taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

060/Delta

060-902/Cooper ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 63,223,002 .9579 66,001,672 63,223,002
B. Multi-Family Residences 1,081,950 N/A 1,081,950 1,081,950
C1. Vacant Lots 1,688,296 N/A 1,688,296 1,688,296
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,199,723 1.2610 9,674,782 12,199,723
D2. Real Prop Farm & Ranch 3,589,380 N/A 3,589,380 3,589,380
E. Real Prop NonQual Acres 51,161,961 .9171 55,786,676 51,161,961
F1. Commercial Real 6,932,057 N/A 6,932,057 6,932,057
F2. Industrial Real 1,179,430 N/A 1,179,430 1,179,430
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 41,126,850 1.1063 37,175,133 41,126,850
L1. Commercial Personal 3,438,900 N/A 3,438,900 3,438,900
L2. Industrial Personal 5,348,780 N/A 5,348,780 5,348,780
M. Other Personal 1,391,580 N/A 1,391,580 1,391,580
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 32,000 N/A 32,000 32,000
S. Special Inventory 75,160 N/A 75,160 75,160
Subtotal 192,469,069 193,395,796 192,469,069
Less Total Deductions 31,136,513   32,517,940 31,136,513
Total Taxable Value 161,332,556 160,877,856 161,332,556 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
173,520,571 161,332,556 173,520,571 161,332,556 161,332,556 161,332,556


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,188,015 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
173,520,571 161,332,556 173,520,571 161,332,556 161,332,556 161,332,556

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

060-902/Cooper ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 769,770 N/A 769,770 769,770
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 39,740 N/A 39,740 39,740
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 230,480 N/A 230,480 230,480
D2. Real Prop Farm & Ranch 23,310 N/A 23,310 23,310
E. Real Prop NonQual Acres 691,370 N/A 691,370 691,370
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 740,300 N/A 740,300 740,300
L1. Commercial Personal 78,240 N/A 78,240 78,240
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 95,700 N/A 95,700 95,700
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 2,668,910 2,668,910 2,668,910
Less Total Deductions 317,135   317,135 317,135
Total Taxable Value 2,351,775 2,351,775 2,351,775 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
2,489,945 2,351,775 2,489,945 2,351,775 2,351,775 2,351,775


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
138,170 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
2,489,945 2,351,775 2,489,945 2,351,775 2,351,775 2,351,775

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

060-902/Cooper ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 63,992,772 .9584 66,771,442 63,992,772
B. Multi-Family Residences 1,081,950 N/A 1,081,950 1,081,950
C1. Vacant Lots 1,728,036 N/A 1,728,036 1,728,036
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,430,203 1.2549 9,905,262 12,430,203
D2. Real Prop Farm & Ranch 3,612,690 N/A 3,612,690 3,612,690
E. Real Prop NonQual Acres 51,853,331 .9181 56,478,046 51,853,331
F1. Commercial Real 6,932,057 N/A 6,932,057 6,932,057
F2. Industrial Real 1,179,430 N/A 1,179,430 1,179,430
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 41,867,150 1.1042 37,915,433 41,867,150
L1. Commercial Personal 3,517,140 N/A 3,517,140 3,517,140
L2. Industrial Personal 5,348,780 N/A 5,348,780 5,348,780
M. Other Personal 1,487,280 N/A 1,487,280 1,487,280
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 32,000 N/A 32,000 32,000
S. Special Inventory 75,160 N/A 75,160 75,160
Subtotal 195,137,979 196,064,706 195,137,979
Less Total Deductions 31,453,648   32,835,075 31,453,648
Total Taxable Value 163,684,331 163,229,631 163,684,331 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