taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

043/Collin

043-903/Celina ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 367,826,947 1.0262 358,435,926 367,826,947
B. Multi-Family Residences 3,678,345 N/A 3,678,345 3,678,345
C. Vacant Lots 22,604,634 N/A 22,604,634 22,604,634
D. Rural Real(Taxable) 179,721,347 .9256 194,162,191 179,721,347
F1. Commercial Real 37,335,537 .8915 41,879,458 37,335,537
F2. Industrial Real 12,505,992 N/A 12,505,992 12,505,992
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 28,596,517 N/A 28,596,517 28,596,517
L1. Commercial Personal 26,409,268 N/A 26,409,268 26,409,268
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 456,043 N/A 456,043 456,043
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 9,224,787 N/A 9,224,787 9,224,787
S. Special Inventory 0 N/A 0 0
Subtotal 688,359,417 697,953,161 688,359,417
Less Total Deductions 50,242,641   48,117,199 50,242,641
Total Taxable Value 638,116,776 649,835,962 638,116,776 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 173,169,733 .9171 188,823,174
Prod Value Qualified Acres 6,551,614 1.2271 5,339,017
Taxable Value 179,721,347   194,162,191

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
657,173,010 638,116,776 657,173,010 638,116,776 640,900,496 640,900,496


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
19,056,234 0


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
657,173,010 638,116,776 657,173,010 638,116,776 640,900,496 640,900,496

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 to be valid, and local value was certified

061/Denton

043-903/Celina ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 5,959,287 N/A 5,959,287 5,959,287
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 497,057 N/A 497,057 497,057
D. Rural Real(Taxable) 6,469,024 N/A 6,469,024 6,469,024
F1. Commercial Real 235,155 N/A 235,155 235,155
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 7,624,120 N/A 7,624,120 7,624,120
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 143,109 N/A 143,109 143,109
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 127,451 N/A 127,451 127,451
S. Special Inventory 0 N/A 0 0
Subtotal 21,055,203 21,055,203 21,055,203
Less Total Deductions 1,685,090   1,685,090 1,685,090
Total Taxable Value 19,370,113 19,370,113 19,370,113 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 5,767,188 N/A 5,767,188
Prod Value Qualified Acres 701,836 N/A 701,836
Taxable Value 6,469,024   6,469,024

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
20,044,839 19,370,113 20,044,839 19,370,113 19,370,113 19,370,113


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
674,726 0


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
20,044,839 19,370,113 20,044,839 19,370,113 19,370,113 19,370,113

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 to be valid, and local value was certified

091/Grayson

043-903/Celina ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 152,215 N/A 152,215 152,215
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 0 N/A 0 0
D. Rural Real(Taxable) 67,987 N/A 67,987 67,987
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 50,848 N/A 50,848 50,848
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 271,050 271,050 271,050
Less Total Deductions 40,183   40,183 40,183
Total Taxable Value 230,867 230,867 230,867 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 56,188 N/A 56,188
Prod Value Qualified Acres 11,799 N/A 11,799
Taxable Value 67,987   67,987

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
250,867 230,867 250,867 230,867 230,867 230,867


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
20,000 0


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
250,867 230,867 250,867 230,867 230,867 230,867

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 to be valid, and local value was certified

043-903/Celina ISD



Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 373,938,449 1.0258 364,547,428 373,938,449
B. Multi-Family Residences 3,678,345 N/A 3,678,345 3,678,345
C. Vacant Lots 23,101,691 N/A 23,101,691 23,101,691
D. Rural Real(Taxable) 186,258,358 .9280 200,699,202 186,258,358
F1. Commercial Real 37,570,692 .8921 42,114,613 37,570,692
F2. Industrial Real 12,505,992 N/A 12,505,992 12,505,992
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 36,271,485 N/A 36,271,485 36,271,485
L1. Commercial Personal 26,409,268 N/A 26,409,268 26,409,268
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 599,152 N/A 599,152 599,152
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 9,352,238 N/A 9,352,238 9,352,238
S. Special Inventory 0 N/A 0 0
Subtotal 709,685,670 719,279,414 709,685,670
Less Total Deductions 51,967,914   49,842,472 51,967,914
Total Taxable Value 657,717,756 669,436,942 657,717,756 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 178,993,109 N/A 194,646,550
Prod Value Qualified Acres 7,265,249 1.2003 6,052,652
Taxable Value 186,258,358   200,699,202

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