taxes Property Tax

School and Appraisal Districts Property Value Study 2011 Report, Property Value Study

2011 ISD Summary Worksheet

115/Hudspeth

115-903/Dell City ISD


Category Local Tax Roll Value 2011 WTD Mean Ratio 2011 PTD Value Estimate 2011 Value Assigned
A. Single-Family Residences 4,500,309 1.0217 4,404,726 4,500,309
B. Multi-Family Residences 26,986 N/A 26,986 26,986
C. Vacant Lots 8,259,818 .9958 8,294,656 8,259,818
D. Rural Real(Taxable) 30,682,654 .8452 36,300,515 30,682,654
F1. Commercial Real 2,513,199 N/A 2,513,199 2,513,199
F2. Industrial Real 237,613 N/A 237,613 237,613
G. Oil, Gas, Minerals 194,276 N/A 194,276 194,276
J. Utilities 11,874,980 .8813 13,474,390 11,874,980
L1. Commercial Personal 449,700 N/A 449,700 449,700
L2. Industrial Personal 114,010 N/A 114,010 114,010
M. Other Personal 515,962 N/A 515,962 515,962
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 1,964,786 N/A 1,964,786 1,964,786
S. Special Inventory 0 N/A 0 0
Subtotal 61,334,293 68,490,819 61,334,293
Less Total Deductions 3,124,356   3,088,227 3,124,356
Total Taxable Value 58,209,937 65,402,592 58,209,937 T2**

** This district is in year 2 of the grace period.

Category D Detail Local Tax Roll Ratio PTD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 20,961,039 .9420 22,251,634
Prod Value Qualified Acres 9,721,615 .6920 14,048,881
Taxable Value 30,682,654   36,300,515

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 T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
59,448,829 58,209,937 59,124,342 57,885,450 58,209,937 57,885,450


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,238,892 324,487


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

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
59,448,829 58,209,937 59,124,342 57,885,450 58,209,937 57,885,450

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

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 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 two of the grace period.