taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

204/San Jacinto

204-904/Shepherd ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 173,680,410 1.0009 173,524,238 173,680,410
B. Multi-Family Residences 922,600 N/A 922,600 922,600
C1. Vacant Lots 17,853,550 1.0060 17,747,068 17,853,550
C2. Colonia Lots 164,570 N/A 164,570 164,570
D1. Rural Real(Taxable) 9,550,811 1.2989 7,352,753 9,550,811
D2. Real Prop Farm & Ranch 382,930 N/A 382,930 382,930
E. Real Prop NonQual Acres 39,159,342 1.0257 38,178,163 39,159,342
F1. Commercial Real 14,869,144 N/A 14,869,144 14,869,144
F2. Industrial Real 34,234,920 N/A 34,234,920 34,234,920
G. Oil, Gas, Minerals 14,294,079 1.0496 13,618,597 14,294,079
J. Utilities 27,180,470 .9712 27,986,481 27,180,470
L1. Commercial Personal 8,355,250 N/A 8,355,250 8,355,250
L2. Industrial Personal 13,510,770 N/A 13,510,770 13,510,770
M. Other Personal 10,400,720 N/A 10,400,720 10,400,720
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 390 N/A 390 390
S. Special Inventory 1,550 N/A 1,550 1,550
Subtotal 364,561,506 361,250,144 364,561,506
Less Total Deductions 64,316,460   64,268,897 64,316,460
Total Taxable Value 300,245,046 296,981,247 300,245,046 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
319,180,649 300,245,046 306,007,578 287,071,975 300,729,752 287,556,681


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
18,935,603 13,173,071


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
319,180,649 300,245,046 306,007,578 287,071,975 300,729,752 287,556,681

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