taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

214/Starr

214-903/Roma ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 196,209,020 .8405 233,443,212 233,443,212
B. Multi-Family Residences 9,213,490 N/A 9,213,490 9,213,490
C1. Vacant Lots 23,225,990 .9017 25,758,002 25,758,002
C2. Colonia Lots 6,267,780 N/A 6,267,780 6,267,780
D1. Rural Real(Taxable) 20,928,880 .9475 22,087,472 22,087,472
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 13,006,610 N/A 13,006,610 13,006,610
F1. Commercial Real 42,839,230 .8752 48,947,932 48,947,932
F2. Industrial Real 4,236,890 N/A 4,236,890 4,236,890
G. Oil, Gas, Minerals 54,358,920 1.0135 53,634,850 53,634,850
J. Utilities 37,635,770 .9469 39,746,298 39,746,298
L1. Commercial Personal 19,658,840 N/A 19,658,840 19,658,840
L2. Industrial Personal 4,627,860 N/A 4,627,860 4,627,860
M. Other Personal 980,760 N/A 980,760 980,760
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 422,140 N/A 422,140 422,140
Subtotal 433,612,180 482,032,136 482,032,136
Less Total Deductions 80,943,995   84,810,694 84,810,694
Total Taxable Value 352,668,185 397,221,442 397,221,442 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
440,207,062 397,221,442 440,207,062 397,221,442 397,221,442 397,221,442


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
42,985,620 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
440,207,062 397,221,442 440,207,062 397,221,442 397,221,442 397,221,442

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)