taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

059/Deaf Smith

185-903/Friona ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 32,900 N/A 32,900 32,900
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,535,204 N/A 1,535,204 1,535,204
D2. Real Prop Farm & Ranch 47,700 N/A 47,700 47,700
E. Real Prop NonQual Acres 367,500 N/A 367,500 367,500
F1. Commercial Real 700 N/A 700 700
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 49,800 N/A 49,800 49,800
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 2,033,804 2,033,804 2,033,804
Less Total Deductions 51,300   51,300 51,300
Total Taxable Value 1,982,504 1,982,504 1,982,504 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
2,002,504 1,982,504 2,002,504 1,982,504 1,982,504 1,982,504


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
20,000 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
2,002,504 1,982,504 2,002,504 1,982,504 1,982,504 1,982,504

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

185/Parmer

185-903/Friona ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 68,789,225 N/A 68,789,225 68,789,225
B. Multi-Family Residences 1,338,972 N/A 1,338,972 1,338,972
C1. Vacant Lots 357,660 N/A 357,660 357,660
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 39,396,606 N/A 39,396,606 39,396,606
D2. Real Prop Farm & Ranch 4,307,889 N/A 4,307,889 4,307,889
E. Real Prop NonQual Acres 23,148,895 N/A 23,148,895 23,148,895
F1. Commercial Real 7,312,282 N/A 7,312,282 7,312,282
F2. Industrial Real 50,381,401 N/A 50,381,401 50,381,401
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 31,385,972 N/A 31,385,972 31,385,972
L1. Commercial Personal 14,788,042 N/A 14,788,042 14,788,042
L2. Industrial Personal 107,417,604 N/A 107,417,604 107,417,604
M. Other Personal 208,062 N/A 208,062 208,062
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 808,134 N/A 808,134 808,134
Subtotal 349,640,744 349,640,744 349,640,744
Less Total Deductions 30,385,676   30,385,676 30,385,676
Total Taxable Value 319,255,068 319,255,068 319,255,068 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
329,026,025 319,255,068 329,026,025 319,255,068 319,255,068 319,255,068


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
9,770,957 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
329,026,025 319,255,068 329,026,025 319,255,068 319,255,068 319,255,068

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

185-903/Friona ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 68,822,125 N/A 68,822,125 68,822,125
B. Multi-Family Residences 1,338,972 N/A 1,338,972 1,338,972
C1. Vacant Lots 357,660 N/A 357,660 357,660
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 40,931,810 N/A 40,931,810 40,931,810
D2. Real Prop Farm & Ranch 4,355,589 N/A 4,355,589 4,355,589
E. Real Prop NonQual Acres 23,516,395 N/A 23,516,395 23,516,395
F1. Commercial Real 7,312,982 N/A 7,312,982 7,312,982
F2. Industrial Real 50,381,401 N/A 50,381,401 50,381,401
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 31,435,772 N/A 31,435,772 31,435,772
L1. Commercial Personal 14,788,042 N/A 14,788,042 14,788,042
L2. Industrial Personal 107,417,604 N/A 107,417,604 107,417,604
M. Other Personal 208,062 N/A 208,062 208,062
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 808,134 N/A 808,134 808,134
Subtotal 351,674,548 351,674,548 351,674,548
Less Total Deductions 30,436,976   30,436,976 30,436,976
Total Taxable Value 321,237,572 321,237,572 321,237,572 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