taxes Property Tax Assistance

2022 ISD Summary Worksheet

145-Leon /Leon County

145-911/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	105,999,710	0.9459	112,062,279	105,999,710
B - MULTIFAMILY	346,210	N/A	346,210	346,210
C1 - VACANT LOTS	10,466,980	N/A	10,466,980	10,466,980
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	10,632,398	1.5639	6,798,532	10,632,398
D2 - FARM & RANCH IMP	34,318,480	N/A	34,318,480	34,318,480
E - NON-AG LAND AND IMPROVEMENTS	242,866,970	0.8635	281,258,796	242,866,970
F1 - COMMERCIAL REAL	24,418,241	N/A	24,418,241	24,418,241
F2 - INDUSTRIAL REAL	19,125,410	N/A	19,125,410	19,125,410
G - ALL MINERALS	70,539,460	1.0068	70,063,031	70,539,460
J - ALL UTILITIES	273,765,230	0.8881	308,259,464	273,765,230
L1 - COMMERCIAL PERSONAL	12,407,460	N/A	12,407,460	12,407,460
L2 - INDUSTRIAL PERSONAL	255,988,910	N/A	255,988,910	255,988,910
M1 - MOBILE HOMES	18,387,550	N/A	18,387,550	18,387,550
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	100,000	N/A	100,000	100,000
S - SPECIAL INVENTORY	145,160	N/A	145,160	145,160
Subtotal	1,079,508,169	0	1,154,146,503	1,079,508,169
Less Total Deductions	109,509,275	0	114,881,522	109,509,275
Total Taxable Value	969,998,894	0	1,039,264,981	969,998,894

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
981,150,364	969,998,894	981,150,364	969,998,894	991,410,364

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
11,151,470	0	10,260,000

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
981,150,364	969,998,894	981,150,364	969,998,894	991,410,364

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

198-Robertson /Robertson County

145-911/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	56,854,136	N/A	56,854,136	56,854,136
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	5,433,291	N/A	5,433,291	5,433,291
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,514,927	N/A	1,514,927	1,514,927
D2 - FARM & RANCH IMP	1,817,063	N/A	1,817,063	1,817,063
E - NON-AG LAND AND IMPROVEMENTS	13,602,702	N/A	13,602,702	13,602,702
F1 - COMMERCIAL REAL	92,174	N/A	92,174	92,174
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	1,328,234	N/A	1,328,234	1,328,234
J - ALL UTILITIES	11,430,172	N/A	11,430,172	11,430,172
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	911,035	N/A	911,035	911,035
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	110,500	N/A	110,500	110,500
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	93,094,234	0	93,094,234	93,094,234
Less Total Deductions	9,384,546	0	9,384,546	9,384,546
Total Taxable Value	83,709,688	0	83,709,688	83,709,688

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
85,236,846	83,709,688	85,236,846	83,709,688	86,476,846

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
1,527,158	0	1,240,000

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
85,236,846	83,709,688	85,236,846	83,709,688	86,476,846

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

145-911-02/Leon ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	162,853,846	0.9641	168,916,415	162,853,846
B - MULTIFAMILY	346,210	N/A	346,210	346,210
C1 - VACANT LOTS	15,900,271	N/A	15,900,271	15,900,271
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,147,325	1.4612	8,313,459	12,147,325
D2 - FARM & RANCH IMP	36,135,543	N/A	36,135,543	36,135,543
E - NON-AG LAND AND IMPROVEMENTS	256,469,672	0.8698	294,861,498	256,469,672
F1 - COMMERCIAL REAL	24,510,415	N/A	24,510,415	24,510,415
F2 - INDUSTRIAL REAL	19,125,410	N/A	19,125,410	19,125,410
G - ALL MINERALS	71,867,694	1.0067	71,391,265	71,867,694
J - ALL UTILITIES	285,195,402	0.8921	319,689,636	285,195,402
L1 - COMMERCIAL PERSONAL	12,407,460	N/A	12,407,460	12,407,460
L2 - INDUSTRIAL PERSONAL	255,988,910	N/A	255,988,910	255,988,910
M1 - MOBILE HOMES	19,298,585	N/A	19,298,585	19,298,585
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	210,500	N/A	210,500	210,500
S - SPECIAL INVENTORY	145,160	N/A	145,160	145,160
Subtotal	1,172,602,403		1,247,240,737	1,172,602,403
Less Total Deductions	118,893,821		124,266,068	118,893,821
Total Taxable Value	1,053,708,582		1,122,974,669	1,053,708,582

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
1,066,387,210	1,053,708,582	1,066,387,210	1,053,708,582	1,077,887,210

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
12,678,628	0	11,500,000

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
1,066,387,210	1,053,708,582	1,066,387,210	1,053,708,582	1,077,887,210

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