taxes Property Tax Assistance

2023 ISD Summary Worksheet

198-Robertson/Robertson County

198-902/Calvert ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,230,629 0.9709 58,945,956 57,230,629
B - MULTIFAMILY 573,206 N/A 573,206 573,206
C1 - VACANT LOTS 5,450,013 N/A 5,450,013 5,450,013
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,178,231 1.1701 10,407,632 12,178,231
D2 - FARM & RANCH IMP 7,429,369 N/A 7,429,369 7,429,369
E - NON-AG LAND AND IMPROVEMENTS 52,522,509 0.9743 53,907,943 52,522,509
F1 - COMMERCIAL REAL 11,073,358 N/A 11,073,358 11,073,358
F2 - INDUSTRIAL REAL 7,068,951 N/A 7,068,951 7,068,951
G - ALL MINERALS 5,313,897 N/A 5,313,897 5,313,897
J - ALL UTILITIES 98,561,663 0.8964 109,952,770 98,561,663
L1 - COMMERCIAL PERSONAL 1,050,820 N/A 1,050,820 1,050,820
L2 - INDUSTRIAL PERSONAL 9,301,465 N/A 9,301,465 9,301,465
M1 - MOBILE HOMES 3,247,926 N/A 3,247,926 3,247,926
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 271,002,037 0 283,723,306 271,002,037
Less Total Deductions 47,851,730 0 48,894,855 47,851,730
Total Taxable Value 223,150,307 0 234,828,451 223,150,307

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 233,884,743 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 223,150,307 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 233,884,743 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 223,150,307 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,209,743 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 242,759,743 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 227,208,253 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 233,884,743 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 223,150,307 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 233,884,743 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 223,150,307 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,209,743 T13 plus the loss to the chapter 313 agreement
T16 242,759,743 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 227,208,253 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,734,436 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 5,325,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,550,000 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

198-902-02/Calvert ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,230,629 0.9709 58,945,956 57,230,629
B - MULTIFAMILY 573,206 N/A 573,206 573,206
C1 - VACANT LOTS 5,450,013 N/A 5,450,013 5,450,013
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,178,231 1.1701 10,407,632 12,178,231
D2 - FARM & RANCH IMP 7,429,369 N/A 7,429,369 7,429,369
E - NON-AG LAND AND IMPROVEMENTS 52,522,509 0.9743 53,907,943 52,522,509
F1 - COMMERCIAL REAL 11,073,358 N/A 11,073,358 11,073,358
F2 - INDUSTRIAL REAL 7,068,951 N/A 7,068,951 7,068,951
G - ALL MINERALS 5,313,897 N/A 5,313,897 5,313,897
J - ALL UTILITIES 98,561,663 0.8964 109,952,770 98,561,663
L1 - COMMERCIAL PERSONAL 1,050,820 N/A 1,050,820 1,050,820
L2 - INDUSTRIAL PERSONAL 9,301,465 N/A 9,301,465 9,301,465
M1 - MOBILE HOMES 3,247,926 N/A 3,247,926 3,247,926
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 271,002,037 283,723,306 271,002,037
Less Total Deductions 47,851,730 48,894,855 47,851,730
Total Taxable Value 223,150,307 234,828,451 223,150,307

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 233,884,743 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 223,150,307 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 233,884,743 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 223,150,307 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,209,743 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 242,759,743 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 227,208,253 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 233,884,743 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 223,150,307 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 233,884,743 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 223,150,307 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,209,743 T13 plus the loss to the chapter 313 agreement
T16 242,759,743 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 227,208,253 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,734,436 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 5,325,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,550,000 Loss to Second Previous Homestead Increase