taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

030/Callahan

030-903/Baird ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 35,825,930 .9550 37,514,063 35,825,930
B. Multi-Family Residences 225,840 N/A 225,840 225,840
C1. Vacant Lots 568,360 N/A 568,360 568,360
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,244,720 1.0555 10,653,228 11,244,720
D2. Real Prop Farm & Ranch 2,151,710 N/A 2,151,710 2,151,710
E. Real Prop NonQual Acres 34,735,390 .9918 35,022,575 34,735,390
F1. Commercial Real 9,574,030 .9800 9,769,418 9,574,030
F2. Industrial Real 1,270,690 N/A 1,270,690 1,270,690
G. Oil, Gas, Minerals 6,670,550 1.0015 6,660,559 6,670,550
J. Utilities 52,433,430 .8734 60,033,696 52,433,430
L1. Commercial Personal 4,285,910 N/A 4,285,910 4,285,910
L2. Industrial Personal 507,320 N/A 507,320 507,320
M. Other Personal 1,253,780 N/A 1,253,780 1,253,780
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 2,775,730 N/A 2,775,730 2,775,730
Subtotal 163,523,390 172,692,879 163,523,390
Less Total Deductions 19,984,785   20,929,630 19,984,785
Total Taxable Value 143,538,605 151,763,249 143,538,605 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
150,351,015 143,538,605 150,351,015 143,538,605 143,934,257 143,934,257


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,812,410 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
150,351,015 143,538,605 150,351,015 143,538,605 143,934,257 143,934,257

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