taxes Property Tax Assistance

2023 ISD Summary Worksheet

187-Polk/Polk County

187-904/Corrigan-Camden ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 168,924,004 0.9791 172,529,878 168,924,004
B - MULTIFAMILY 624,737 N/A 624,737 624,737
C1 - VACANT LOTS 15,066,579 N/A 15,066,579 15,066,579
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,305,243 1.1038 29,266,766 32,305,243
D2 - FARM & RANCH IMP 2,623,374 N/A 2,623,374 2,623,374
E - NON-AG LAND AND IMPROVEMENTS 109,774,394 1.1066 99,199,705 109,774,394
F1 - COMMERCIAL REAL 18,238,014 N/A 18,238,014 18,238,014
F2 - INDUSTRIAL REAL 348,355,680 N/A 348,355,680 348,355,680
G - ALL MINERALS 1,850,167 N/A 1,850,167 1,850,167
J - ALL UTILITIES 109,296,305 0.9155 119,384,276 109,296,305
L1 - COMMERCIAL PERSONAL 7,605,159 N/A 7,605,159 7,605,159
L2 - INDUSTRIAL PERSONAL 65,492,767 N/A 65,492,767 65,492,767
M1 - MOBILE HOMES 25,983,917 N/A 25,983,917 25,983,917
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 753,417 N/A 753,417 753,417
Subtotal 906,893,757 0 906,974,436 906,893,757
Less Total Deductions 369,998,387 0 372,005,643 369,998,387
Total Taxable Value 536,895,370 0 534,968,793 536,895,370

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 575,766,996 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 536,895,370 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 565,899,651 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 527,028,025 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 591,681,996 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 602,291,996 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 540,639,576 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 765,307,917 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 726,436,291 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 755,440,572 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 716,568,946 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 781,222,917 T13 plus the loss to the chapter 313 agreement
T16 791,832,917 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 730,180,497 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,871,626 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,867,345 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,610,000 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

187-904-02/Corrigan-Camden ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 168,924,004 0.9791 172,529,878 168,924,004
B - MULTIFAMILY 624,737 N/A 624,737 624,737
C1 - VACANT LOTS 15,066,579 N/A 15,066,579 15,066,579
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,305,243 1.1038 29,266,766 32,305,243
D2 - FARM & RANCH IMP 2,623,374 N/A 2,623,374 2,623,374
E - NON-AG LAND AND IMPROVEMENTS 109,774,394 1.1066 99,199,705 109,774,394
F1 - COMMERCIAL REAL 18,238,014 N/A 18,238,014 18,238,014
F2 - INDUSTRIAL REAL 348,355,680 N/A 348,355,680 348,355,680
G - ALL MINERALS 1,850,167 N/A 1,850,167 1,850,167
J - ALL UTILITIES 109,296,305 0.9155 119,384,276 109,296,305
L1 - COMMERCIAL PERSONAL 7,605,159 N/A 7,605,159 7,605,159
L2 - INDUSTRIAL PERSONAL 65,492,767 N/A 65,492,767 65,492,767
M1 - MOBILE HOMES 25,983,917 N/A 25,983,917 25,983,917
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 753,417 N/A 753,417 753,417
Subtotal 906,893,757 906,974,436 906,893,757
Less Total Deductions 369,998,387 372,005,643 369,998,387
Total Taxable Value 536,895,370 534,968,793 536,895,370

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 575,766,996 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 536,895,370 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 565,899,651 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 527,028,025 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 591,681,996 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 602,291,996 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 540,639,576 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 765,307,917 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 726,436,291 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 755,440,572 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 716,568,946 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 781,222,917 T13 plus the loss to the chapter 313 agreement
T16 791,832,917 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 730,180,497 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,871,626 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,867,345 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,610,000 Loss to Second Previous Homestead Increase