taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

082/Frio

082-903/Pearsall ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 121,792,900 .9441 129,004,237 121,792,900
B. Multi-Family Residences 9,883,350 N/A 9,883,350 9,883,350
C1. Vacant Lots 9,726,080 N/A 9,726,080 9,726,080
C2. Colonia Lots 1,294,820 N/A 1,294,820 1,294,820
D1. Rural Real(Taxable) 58,338,250 1.0687 54,588,350 58,338,250
D2. Real Prop Farm & Ranch 16,040,110 N/A 16,040,110 16,040,110
E. Real Prop NonQual Acres 55,712,490 .9187 60,642,745 55,712,490
F1. Commercial Real 95,092,290 .9491 100,192,066 95,092,290
F2. Industrial Real 116,500,100 N/A 116,500,100 116,500,100
G. Oil, Gas, Minerals 252,139,410 .9964 253,050,391 252,139,410
J. Utilities 84,762,450 .9967 85,043,092 84,762,450
L1. Commercial Personal 36,671,140 1.0126 36,214,833 36,671,140
L2. Industrial Personal 348,545,940 N/A 348,545,940 348,545,940
M. Other Personal 13,672,460 N/A 13,672,460 13,672,460
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 505,010 N/A 505,010 505,010
Subtotal 1,220,676,800 1,234,903,584 1,220,676,800
Less Total Deductions 48,786,994   50,302,927 48,786,994
Total Taxable Value 1,171,889,806 1,184,600,657 1,171,889,806 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
1,188,829,986 1,171,889,806 1,188,829,986 1,171,889,806 1,171,889,806 1,171,889,806


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
16,940,180 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
1,188,829,986 1,171,889,806 1,188,829,986 1,171,889,806 1,171,889,806 1,171,889,806

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