taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

116/Hunt

116-902/Celeste ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 33,123,124 .9678 34,225,175 33,123,124
B. Multi-Family Residences 96,070 N/A 96,070 96,070
C1. Vacant Lots 1,168,756 N/A 1,168,756 1,168,756
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,159,110 .8621 3,664,305 3,159,110
D2. Real Prop Farm & Ranch 2,841,261 N/A 2,841,261 2,841,261
E. Real Prop NonQual Acres 46,108,149 .9557 48,245,421 46,108,149
F1. Commercial Real 1,952,680 N/A 1,952,680 1,952,680
F2. Industrial Real 723,950 N/A 723,950 723,950
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 5,570,700 N/A 5,570,700 5,570,700
L1. Commercial Personal 1,347,786 N/A 1,347,786 1,347,786
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 1,262,120 N/A 1,262,120 1,262,120
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,330 N/A 1,330 1,330
Subtotal 97,355,036 101,099,554 97,355,036
Less Total Deductions 15,875,504   16,479,341 15,875,504
Total Taxable Value 81,479,532 84,620,213 81,479,532 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
87,500,092 81,479,532 87,500,092 81,479,532 81,629,279 81,629,279


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,020,560 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
87,500,092 81,479,532 87,500,092 81,479,532 81,629,279 81,629,279

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