taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

183/Panola

210-902/Joaquin ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 929,750 N/A 929,750 929,750
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 209,210 N/A 209,210 209,210
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 529,360 N/A 529,360 529,360
D2. Real Prop Farm & Ranch 490,550 N/A 490,550 490,550
E. Real Prop NonQual Acres 1,997,360 N/A 1,997,360 1,997,360
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 4,124,650 N/A 4,124,650 4,124,650
J. Utilities 1,948,650 N/A 1,948,650 1,948,650
L1. Commercial Personal 1,030 N/A 1,030 1,030
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 481,450 N/A 481,450 481,450
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 10,712,010 10,712,010 10,712,010
Less Total Deductions 1,159,238   1,159,238 1,159,238
Total Taxable Value 9,552,772 9,552,772 9,552,772 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
9,908,782 9,552,772 9,676,237 9,320,227 9,558,874 9,326,329


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
356,010 232,545


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
9,908,782 9,552,772 9,676,237 9,320,227 9,558,874 9,326,329

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

210/Shelby

210-902/Joaquin ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 43,097,058 .9663 44,600,081 43,097,058
B. Multi-Family Residences 531,550 N/A 531,550 531,550
C1. Vacant Lots 2,150,280 N/A 2,150,280 2,150,280
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,894,368 1.1200 6,155,561 6,894,368
D2. Real Prop Farm & Ranch 3,098,291 N/A 3,098,291 3,098,291
E. Real Prop NonQual Acres 39,201,404 .9422 41,606,245 39,201,404
F1. Commercial Real 11,268,792 .7223 15,601,263 11,268,792
F2. Industrial Real 271,740 N/A 271,740 271,740
G. Oil, Gas, Minerals 34,581,100 1.0176 33,982,999 34,581,100
J. Utilities 29,217,500 .9802 29,807,692 29,217,500
L1. Commercial Personal 6,703,414 N/A 6,703,414 6,703,414
L2. Industrial Personal 26,042,150 N/A 26,042,150 26,042,150
M. Other Personal 4,391,120 N/A 4,391,120 4,391,120
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 102,800 N/A 102,800 102,800
S. Special Inventory 3,410 N/A 3,410 3,410
Subtotal 207,554,977 215,048,596 207,554,977
Less Total Deductions 28,502,831   29,336,398 28,502,831
Total Taxable Value 179,052,146 185,712,198 179,052,146 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
187,834,893 179,052,146 181,803,760 173,021,013 179,475,870 173,444,737


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,782,747 6,031,133


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
187,834,893 179,052,146 181,803,760 173,021,013 179,475,870 173,444,737

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

210-902/Joaquin ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 44,026,808 .9670 45,529,831 44,026,808
B. Multi-Family Residences 531,550 N/A 531,550 531,550
C1. Vacant Lots 2,359,490 N/A 2,359,490 2,359,490
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,423,728 1.1105 6,684,921 7,423,728
D2. Real Prop Farm & Ranch 3,588,841 N/A 3,588,841 3,588,841
E. Real Prop NonQual Acres 41,198,764 .9448 43,603,605 41,198,764
F1. Commercial Real 11,268,792 .7223 15,601,263 11,268,792
F2. Industrial Real 271,740 N/A 271,740 271,740
G. Oil, Gas, Minerals 38,705,750 1.0157 38,107,649 38,705,750
J. Utilities 31,166,150 .9814 31,756,342 31,166,150
L1. Commercial Personal 6,704,444 N/A 6,704,444 6,704,444
L2. Industrial Personal 26,042,150 N/A 26,042,150 26,042,150
M. Other Personal 4,872,570 N/A 4,872,570 4,872,570
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 102,800 N/A 102,800 102,800
S. Special Inventory 3,410 N/A 3,410 3,410
Subtotal 218,266,987 225,760,606 218,266,987
Less Total Deductions 29,662,069   30,495,636 29,662,069
Total Taxable Value 188,604,918 195,264,970 188,604,918 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