taxes Property Tax Assistance

2019 ISD Summary Worksheet

046-Comal

046-902/Comal ISD

Category Local Tax Roll Value 2019 WTD Mean Ratio 2019 PTAD Value Estimate 2019 Value Assigned
A. SINGLE-FAMILY RESIDENCES 11,566,692,867 0.9536 12,129,501,748 11,566,692,867
B. MULTIFAMILY RESIDENCES 528,314,699 0.8893 594,079,275 528,314,699
C1. VACANT LOTS 888,349,224 0.9603 925,074,689 888,349,224
C2. COLONIA LOTS 0 N/A 0 0
D1. QUALIFIED AG LAND 11,964,006 0.8848 13,522,389 11,964,006
D2. REAL PROP:FARM & RANCH 18,164,674 N/A 18,164,674 18,164,674
E. REAL PROP NONQUAL ACREAGE 762,182,923 0.9157 832,350,031 762,182,923
F1. COMMERCIAL REAL 2,000,931,916 0.9094 2,200,277,013 2,000,931,916
F2. INDUSTRIAL REAL 767,784,415 N/A 767,784,415 767,784,415
G. OIL,GAS,MINERALS 570 N/A 570 570
J. UTILITIES 140,363,462 N/A 140,363,462 140,363,462
L1. COMMERCIAL PERSONAL 917,805,557 0.9992 918,540,389 917,805,557
L2. INDUSTRIAL PERSONAL 580,864,674 N/A 580,864,674 580,864,674
M. MOBILE HOMES 52,626,310 N/A 52,626,310 52,626,310
N. INTANGIBLE PERSONAL PROP 0 N/A 0 0
O. RESIDENTIAL INVENTORY 113,260,413 N/A 113,260,413 113,260,413
S. SPECIAL INVENTORY 27,543,310 N/A 27,543,310 27,543,310
Subtotal 18,376,849,020 0 19,313,953,362 18,376,849,020
Less Total Deductions 2,947,532,438 0 3,119,964,520 2,947,532,438
Total Taxable Value 15,429,316,582 0 16,193,988,842 15,429,316,582

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
15,689,081,891 15,429,316,582 14,815,409,156 14,555,643,847


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
259,765,309 873,672,735


T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 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

Value Taxable For I & S Purposes

T7 T8 T9 T10
15,754,408,091 15,494,642,782 14,880,735,356 14,620,970,047

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 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

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

046-902-02/Comal ISD



Category Local Tax Roll Value 2019 WTD Mean Ratio 2019 PTAD Value Estimate 2019 Value Assigned
A. SINGLE-FAMILY RESIDENCES 11,566,692,867 0.9536 12,129,501,748 11,566,692,867
B. MULTIFAMILY RESIDENCES 528,314,699 0.8893 594,079,275 528,314,699
C1. VACANT LOTS 888,349,224 0.9603 925,074,689 888,349,224
C2. COLONIA LOTS 0 N/A 0 0
D1. QUALIFIED AG LAND 11,964,006 0.8848 13,522,389 11,964,006
D2. REAL PROP:FARM & RANCH 18,164,674 N/A 18,164,674 18,164,674
E. REAL PROP NONQUAL ACREAGE 762,182,923 0.9157 832,350,031 762,182,923
F1. COMMERCIAL REAL 2,000,931,916 0.9094 2,200,277,013 2,000,931,916
F2. INDUSTRIAL REAL 767,784,415 N/A 767,784,415 767,784,415
G. OIL,GAS,MINERALS 570 N/A 570 570
J. UTILITIES 140,363,462 N/A 140,363,462 140,363,462
L1. COMMERCIAL PERSONAL 917,805,557 0.9992 918,540,389 917,805,557
L2. INDUSTRIAL PERSONAL 580,864,674 N/A 580,864,674 580,864,674
M. MOBILE HOMES 52,626,310 N/A 52,626,310 52,626,310
N. INTANGIBLE PERSONAL PROP 0 N/A 0 0
O. RESIDENTIAL INVENTORY 113,260,413 N/A 113,260,413 113,260,413
S. SPECIAL INVENTORY 27,543,310 N/A 27,543,310 27,543,310
Subtotal 18,376,849,020 19,313,953,362 18,376,849,020
Less Total Deductions 2,947,532,438 3,119,964,520 2,947,532,438
Total Taxable Value 15,429,316,582 16,193,988,842 15,429,316,582

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
15,689,081,891 15,429,316,582 14,815,409,156 14,555,643,847


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
259,765,309 873,672,735


T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 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

Value Taxable For I & S Purposes

T7 T8 T9 T10
15,754,408,091 15,494,642,782 14,880,735,356 14,620,970,047

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 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