9,448,420
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,919,678 1.1557 9,448,287 10,919,678
D2 - FARM & RANCH IMP 1,551,890 N/A 1,551,890 1,551,890
E - NON-AG LAND AND IMPROVEMENTS 221,939,070 0.9651 229,965,181 221,939,070
F1 - COMMERCIAL REAL 7,789,990 N/A 7,789,990 7,789,990
F2 - INDUSTRIAL REAL 426,940 N/A 426,940 426,940
G - ALL MINERALS 1,954,764,361 1.0202 1,915,986,248 1,954,764,361
J - ALL UTILITIES 179,700,670 0.9798 183,409,911 179,700,670
L1 - COMMERCIAL PERSONAL 10,220,530 N/A 10,220,530 10,220,530
L2 - INDUSTRIAL PERSONAL 66,992,180 N/A 66,992,180 66,992,180
M1 - MOBILE HOMES 13,188,310 N/A 13,188,310 13,188,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 271,050 N/A 271,050 271,050
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,576,822,439 2,565,569,650 2,576,822,439
Less Total Deductions 138,677,987 144,568,862 138,677,987
Total Taxable Value 2,438,144,452 2,421,000,788 2,438,144,452

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 2,484,720,170 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,438,144,452 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 2,466,771,322 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,420,195,604 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,506,560,170 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,521,120,170 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,448,058,523 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 2,484,720,170 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,438,144,452 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 2,466,771,322 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,420,195,604 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,506,560,170 T13 plus the loss to the chapter 313 agreement
T16 2,521,120,170 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,448,058,523 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 46,575,718 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 17,948,848 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 21,840,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,560,000 Loss to Second Previous Homestead Increase