taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

054/Crosby

054-901/Crosbyton CISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 41,130,558 .9855 41,735,726 41,735,726
B. Multi-Family Residences 395,295 N/A 395,295 395,295
C. Vacant Lots 489,337 N/A 489,337 489,337
D. Rural Real(Taxable) 35,540,897 .8123 43,755,279 43,755,279
F1. Commercial Real 3,700,407 N/A 3,700,407 3,700,407
F2. Industrial Real 1,683,056 N/A 1,683,056 1,683,056
G. Oil, Gas, Minerals 589,024 N/A 589,024 589,024
J. Utilities 3,384,177 N/A 3,384,177 3,384,177
L1. Commercial Personal 2,486,138 N/A 2,486,138 2,486,138
L2. Industrial Personal 5,590,044 N/A 5,590,044 5,590,044
M. Other Personal 500 N/A 500 500
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 105,759 N/A 105,759 105,759
Subtotal 95,095,192 103,914,742 103,914,742
Less Total Deductions 12,182,889   12,347,055 12,347,055
Total Taxable Value 82,912,303 91,567,687 91,567,687 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 6,674,132 .8656 7,710,411
Prod Value Qualified Acres 28,866,765 .8009 36,044,868
Taxable Value 35,540,897   43,755,279

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
96,132,373 91,567,687 96,132,373 91,567,687 91,567,687 91,567,687


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,564,686 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
96,132,373 91,567,687 96,132,373 91,567,687 91,567,687 91,567,687

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

085/Garza

054-901/Crosbyton CISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 0 N/A 0 0
D. Rural Real(Taxable) 2,598,708 N/A 2,598,708 2,598,708
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 46,792 N/A 46,792 46,792
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 9,299 N/A 9,299 9,299
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 2,654,799 2,654,799 2,654,799
Less Total Deductions 0   0 0
Total Taxable Value 2,654,799 2,654,799 2,654,799 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 890,567 N/A 890,567
Prod Value Qualified Acres 1,708,141 N/A 1,708,141
Taxable Value 2,598,708   2,598,708

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
2,654,799 2,654,799 2,654,799 2,654,799 2,654,799 2,654,799


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 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
2,654,799 2,654,799 2,654,799 2,654,799 2,654,799 2,654,799

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

054-901/Crosbyton CISD



Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 41,130,558 .9855 41,735,726 41,735,726
B. Multi-Family Residences 395,295 N/A 395,295 395,295
C. Vacant Lots 489,337 N/A 489,337 489,337
D. Rural Real(Taxable) 38,139,605 .8228 46,353,987 46,353,987
F1. Commercial Real 3,700,407 N/A 3,700,407 3,700,407
F2. Industrial Real 1,683,056 N/A 1,683,056 1,683,056
G. Oil, Gas, Minerals 589,024 N/A 589,024 589,024
J. Utilities 3,430,969 N/A 3,430,969 3,430,969
L1. Commercial Personal 2,486,138 N/A 2,486,138 2,486,138
L2. Industrial Personal 5,599,343 N/A 5,599,343 5,599,343
M. Other Personal 500 N/A 500 500
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 105,759 N/A 105,759 105,759
Subtotal 97,749,991 106,569,541 106,569,541
Less Total Deductions 12,182,889   12,347,055 12,347,055
Total Taxable Value 85,567,102 94,222,486 94,222,486 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 7,564,699 N/A 8,600,978
Prod Value Qualified Acres 30,574,906 .8099 37,753,009
Taxable Value 38,139,605   46,353,987

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