taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty /Liberty County

146-903/Devers ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 38,796,430 1.0414 37,254,110 38,796,430
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,096,756 N/A 5,096,756 5,096,756
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,349,026 1.4600 9,828,318 14,349,026
D2 - FARM & RANCH IMP 2,469,749 N/A 2,469,749 2,469,749
E - NON-AG LAND AND IMPROVEMENTS 29,298,592 0.9137 32,065,877 29,298,592
F1 - COMMERCIAL REAL 4,101,563 N/A 4,101,563 4,101,563
F2 - INDUSTRIAL REAL 55,310 N/A 55,310 55,310
G - ALL MINERALS 26,363,837 1.0066 26,190,977 26,363,837
J - ALL UTILITIES 116,975,290 0.8343 140,207,707 116,975,290
L1 - COMMERCIAL PERSONAL 2,884,540 N/A 2,884,540 2,884,540
L2 - INDUSTRIAL PERSONAL 11,501,610 N/A 11,501,610 11,501,610
M1 - MOBILE HOMES 4,191,900 N/A 4,191,900 4,191,900
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 138,160 N/A 138,160 138,160
Subtotal 256,222,763 0 275,986,577 256,222,763
Less Total Deductions 18,534,568 0 17,760,122 18,534,568
Total Taxable Value 237,688,195 0 258,226,455 237,688,195

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
240,456,061 237,688,195 240,456,061 237,688,195 242,906,061


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
2,767,866 0 2,450,000


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
240,456,061 237,688,195 240,456,061 237,688,195 242,906,061

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 LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

146-903-02/Devers ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 38,796,430 1.0414 37,254,110 38,796,430
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,096,756 N/A 5,096,756 5,096,756
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,349,026 1.4600 9,828,318 14,349,026
D2 - FARM & RANCH IMP 2,469,749 N/A 2,469,749 2,469,749
E - NON-AG LAND AND IMPROVEMENTS 29,298,592 0.9137 32,065,877 29,298,592
F1 - COMMERCIAL REAL 4,101,563 N/A 4,101,563 4,101,563
F2 - INDUSTRIAL REAL 55,310 N/A 55,310 55,310
G - ALL MINERALS 26,363,837 1.0066 26,190,977 26,363,837
J - ALL UTILITIES 116,975,290 0.8343 140,207,707 116,975,290
L1 - COMMERCIAL PERSONAL 2,884,540 N/A 2,884,540 2,884,540
L2 - INDUSTRIAL PERSONAL 11,501,610 N/A 11,501,610 11,501,610
M1 - MOBILE HOMES 4,191,900 N/A 4,191,900 4,191,900
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 138,160 N/A 138,160 138,160
Subtotal 256,222,763 275,986,577 256,222,763
Less Total Deductions 18,534,568 17,760,122 18,534,568
Total Taxable Value 237,688,195 258,226,455 237,688,195

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
240,456,061 237,688,195 240,456,061 237,688,195 242,906,061


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
2,767,866 0 2,450,000


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
240,456,061 237,688,195 240,456,061 237,688,195 242,906,061

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