taxes Property Tax Assistance

2023 ISD Summary Worksheet

100-Hardin/Hardin County

100-905/Hardin-Jefferson ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 499,656,379 N/A 499,656,379 499,656,379
B - MULTIFAMILY 10,284,095 N/A 10,284,095 10,284,095
C1 - VACANT LOTS 28,658,419 N/A 28,658,419 28,658,419
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,590,910 N/A 10,590,910 10,590,910
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 148,258,946 N/A 148,258,946 148,258,946
F1 - COMMERCIAL REAL 42,380,258 N/A 42,380,258 42,380,258
F2 - INDUSTRIAL REAL 4,054,091 N/A 4,054,091 4,054,091
G - ALL MINERALS 28,225,770 N/A 28,225,770 28,225,770
J - ALL UTILITIES 83,725,826 N/A 83,725,826 83,725,826
L1 - COMMERCIAL PERSONAL 24,366,418 N/A 24,366,418 24,366,418
L2 - INDUSTRIAL PERSONAL 71,973,360 N/A 71,973,360 71,973,360
M1 - MOBILE HOMES 9,400,649 N/A 9,400,649 9,400,649
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,462,860 N/A 1,462,860 1,462,860
S - SPECIAL INVENTORY 3,740,600 N/A 3,740,600 3,740,600
Subtotal 966,778,581 0 966,778,581 966,778,581
Less Total Deductions 283,668,720 0 283,668,720 283,668,720
Total Taxable Value 683,109,861 0 683,109,861 683,109,861

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

Measure Value Description
T1 774,684,490 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 683,109,861 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 748,181,509 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 656,606,880 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 804,444,490 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 824,284,490 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 686,197,975 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 774,684,490 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 683,109,861 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 748,181,509 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 656,606,880 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 804,444,490 T13 plus the loss to the chapter 313 agreement
T16 824,284,490 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 686,197,975 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 91,574,629 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 26,502,981 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 29,760,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,840,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

123-Jefferson/Jefferson County

100-905/Hardin-Jefferson ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 505,266,031 N/A 505,266,031 505,266,031
B - MULTIFAMILY 1,846,611 N/A 1,846,611 1,846,611
C1 - VACANT LOTS 19,161,368 N/A 19,161,368 19,161,368
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,753,873 N/A 12,753,873 12,753,873
D2 - FARM & RANCH IMP 4,212,786 N/A 4,212,786 4,212,786
E - NON-AG LAND AND IMPROVEMENTS 82,735,651 N/A 82,735,651 82,735,651
F1 - COMMERCIAL REAL 34,631,182 N/A 34,631,182 34,631,182
F2 - INDUSTRIAL REAL 3,711,944 N/A 3,711,944 3,711,944
G - ALL MINERALS 24,464,158 N/A 24,464,158 24,464,158
J - ALL UTILITIES 184,589,492 N/A 184,589,492 184,589,492
L1 - COMMERCIAL PERSONAL 34,122,538 N/A 34,122,538 34,122,538
L2 - INDUSTRIAL PERSONAL 31,029,847 N/A 31,029,847 31,029,847
M1 - MOBILE HOMES 4,659,960 N/A 4,659,960 4,659,960
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 3,736,922 N/A 3,736,922 3,736,922
S - SPECIAL INVENTORY 668,301 N/A 668,301 668,301
Subtotal 947,590,664 0 947,590,664 947,590,664
Less Total Deductions 248,596,649 0 248,596,649 248,596,649
Total Taxable Value 698,994,015 0 698,994,015 698,994,015

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

Measure Value Description
T1 781,029,894 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 698,994,015 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 754,096,807 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 672,060,928 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 808,944,894 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 827,554,894 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 717,189,331 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 781,029,894 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 698,994,015 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 754,096,807 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 672,060,928 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 808,944,894 T13 plus the loss to the chapter 313 agreement
T16 827,554,894 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 717,189,331 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,035,879 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 26,933,087 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,610,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

100-905-02/Hardin-Jefferson ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,004,922,410 N/A 1,004,922,410 1,004,922,410
B - MULTIFAMILY 12,130,706 N/A 12,130,706 12,130,706
C1 - VACANT LOTS 47,819,787 N/A 47,819,787 47,819,787
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,344,783 N/A 23,344,783 23,344,783
D2 - FARM & RANCH IMP 4,212,786 N/A 4,212,786 4,212,786
E - NON-AG LAND AND IMPROVEMENTS 230,994,597 N/A 230,994,597 230,994,597
F1 - COMMERCIAL REAL 77,011,440 N/A 77,011,440 77,011,440
F2 - INDUSTRIAL REAL 7,766,035 N/A 7,766,035 7,766,035
G - ALL MINERALS 52,689,928 N/A 52,689,928 52,689,928
J - ALL UTILITIES 268,315,318 N/A 268,315,318 268,315,318
L1 - COMMERCIAL PERSONAL 58,488,956 N/A 58,488,956 58,488,956
L2 - INDUSTRIAL PERSONAL 103,003,207 N/A 103,003,207 103,003,207
M1 - MOBILE HOMES 14,060,609 N/A 14,060,609 14,060,609
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,199,782 N/A 5,199,782 5,199,782
S - SPECIAL INVENTORY 4,408,901 N/A 4,408,901 4,408,901
Subtotal 1,914,369,245 1,914,369,245 1,914,369,245
Less Total Deductions 532,265,369 532,265,369 532,265,369
Total Taxable Value 1,382,103,876 1,382,103,876 1,382,103,876

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

Measure Value Description
T1 1,555,714,384 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,382,103,876 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 1,502,278,316 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,328,667,808 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,613,389,384 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,651,839,384 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,403,387,306 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,555,714,384 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,382,103,876 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 1,502,278,316 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,328,667,808 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,613,389,384 T13 plus the loss to the chapter 313 agreement
T16 1,651,839,384 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,403,387,306 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 173,610,508 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 53,436,068 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 57,675,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 38,450,000 Loss to Second Previous Homestead Increase