taxes Property Tax Assistance

2023 ISD Summary Worksheet

183-Panola/Panola County

210-904/Tenaha ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,292,060 N/A 1,292,060 1,292,060
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 244,880 N/A 244,880 244,880
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 204,360 N/A 204,360 204,360
D2 - FARM & RANCH IMP 25,300 N/A 25,300 25,300
E - NON-AG LAND AND IMPROVEMENTS 1,141,000 N/A 1,141,000 1,141,000
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 10,490 N/A 10,490 10,490
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 57,260 N/A 57,260 57,260
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 2,975,350 0 2,975,350 2,975,350
Less Total Deductions 1,369,973 0 1,369,973 1,369,973
Total Taxable Value 1,605,377 0 1,605,377 1,605,377

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 2,171,777 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,605,377 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 2,171,777 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,605,377 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,411,777 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,571,777 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,717,560 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 2,171,777 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,605,377 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 2,171,777 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,605,377 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,411,777 T13 plus the loss to the chapter 313 agreement
T16 2,571,777 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,717,560 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 566,400 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 240,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 160,000 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

210-Shelby/Shelby County

210-904/Tenaha ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 31,568,492 0.8899 35,474,202 35,474,202
B - MULTIFAMILY 231,750 N/A 231,750 231,750
C1 - VACANT LOTS 1,108,521 N/A 1,108,521 1,108,521
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,789,262 1.3659 4,238,415 4,238,415
D2 - FARM & RANCH IMP 3,721,590 N/A 3,721,590 3,721,590
E - NON-AG LAND AND IMPROVEMENTS 36,163,283 0.8804 41,075,969 41,075,969
F1 - COMMERCIAL REAL 6,505,590 0.9614 6,766,788 6,766,788
F2 - INDUSTRIAL REAL 14,335,770 N/A 14,335,770 14,335,770
G - ALL MINERALS 1,757,120 N/A 1,757,120 1,757,120
J - ALL UTILITIES 37,779,953 0.9524 39,668,157 39,668,157
L1 - COMMERCIAL PERSONAL 3,724,490 N/A 3,724,490 3,724,490
L2 - INDUSTRIAL PERSONAL 20,807,490 N/A 20,807,490 20,807,490
M1 - MOBILE HOMES 5,707,340 N/A 5,707,340 5,707,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,280 N/A 4,280 4,280
Subtotal 169,204,931 0 178,621,882 178,621,882
Less Total Deductions 39,657,332 0 42,398,489 42,398,489
Total Taxable Value 129,547,599 0 136,223,393 136,223,393

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 145,555,312 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 136,223,393 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 145,555,312 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 136,223,393 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 154,015,312 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 159,655,312 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 137,458,341 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 145,555,312 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 136,223,393 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 145,555,312 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 136,223,393 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 154,015,312 T13 plus the loss to the chapter 313 agreement
T16 159,655,312 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 137,458,341 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,331,919 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 8,460,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,640,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

210-904-02/Tenaha ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 32,860,552 0.8938 36,766,262 36,766,262
B - MULTIFAMILY 231,750 N/A 231,750 231,750
C1 - VACANT LOTS 1,353,401 N/A 1,353,401 1,353,401
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,993,622 1.3491 4,442,775 4,442,775
D2 - FARM & RANCH IMP 3,746,890 N/A 3,746,890 3,746,890
E - NON-AG LAND AND IMPROVEMENTS 37,304,283 0.8836 42,216,969 42,216,969
F1 - COMMERCIAL REAL 6,505,590 0.9614 6,766,788 6,766,788
F2 - INDUSTRIAL REAL 14,335,770 N/A 14,335,770 14,335,770
G - ALL MINERALS 1,757,120 N/A 1,757,120 1,757,120
J - ALL UTILITIES 37,790,443 0.9524 39,678,647 39,678,647
L1 - COMMERCIAL PERSONAL 3,724,490 N/A 3,724,490 3,724,490
L2 - INDUSTRIAL PERSONAL 20,807,490 N/A 20,807,490 20,807,490
M1 - MOBILE HOMES 5,764,600 N/A 5,764,600 5,764,600
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,280 N/A 4,280 4,280
Subtotal 172,180,281 181,597,232 181,597,232
Less Total Deductions 41,027,305 43,768,462 43,768,462
Total Taxable Value 131,152,976 137,828,770 137,828,770

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 147,727,089 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 137,828,770 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 147,727,089 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 137,828,770 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 156,427,089 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 162,227,089 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 139,175,901 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 147,727,089 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 137,828,770 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 147,727,089 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 137,828,770 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 156,427,089 T13 plus the loss to the chapter 313 agreement
T16 162,227,089 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 139,175,901 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,898,319 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 8,700,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,800,000 Loss to Second Previous Homestead Increase