taxes Property Tax Assistance

2022 ISD Summary Worksheet

217-Stonewall /Stonewall County

217-901/Aspermont ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 18,667,540 0.7909 23,602,908 18,667,540
B - MULTIFAMILY 31,230 N/A 31,230 31,230
C1 - VACANT LOTS 554,190 N/A 554,190 554,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,809,600 1.0422 20,927,267 21,809,600
D2 - FARM & RANCH IMP 7,716,370 N/A 7,716,370 7,716,370
E - NON-AG LAND AND IMPROVEMENTS 20,253,710 0.7289 27,786,679 20,253,710
F1 - COMMERCIAL REAL 3,975,730 N/A 3,975,730 3,975,730
F2 - INDUSTRIAL REAL 32,569,040 N/A 32,569,040 32,569,040
G - ALL MINERALS 72,193,190 1.0170 70,986,421 72,193,190
J - ALL UTILITIES 29,810,620 N/A 29,810,620 29,810,620
L1 - COMMERCIAL PERSONAL 3,514,840 N/A 3,514,840 3,514,840
L2 - INDUSTRIAL PERSONAL 8,407,240 N/A 8,407,240 8,407,240
M1 - MOBILE HOMES 2,599,600 N/A 2,599,600 2,599,600
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 222,102,900 0 232,482,135 222,102,900
Less Total Deductions 19,270,265 0 20,856,365 19,270,265
Total Taxable Value 202,832,635 0 211,625,770 202,832,635

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
205,691,795 202,832,635 205,691,795 202,832,635 210,301,795


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
2,859,160 0 4,610,000


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
205,691,795 202,832,635 205,691,795 202,832,635 210,301,795

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

217-901-02/Aspermont ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 18,667,540 0.7909 23,602,908 18,667,540
B - MULTIFAMILY 31,230 N/A 31,230 31,230
C1 - VACANT LOTS 554,190 N/A 554,190 554,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,809,600 1.0422 20,927,267 21,809,600
D2 - FARM & RANCH IMP 7,716,370 N/A 7,716,370 7,716,370
E - NON-AG LAND AND IMPROVEMENTS 20,253,710 0.7289 27,786,679 20,253,710
F1 - COMMERCIAL REAL 3,975,730 N/A 3,975,730 3,975,730
F2 - INDUSTRIAL REAL 32,569,040 N/A 32,569,040 32,569,040
G - ALL MINERALS 72,193,190 1.0170 70,986,421 72,193,190
J - ALL UTILITIES 29,810,620 N/A 29,810,620 29,810,620
L1 - COMMERCIAL PERSONAL 3,514,840 N/A 3,514,840 3,514,840
L2 - INDUSTRIAL PERSONAL 8,407,240 N/A 8,407,240 8,407,240
M1 - MOBILE HOMES 2,599,600 N/A 2,599,600 2,599,600
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 222,102,900 232,482,135 222,102,900
Less Total Deductions 19,270,265 20,856,365 19,270,265
Total Taxable Value 202,832,635 211,625,770 202,832,635

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
205,691,795 202,832,635 205,691,795 202,832,635 210,301,795


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
2,859,160 0 4,610,000


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
205,691,795 202,832,635 205,691,795 202,832,635 210,301,795

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