taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

043/Collin

074-909/Leonard ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 982,552 N/A 982,552 982,552
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 96,534 N/A 96,534 96,534
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 416,267 N/A 416,267 416,267
D2. Real Prop Farm & Ranch 126,397 N/A 126,397 126,397
E. Real Prop NonQual Acres 6,659,700 N/A 6,659,700 6,659,700
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 215,907 N/A 215,907 215,907
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 719 N/A 719 719
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 8,498,076 8,498,076 8,498,076
Less Total Deductions 1,074,811   1,074,811 1,074,811
Total Taxable Value 7,423,265 7,423,265 7,423,265 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
7,872,645 7,423,265 7,872,645 7,423,265 7,423,265 7,423,265


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
449,380 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
7,872,645 7,423,265 7,872,645 7,423,265 7,423,265 7,423,265

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

074/Fannin

074-909/Leonard ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 67,602,940 .9893 68,334,115 67,602,940
B. Multi-Family Residences 1,288,830 N/A 1,288,830 1,288,830
C1. Vacant Lots 797,970 N/A 797,970 797,970
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,582,330 .8250 3,130,185 2,582,330
D2. Real Prop Farm & Ranch 3,397,921 N/A 3,397,921 3,397,921
E. Real Prop NonQual Acres 44,354,744 .9515 46,615,601 44,354,744
F1. Commercial Real 10,408,644 .8501 12,244,023 10,408,644
F2. Industrial Real 430,530 N/A 430,530 430,530
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 11,226,440 1.2488 8,989,782 11,226,440
L1. Commercial Personal 4,163,310 N/A 4,163,310 4,163,310
L2. Industrial Personal 1,032,370 N/A 1,032,370 1,032,370
M. Other Personal 215,780 N/A 215,780 215,780
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 21,370 N/A 21,370 21,370
S. Special Inventory 11,750 N/A 11,750 11,750
Subtotal 147,534,929 150,673,537 147,534,929
Less Total Deductions 23,324,010   23,632,775 23,324,010
Total Taxable Value 124,210,919 127,040,762 124,210,919 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
132,209,853 124,210,919 132,209,853 124,210,919 125,042,956 125,042,956


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,998,934 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
132,209,853 124,210,919 132,209,853 124,210,919 125,042,956 125,042,956

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

116/Hunt

074-909/Leonard ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 1,026,990 N/A 1,026,990 1,026,990
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 19,360 N/A 19,360 19,360
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 564,810 N/A 564,810 564,810
D2. Real Prop Farm & Ranch 453,350 N/A 453,350 453,350
E. Real Prop NonQual Acres 6,219,510 N/A 6,219,510 6,219,510
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 598,160 N/A 598,160 598,160
L1. Commercial Personal 20,450 N/A 20,450 20,450
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 175,960 N/A 175,960 175,960
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 9,078,590 9,078,590 9,078,590
Less Total Deductions 1,375,831   1,375,831 1,375,831
Total Taxable Value 7,702,759 7,702,759 7,702,759 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
8,241,049 7,702,759 8,241,049 7,702,759 7,702,759 7,702,759


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
538,290 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
8,241,049 7,702,759 8,241,049 7,702,759 7,702,759 7,702,759

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

074-909/Leonard ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 69,612,482 .9896 70,343,657 69,612,482
B. Multi-Family Residences 1,288,830 N/A 1,288,830 1,288,830
C1. Vacant Lots 913,864 N/A 913,864 913,864
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,563,407 .8667 4,111,262 3,563,407
D2. Real Prop Farm & Ranch 3,977,668 N/A 3,977,668 3,977,668
E. Real Prop NonQual Acres 57,233,954 .9620 59,494,811 57,233,954
F1. Commercial Real 10,408,644 .8501 12,244,023 10,408,644
F2. Industrial Real 430,530 N/A 430,530 430,530
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 12,040,507 1.2281 9,803,849 12,040,507
L1. Commercial Personal 4,183,760 N/A 4,183,760 4,183,760
L2. Industrial Personal 1,032,370 N/A 1,032,370 1,032,370
M. Other Personal 392,459 N/A 392,459 392,459
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 21,370 N/A 21,370 21,370
S. Special Inventory 11,750 N/A 11,750 11,750
Subtotal 165,111,595 168,250,203 165,111,595
Less Total Deductions 25,774,652   26,083,417 25,774,652
Total Taxable Value 139,336,943 142,166,786 139,336,943 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