taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

025/Brown

025-909/Early ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 117,979,490 .9476 124,503,472 117,979,490
B. Multi-Family Residences 4,150,270 N/A 4,150,270 4,150,270
C1. Vacant Lots 3,622,140 N/A 3,622,140 3,622,140
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,815,191 .9924 3,844,352 3,815,191
D2. Real Prop Farm & Ranch 4,168,539 N/A 4,168,539 4,168,539
E. Real Prop NonQual Acres 62,129,833 .9117 68,147,234 62,129,833
F1. Commercial Real 53,068,500 1.0161 52,227,635 53,068,500
F2. Industrial Real 3,434,030 N/A 3,434,030 3,434,030
G. Oil, Gas, Minerals 49,350 N/A 49,350 49,350
J. Utilities 8,853,640 N/A 8,853,640 8,853,640
L1. Commercial Personal 21,101,840 .9951 21,205,748 21,101,840
L2. Industrial Personal 5,388,810 N/A 5,388,810 5,388,810
M. Other Personal 1,213,620 N/A 1,213,620 1,213,620
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 115,950 N/A 115,950 115,950
S. Special Inventory 556,180 N/A 556,180 556,180
Subtotal 289,647,383 301,480,970 289,647,383
Less Total Deductions 41,447,112   44,429,085 41,447,112
Total Taxable Value 248,200,271 257,051,885 248,200,271 T2

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
261,284,771 248,200,271 261,284,771 248,200,271 248,200,271 248,200,271


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
13,084,500 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
261,284,771 248,200,271 261,284,771 248,200,271 248,200,271 248,200,271

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