taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

132/Kent

132-902/Jayton-Girard ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 6,347,660 N/A 6,347,660 6,347,660
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 357,930 N/A 357,930 357,930
D. Rural Real(Taxable) 31,142,730 .9936 31,344,384 31,142,730
F1. Commercial Real 1,281,240 N/A 1,281,240 1,281,240
F2. Industrial Real 10,534,730 N/A 10,534,730 10,534,730
G. Oil, Gas, Minerals 817,688,470 1.0460 781,728,939 817,688,470
J. Utilities 10,227,650 N/A 10,227,650 10,227,650
L1. Commercial Personal 1,842,660 N/A 1,842,660 1,842,660
L2. Industrial Personal 1,192,110 N/A 1,192,110 1,192,110
M. Other Personal 99,030 N/A 99,030 99,030
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 880,714,210 844,956,333 880,714,210
Less Total Deductions 4,921,243   4,921,243 4,921,243
Total Taxable Value 875,792,967 840,035,090 875,792,967 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 7,907,800 .7980 9,909,524
Prod Value Qualified Acres 23,234,930 1.0840 21,434,860
Taxable Value 31,142,730   31,344,384

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
877,551,577 875,792,967 876,893,907 875,135,297 875,959,130 875,301,460


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,758,610 657,670


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
877,551,577 875,792,967 876,893,907 875,135,297 875,959,130 875,301,460

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