taxes Property Tax Assistance

2023 ISD Summary Worksheet

212-Smith/Smith County

212-903/Lindale ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,182,392,874 0.9813 2,223,981,325 2,182,392,874
B - MULTIFAMILY 104,590,219 N/A 104,590,219 104,590,219
C1 - VACANT LOTS 74,062,364 N/A 74,062,364 74,062,364
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,840,946 1.3106 6,745,829 8,840,946
D2 - FARM & RANCH IMP 10,452,595 N/A 10,452,595 10,452,595
E - NON-AG LAND AND IMPROVEMENTS 516,020,591 0.9643 535,124,537 516,020,591
F1 - COMMERCIAL REAL 232,060,538 0.8122 285,718,466 232,060,538
F2 - INDUSTRIAL REAL 18,967,210 N/A 18,967,210 18,967,210
G - ALL MINERALS 27,111,980 N/A 27,111,980 27,111,980
J - ALL UTILITIES 40,020,856 N/A 40,020,856 40,020,856
L1 - COMMERCIAL PERSONAL 215,867,253 0.9493 227,396,242 215,867,253
L2 - INDUSTRIAL PERSONAL 17,236,223 N/A 17,236,223 17,236,223
M1 - MOBILE HOMES 16,455,557 N/A 16,455,557 16,455,557
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,240,541 N/A 2,240,541 2,240,541
S - SPECIAL INVENTORY 1,506,634 N/A 1,506,634 1,506,634
Subtotal 3,467,826,381 0 3,591,610,578 3,467,826,381
Less Total Deductions 1,237,175,256 0 1,257,464,283 1,237,175,256
Total Taxable Value 2,230,651,125 0 2,334,146,295 2,230,651,125

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 2,564,599,059 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,230,651,125 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 2,564,599,059 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,230,651,125 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,660,359,059 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,724,199,059 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,389,680,678 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 2,564,599,059 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,230,651,125 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 2,564,599,059 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,230,651,125 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,660,359,059 T13 plus the loss to the chapter 313 agreement
T16 2,724,199,059 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,389,680,678 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 333,947,934 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 95,760,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 63,840,000 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

234-Van Zandt/Van Zandt County

212-903/Lindale ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,150,370 N/A 4,150,370 4,150,370
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 96,520 N/A 96,520 96,520
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 385,990 N/A 385,990 385,990
D2 - FARM & RANCH IMP 70,960 N/A 70,960 70,960
E - NON-AG LAND AND IMPROVEMENTS 13,525,670 N/A 13,525,670 13,525,670
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 188,810 N/A 188,810 188,810
L1 - COMMERCIAL PERSONAL 30,020 N/A 30,020 30,020
L2 - INDUSTRIAL PERSONAL 227,300 N/A 227,300 227,300
M1 - MOBILE HOMES 315,680 N/A 315,680 315,680
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 18,991,320 0 18,991,320 18,991,320
Less Total Deductions 6,603,064 0 6,603,064 6,603,064
Total Taxable Value 12,388,256 0 12,388,256 12,388,256

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 13,996,467 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,388,256 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 13,996,467 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,388,256 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,521,467 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 14,871,467 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 12,977,440 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 13,996,467 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,388,256 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 13,996,467 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,388,256 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,521,467 T13 plus the loss to the chapter 313 agreement
T16 14,871,467 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 12,977,440 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,608,211 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 525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 350,000 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

212-903-02/Lindale ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,186,543,244 0.9813 2,228,131,695 2,186,543,244
B - MULTIFAMILY 104,590,219 N/A 104,590,219 104,590,219
C1 - VACANT LOTS 74,158,884 N/A 74,158,884 74,158,884
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,226,936 1.2938 7,131,819 9,226,936
D2 - FARM & RANCH IMP 10,523,555 N/A 10,523,555 10,523,555
E - NON-AG LAND AND IMPROVEMENTS 529,546,261 0.9652 548,650,207 529,546,261
F1 - COMMERCIAL REAL 232,060,538 0.8122 285,718,466 232,060,538
F2 - INDUSTRIAL REAL 18,967,210 N/A 18,967,210 18,967,210
G - ALL MINERALS 27,111,980 N/A 27,111,980 27,111,980
J - ALL UTILITIES 40,209,666 N/A 40,209,666 40,209,666
L1 - COMMERCIAL PERSONAL 215,897,273 0.9493 227,426,262 215,897,273
L2 - INDUSTRIAL PERSONAL 17,463,523 N/A 17,463,523 17,463,523
M1 - MOBILE HOMES 16,771,237 N/A 16,771,237 16,771,237
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,240,541 N/A 2,240,541 2,240,541
S - SPECIAL INVENTORY 1,506,634 N/A 1,506,634 1,506,634
Subtotal 3,486,817,701 3,610,601,898 3,486,817,701
Less Total Deductions 1,243,778,320 1,264,067,347 1,243,778,320
Total Taxable Value 2,243,039,381 2,346,534,551 2,243,039,381

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 2,578,595,526 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,243,039,381 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 2,578,595,526 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,243,039,381 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,674,880,526 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,739,070,526 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,402,658,118 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 2,578,595,526 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,243,039,381 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 2,578,595,526 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,243,039,381 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,674,880,526 T13 plus the loss to the chapter 313 agreement
T16 2,739,070,526 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,402,658,118 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 335,556,145 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 96,285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 64,190,000 Loss to Second Previous Homestead Increase