taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

043/Collin

074-909/Leonard ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 1,025,826 N/A 1,025,826 1,025,826
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 96,534 N/A 96,534 96,534
D. Rural Real(Taxable) 6,908,307 N/A 6,908,307 6,908,307
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 100,119 N/A 100,119 100,119
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 50,278 N/A 50,278 50,278
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 8,181,064 8,181,064 8,181,064
Less Total Deductions 1,141,454   1,141,454 1,141,454
Total Taxable Value 7,039,610 7,039,610 7,039,610 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 6,506,139 N/A 6,506,139
Prod Value Qualified Acres 402,168 N/A 402,168
Taxable Value 6,908,307   6,908,307

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
7,493,368 7,039,610 7,493,368 7,039,610 7,039,610 7,039,610


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
453,758 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
7,493,368 7,039,610 7,493,368 7,039,610 7,039,610 7,039,610

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

074/Fannin

074-909/Leonard ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 66,528,723 N/A 66,528,723 66,528,723
B. Multi-Family Residences 1,300,910 N/A 1,300,910 1,300,910
C. Vacant Lots 775,410 N/A 775,410 775,410
D. Rural Real(Taxable) 52,614,370 N/A 52,614,370 52,614,370
F1. Commercial Real 10,257,995 N/A 10,257,995 10,257,995
F2. Industrial Real 503,910 N/A 503,910 503,910
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 11,378,200 N/A 11,378,200 11,378,200
L1. Commercial Personal 4,188,270 N/A 4,188,270 4,188,270
L2. Industrial Personal 449,570 N/A 449,570 449,570
M. Other Personal 195,550 N/A 195,550 195,550
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 21,370 N/A 21,370 21,370
S. Special Inventory 0 N/A 0 0
Subtotal 148,214,278 148,214,278 148,214,278
Less Total Deductions 23,704,212   23,704,212 23,704,212
Total Taxable Value 124,510,066 124,510,066 124,510,066 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 50,398,310 N/A 50,398,310
Prod Value Qualified Acres 2,216,060 N/A 2,216,060
Taxable Value 52,614,370   52,614,370

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
132,596,260 124,510,066 132,596,260 124,510,066 124,510,066 124,510,066


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,086,194 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
132,596,260 124,510,066 132,596,260 124,510,066 124,510,066 124,510,066

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

116/Hunt

074-909/Leonard ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 1,014,810 N/A 1,014,810 1,014,810
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 16,890 N/A 16,890 16,890
D. Rural Real(Taxable) 7,317,930 N/A 7,317,930 7,317,930
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 482,830 N/A 482,830 482,830
L1. Commercial Personal 17,030 N/A 17,030 17,030
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 185,090 N/A 185,090 185,090
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 9,034,580 9,034,580 9,034,580
Less Total Deductions 1,673,994   1,673,994 1,673,994
Total Taxable Value 7,360,586 7,360,586 7,360,586 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 6,740,750 N/A 6,740,750
Prod Value Qualified Acres 577,180 N/A 577,180
Taxable Value 7,317,930   7,317,930

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
7,898,076 7,360,586 7,898,076 7,360,586 7,360,586 7,360,586


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
537,490 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
7,898,076 7,360,586 7,898,076 7,360,586 7,360,586 7,360,586

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

074-909/Leonard ISD



Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 68,569,359 N/A 68,569,359 68,569,359
B. Multi-Family Residences 1,300,910 N/A 1,300,910 1,300,910
C. Vacant Lots 888,834 N/A 888,834 888,834
D. Rural Real(Taxable) 66,840,607 N/A 66,840,607 66,840,607
F1. Commercial Real 10,257,995 N/A 10,257,995 10,257,995
F2. Industrial Real 503,910 N/A 503,910 503,910
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 11,961,149 N/A 11,961,149 11,961,149
L1. Commercial Personal 4,205,300 N/A 4,205,300 4,205,300
L2. Industrial Personal 449,570 N/A 449,570 449,570
M. Other Personal 430,918 N/A 430,918 430,918
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 21,370 N/A 21,370 21,370
S. Special Inventory 0 N/A 0 0
Subtotal 165,429,922 165,429,922 165,429,922
Less Total Deductions 26,519,660   26,519,660 26,519,660
Total Taxable Value 138,910,262 138,910,262 138,910,262 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 63,645,199 N/A 63,645,199
Prod Value Qualified Acres 3,195,408 N/A 3,195,408
Taxable Value 66,840,607   66,840,607

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