taxes Property Tax Assistance

2022 ISD Summary Worksheet

146-Liberty /Liberty County

146-904/Hardin ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	385,472,830	0.9935	387,994,796	385,472,830
B - MULTIFAMILY	1,287,240	N/A	1,287,240	1,287,240
C1 - VACANT LOTS	40,946,621	N/A	40,946,621	40,946,621
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,312,692	1.2161	12,591,159	15,312,692
D2 - FARM & RANCH IMP	5,027,814	N/A	5,027,814	5,027,814
E - NON-AG LAND AND IMPROVEMENTS	153,064,223	1.0217	149,813,275	153,064,223
F1 - COMMERCIAL REAL	38,001,690	N/A	38,001,690	38,001,690
F2 - INDUSTRIAL REAL	333,120	N/A	333,120	333,120
G - ALL MINERALS	5,459,554	N/A	5,459,554	5,459,554
J - ALL UTILITIES	118,615,630	0.8517	139,269,261	118,615,630
L1 - COMMERCIAL PERSONAL	22,137,120	N/A	22,137,120	22,137,120
L2 - INDUSTRIAL PERSONAL	30,684,590	N/A	30,684,590	30,684,590
M1 - MOBILE HOMES	32,261,440	N/A	32,261,440	32,261,440
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	848,604,564	0	865,807,680	848,604,564
Less Total Deductions	168,131,557	0	169,269,816	168,131,557
Total Taxable Value	680,473,007	0	696,537,864	680,473,007

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
699,388,394	680,473,007	699,388,394	680,473,007	718,168,394

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
18,915,387	0	18,780,000

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
699,388,394	680,473,007	699,388,394	680,473,007	718,168,394

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

146-904-02/Hardin ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	385,472,830	0.9935	387,994,796	385,472,830
B - MULTIFAMILY	1,287,240	N/A	1,287,240	1,287,240
C1 - VACANT LOTS	40,946,621	N/A	40,946,621	40,946,621
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,312,692	1.2161	12,591,159	15,312,692
D2 - FARM & RANCH IMP	5,027,814	N/A	5,027,814	5,027,814
E - NON-AG LAND AND IMPROVEMENTS	153,064,223	1.0217	149,813,275	153,064,223
F1 - COMMERCIAL REAL	38,001,690	N/A	38,001,690	38,001,690
F2 - INDUSTRIAL REAL	333,120	N/A	333,120	333,120
G - ALL MINERALS	5,459,554	N/A	5,459,554	5,459,554
J - ALL UTILITIES	118,615,630	0.8517	139,269,261	118,615,630
L1 - COMMERCIAL PERSONAL	22,137,120	N/A	22,137,120	22,137,120
L2 - INDUSTRIAL PERSONAL	30,684,590	N/A	30,684,590	30,684,590
M1 - MOBILE HOMES	32,261,440	N/A	32,261,440	32,261,440
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	848,604,564		865,807,680	848,604,564
Less Total Deductions	168,131,557		169,269,816	168,131,557
Total Taxable Value	680,473,007		696,537,864	680,473,007

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
699,388,394	680,473,007	699,388,394	680,473,007	718,168,394

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
18,915,387	0	18,780,000

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
699,388,394	680,473,007	699,388,394	680,473,007	718,168,394

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