taxes Property Tax Assistance

2022 ISD Summary Worksheet

198-Robertson /Robertson County

198-902/Calvert ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	41,077,101	0.8497	48,343,063	41,077,101
B - MULTIFAMILY	549,557	N/A	549,557	549,557
C1 - VACANT LOTS	2,946,959	N/A	2,946,959	2,946,959
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,494,713	1.1705	9,820,235	11,494,713
D2 - FARM & RANCH IMP	8,166,479	N/A	8,166,479	8,166,479
E - NON-AG LAND AND IMPROVEMENTS	39,861,395	0.9424	42,297,745	39,861,395
F1 - COMMERCIAL REAL	8,712,101	N/A	8,712,101	8,712,101
F2 - INDUSTRIAL REAL	6,845,076	N/A	6,845,076	6,845,076
G - ALL MINERALS	3,570,433	N/A	3,570,433	3,570,433
J - ALL UTILITIES	82,160,630	0.9322	88,136,269	82,160,630
L1 - COMMERCIAL PERSONAL	1,064,807	N/A	1,064,807	1,064,807
L2 - INDUSTRIAL PERSONAL	6,960,287	N/A	6,960,287	6,960,287
M1 - MOBILE HOMES	2,845,832	N/A	2,845,832	2,845,832
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	216,255,370	0	230,258,843	216,255,370
Less Total Deductions	24,607,573	0	28,681,559	24,607,573
Total Taxable Value	191,647,797	0	201,577,284	191,647,797

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
195,125,742	191,647,797	195,125,742	191,647,797	198,595,742

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
3,477,945	0	3,470,000

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
195,125,742	191,647,797	195,125,742	191,647,797	198,595,742

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 TWO OF THE GRACE PERIOD

198-902-02/Calvert ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	41,077,101	0.8497	48,343,063	41,077,101
B - MULTIFAMILY	549,557	N/A	549,557	549,557
C1 - VACANT LOTS	2,946,959	N/A	2,946,959	2,946,959
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,494,713	1.1705	9,820,235	11,494,713
D2 - FARM & RANCH IMP	8,166,479	N/A	8,166,479	8,166,479
E - NON-AG LAND AND IMPROVEMENTS	39,861,395	0.9424	42,297,745	39,861,395
F1 - COMMERCIAL REAL	8,712,101	N/A	8,712,101	8,712,101
F2 - INDUSTRIAL REAL	6,845,076	N/A	6,845,076	6,845,076
G - ALL MINERALS	3,570,433	N/A	3,570,433	3,570,433
J - ALL UTILITIES	82,160,630	0.9322	88,136,269	82,160,630
L1 - COMMERCIAL PERSONAL	1,064,807	N/A	1,064,807	1,064,807
L2 - INDUSTRIAL PERSONAL	6,960,287	N/A	6,960,287	6,960,287
M1 - MOBILE HOMES	2,845,832	N/A	2,845,832	2,845,832
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	216,255,370		230,258,843	216,255,370
Less Total Deductions	24,607,573		28,681,559	24,607,573
Total Taxable Value	191,647,797		201,577,284	191,647,797

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
195,125,742	191,647,797	195,125,742	191,647,797	198,595,742

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
3,477,945	0	3,470,000

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
195,125,742	191,647,797	195,125,742	191,647,797	198,595,742

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