taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

001/Anderson

001-904/Frankston ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 63,638,479 N/A 63,638,479 63,638,479
B. Multi-Family Residences 1,277,101 N/A 1,277,101 1,277,101
C. Vacant Lots 1,522,242 N/A 1,522,242 1,522,242
D. Rural Real(Taxable) 62,386,384 N/A 62,386,384 62,386,384
F1. Commercial Real 10,210,692 N/A 10,210,692 10,210,692
F2. Industrial Real 597,726 N/A 597,726 597,726
G. Oil, Gas, Minerals 35,621,133 N/A 35,621,133 35,621,133
J. Utilities 23,165,480 N/A 23,165,480 23,165,480
L1. Commercial Personal 5,662,375 N/A 5,662,375 5,662,375
L2. Industrial Personal 7,503,832 N/A 7,503,832 7,503,832
M. Other Personal 3,592,811 N/A 3,592,811 3,592,811
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 404,795 N/A 404,795 404,795
S. Special Inventory 1,572,841 N/A 1,572,841 1,572,841
Subtotal 217,155,891 217,155,891 217,155,891
Less Total Deductions 33,086,982   33,086,982 33,086,982
Total Taxable Value 184,068,909 184,068,909 184,068,909 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 58,942,956 N/A 58,942,956
Prod Value Qualified Acres 3,443,428 N/A 3,443,428
Taxable Value 62,386,384   62,386,384

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
191,351,607 184,068,909 183,429,360 176,146,662 184,068,909 176,146,662


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,282,698 7,922,247


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
191,351,607 184,068,909 183,429,360 176,146,662 184,068,909 176,146,662

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

107/Henderson

001-904/Frankston ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 68,485,900 .9739 70,321,286 68,485,900
B. Multi-Family Residences 97,770 N/A 97,770 97,770
C. Vacant Lots 7,147,140 .9132 7,826,478 7,147,140
D. Rural Real(Taxable) 17,182,260 .9351 18,374,422 17,182,260
F1. Commercial Real 3,103,210 N/A 3,103,210 3,103,210
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 25,253,963 1.0384 24,320,072 25,253,963
J. Utilities 2,164,548 N/A 2,164,548 2,164,548
L1. Commercial Personal 970,310 N/A 970,310 970,310
L2. Industrial Personal 33,561 N/A 33,561 33,561
M. Other Personal 892,710 N/A 892,710 892,710
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 125,331,372 128,104,367 125,331,372
Less Total Deductions 24,642,304   25,336,683 24,642,304
Total Taxable Value 100,689,068 102,767,684 100,689,068 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 16,289,010 .9340 17,440,054
Prod Value Qualified Acres 893,250 .9560 934,368
Taxable Value 17,182,260   18,374,422

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
105,175,438 100,689,068 100,200,763 95,714,393 100,689,068 95,714,393


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,486,370 4,974,675


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
105,175,438 100,689,068 100,200,763 95,714,393 100,689,068 95,714,393

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

001-904/Frankston ISD



Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 132,124,379 .9863 133,959,765 132,124,379
B. Multi-Family Residences 1,374,871 N/A 1,374,871 1,374,871
C. Vacant Lots 8,669,382 .9273 9,348,720 8,669,382
D. Rural Real(Taxable) 79,568,644 .9852 80,760,806 79,568,644
F1. Commercial Real 13,313,902 N/A 13,313,902 13,313,902
F2. Industrial Real 597,726 N/A 597,726 597,726
G. Oil, Gas, Minerals 60,875,096 1.0156 59,941,205 60,875,096
J. Utilities 25,330,028 N/A 25,330,028 25,330,028
L1. Commercial Personal 6,632,685 N/A 6,632,685 6,632,685
L2. Industrial Personal 7,537,393 N/A 7,537,393 7,537,393
M. Other Personal 4,485,521 N/A 4,485,521 4,485,521
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 404,795 N/A 404,795 404,795
S. Special Inventory 1,572,841 N/A 1,572,841 1,572,841
Subtotal 342,487,263 345,260,258 342,487,263
Less Total Deductions 57,729,286   58,423,665 57,729,286
Total Taxable Value 284,757,977 286,836,593 284,757,977 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 75,231,966 .9849 76,383,010
Prod Value Qualified Acres 4,336,678 .9906 4,377,796
Taxable Value 79,568,644   80,760,806

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