taxes Property Tax Assistance

2022 ISD Summary Worksheet

139-Lamar /Lamar County

139-909/Paris ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	798,015,938	0.9130	874,059,078	874,059,078
B - MULTIFAMILY	101,708,307	0.8914	114,099,514	114,099,514
C1 - VACANT LOTS	20,999,332	N/A	20,999,332	20,999,332
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	463,235	1.2531	369,683	369,683
D2 - FARM & RANCH IMP	263,220	N/A	263,220	263,220
E - NON-AG LAND AND IMPROVEMENTS	21,196,770	N/A	21,196,770	21,196,770
F1 - COMMERCIAL REAL	316,472,083	0.9205	343,804,544	343,804,544
F2 - INDUSTRIAL REAL	78,440,050	N/A	78,440,050	78,440,050
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	43,081,150	N/A	43,081,150	43,081,150
L1 - COMMERCIAL PERSONAL	111,924,670	0.9728	115,054,143	115,054,143
L2 - INDUSTRIAL PERSONAL	143,320,660	N/A	143,320,660	143,320,660
M1 - MOBILE HOMES	637,830	N/A	637,830	637,830
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	265,840	N/A	265,840	265,840
S - SPECIAL INVENTORY	17,568,390	N/A	17,568,390	17,568,390
Subtotal	1,654,357,475	0	1,773,160,204	1,773,160,204
Less Total Deductions	333,532,499	0	346,211,024	346,211,024
Total Taxable Value	1,320,824,976	0	1,426,949,180	1,426,949,180

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

T1	T2	T3	T4	T13
1,473,911,688	1,426,949,180	1,473,911,688	1,426,949,180	1,511,191,688

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
46,962,508	0	37,280,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
1,473,911,688	1,426,949,180	1,473,911,688	1,426,949,180	1,511,191,688

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

139-909-02/Paris ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	798,015,938	0.9130	874,059,078	874,059,078
B - MULTIFAMILY	101,708,307	0.8914	114,099,514	114,099,514
C1 - VACANT LOTS	20,999,332	N/A	20,999,332	20,999,332
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	463,235	1.2531	369,683	369,683
D2 - FARM & RANCH IMP	263,220	N/A	263,220	263,220
E - NON-AG LAND AND IMPROVEMENTS	21,196,770	N/A	21,196,770	21,196,770
F1 - COMMERCIAL REAL	316,472,083	0.9205	343,804,544	343,804,544
F2 - INDUSTRIAL REAL	78,440,050	N/A	78,440,050	78,440,050
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	43,081,150	N/A	43,081,150	43,081,150
L1 - COMMERCIAL PERSONAL	111,924,670	0.9728	115,054,143	115,054,143
L2 - INDUSTRIAL PERSONAL	143,320,660	N/A	143,320,660	143,320,660
M1 - MOBILE HOMES	637,830	N/A	637,830	637,830
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	265,840	N/A	265,840	265,840
S - SPECIAL INVENTORY	17,568,390	N/A	17,568,390	17,568,390
Subtotal	1,654,357,475		1,773,160,204	1,773,160,204
Less Total Deductions	333,532,499		346,211,024	346,211,024
Total Taxable Value	1,320,824,976		1,426,949,180	1,426,949,180

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

T1	T2	T3	T4	T13
1,473,911,688	1,426,949,180	1,473,911,688	1,426,949,180	1,511,191,688

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
46,962,508	0	37,280,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
1,473,911,688	1,426,949,180	1,473,911,688	1,426,949,180	1,511,191,688

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement