taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

034/Cass

034-903/Hughes Springs ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 74,362,207 .9231 80,557,044 74,362,207
B. Multi-Family Residences 4,022,550 N/A 4,022,550 4,022,550
C1. Vacant Lots 2,641,106 N/A 2,641,106 2,641,106
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,766,285 1.1326 6,857,011 7,766,285
D2. Real Prop Farm & Ranch 4,566,720 N/A 4,566,720 4,566,720
E. Real Prop NonQual Acres 56,182,160 .9850 57,037,726 56,182,160
F1. Commercial Real 10,305,140 .8823 11,679,859 10,305,140
F2. Industrial Real 3,628,110 N/A 3,628,110 3,628,110
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 8,555,150 N/A 8,555,150 8,555,150
L1. Commercial Personal 6,109,633 N/A 6,109,633 6,109,633
L2. Industrial Personal 101,221,020 N/A 101,221,020 101,221,020
M. Other Personal 2,324,790 N/A 2,324,790 2,324,790
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 417,600 N/A 417,600 417,600
Subtotal 282,102,471 289,618,319 282,102,471
Less Total Deductions 44,569,615   48,532,672 44,569,615
Total Taxable Value 237,532,856 241,085,647 237,532,856 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
249,769,979 237,532,856 249,769,979 237,532,856 238,775,700 238,775,700


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,237,123 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
249,769,979 237,532,856 249,769,979 237,532,856 238,775,700 238,775,700

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

172/Morris

034-903/Hughes Springs ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 1,915,230 N/A 1,915,230 1,915,230
B. Multi-Family Residences 725,580 N/A 725,580 725,580
C1. Vacant Lots 99,860 N/A 99,860 99,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 387,560 N/A 387,560 387,560
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 592,670 N/A 592,670 592,670
F1. Commercial Real 238,660 N/A 238,660 238,660
F2. Industrial Real 13,441,270 N/A 13,441,270 13,441,270
G. Oil, Gas, Minerals 181,760 N/A 181,760 181,760
J. Utilities 1,607,970 N/A 1,607,970 1,607,970
L1. Commercial Personal 82,410 N/A 82,410 82,410
L2. Industrial Personal 105,320,160 N/A 105,320,160 105,320,160
M. Other Personal 43,390 N/A 43,390 43,390
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 124,636,520 124,636,520 124,636,520
Less Total Deductions 765,451   765,451 765,451
Total Taxable Value 123,871,069 123,871,069 123,871,069 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
124,161,069 123,871,069 124,161,069 123,871,069 123,895,912 123,895,912


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
290,000 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
124,161,069 123,871,069 124,161,069 123,871,069 123,895,912 123,895,912

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

034-903/Hughes Springs ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 76,277,437 .9249 82,472,274 76,277,437
B. Multi-Family Residences 4,748,130 N/A 4,748,130 4,748,130
C1. Vacant Lots 2,740,966 N/A 2,740,966 2,740,966
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,153,845 1.1255 7,244,571 8,153,845
D2. Real Prop Farm & Ranch 4,566,720 N/A 4,566,720 4,566,720
E. Real Prop NonQual Acres 56,774,830 .9852 57,630,396 56,774,830
F1. Commercial Real 10,543,800 .8847 11,918,519 10,543,800
F2. Industrial Real 17,069,380 N/A 17,069,380 17,069,380
G. Oil, Gas, Minerals 181,760 N/A 181,760 181,760
J. Utilities 10,163,120 N/A 10,163,120 10,163,120
L1. Commercial Personal 6,192,043 N/A 6,192,043 6,192,043
L2. Industrial Personal 206,541,180 N/A 206,541,180 206,541,180
M. Other Personal 2,368,180 N/A 2,368,180 2,368,180
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 417,600 N/A 417,600 417,600
Subtotal 406,738,991 414,254,839 406,738,991
Less Total Deductions 45,335,066   49,298,123 45,335,066
Total Taxable Value 361,403,925 364,956,716 361,403,925 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