taxes Property Tax Assistance

2023 ISD Summary Worksheet

253-Zapata/Zapata County

253-901/Zapata County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 427,346,536 0.8229 519,317,701 519,317,701
B - MULTIFAMILY 9,111,040 N/A 9,111,040 9,111,040
C1 - VACANT LOTS 25,750,765 N/A 25,750,765 25,750,765
C2 - COLONIA LOTS 1,308,856 N/A 1,308,856 1,308,856
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,140,583 0.7965 45,375,944 45,375,944
D2 - FARM & RANCH IMP 8,703,875 N/A 8,703,875 8,703,875
E - NON-AG LAND AND IMPROVEMENTS 106,348,667 0.6207 171,336,663 171,336,663
F1 - COMMERCIAL REAL 89,366,812 0.9263 96,477,180 96,477,180
F2 - INDUSTRIAL REAL 1,342,774 N/A 1,342,774 1,342,774
G - ALL MINERALS 350,477,044 1.0052 348,663,991 348,663,991
J - ALL UTILITIES 214,403,810 1.0012 214,146,834 214,146,834
L1 - COMMERCIAL PERSONAL 15,838,845 N/A 15,838,845 15,838,845
L2 - INDUSTRIAL PERSONAL 389,882,250 N/A 389,882,250 389,882,250
M1 - MOBILE HOMES 1,180,472 N/A 1,180,472 1,180,472
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 476,382 N/A 476,382 476,382
S - SPECIAL INVENTORY 95,015 N/A 95,015 95,015
Subtotal 1,677,773,726 0 1,849,008,587 1,849,008,587
Less Total Deductions 549,703,824 0 571,618,835 571,618,835
Total Taxable Value 1,128,069,902 0 1,277,389,752 1,277,389,752

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 1,367,353,260 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,277,389,752 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 1,348,515,355 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,258,551,847 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,417,498,260 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,450,928,260 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,269,775,379 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 1,665,809,000 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,575,845,492 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 1,646,971,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,557,007,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,715,954,000 T13 plus the loss to the chapter 313 agreement
T16 1,749,384,000 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,568,231,119 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 89,963,508 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 18,837,905 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 50,145,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 33,430,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

253-901-02/Zapata County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 427,346,536 0.8229 519,317,701 519,317,701
B - MULTIFAMILY 9,111,040 N/A 9,111,040 9,111,040
C1 - VACANT LOTS 25,750,765 N/A 25,750,765 25,750,765
C2 - COLONIA LOTS 1,308,856 N/A 1,308,856 1,308,856
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,140,583 0.7965 45,375,944 45,375,944
D2 - FARM & RANCH IMP 8,703,875 N/A 8,703,875 8,703,875
E - NON-AG LAND AND IMPROVEMENTS 106,348,667 0.6207 171,336,663 171,336,663
F1 - COMMERCIAL REAL 89,366,812 0.9263 96,477,180 96,477,180
F2 - INDUSTRIAL REAL 1,342,774 N/A 1,342,774 1,342,774
G - ALL MINERALS 350,477,044 1.0052 348,663,991 348,663,991
J - ALL UTILITIES 214,403,810 1.0012 214,146,834 214,146,834
L1 - COMMERCIAL PERSONAL 15,838,845 N/A 15,838,845 15,838,845
L2 - INDUSTRIAL PERSONAL 389,882,250 N/A 389,882,250 389,882,250
M1 - MOBILE HOMES 1,180,472 N/A 1,180,472 1,180,472
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 476,382 N/A 476,382 476,382
S - SPECIAL INVENTORY 95,015 N/A 95,015 95,015
Subtotal 1,677,773,726 1,849,008,587 1,849,008,587
Less Total Deductions 549,703,824 571,618,835 571,618,835
Total Taxable Value 1,128,069,902 1,277,389,752 1,277,389,752

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 1,367,353,260 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,277,389,752 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 1,348,515,355 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,258,551,847 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,417,498,260 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,450,928,260 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,269,775,379 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 1,665,809,000 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,575,845,492 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 1,646,971,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,557,007,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,715,954,000 T13 plus the loss to the chapter 313 agreement
T16 1,749,384,000 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,568,231,119 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 89,963,508 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 18,837,905 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 50,145,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 33,430,000 Loss to Second Previous Homestead Increase