taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

226/Tom Green

226-901/Christoval ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 118,921,640 .8401 141,556,529 141,556,529
B. Multi-Family Residences 399,000 N/A 399,000 399,000
C1. Vacant Lots 4,375,980 N/A 4,375,980 4,375,980
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,809,130 1.0787 10,947,710 10,947,710
D2. Real Prop Farm & Ranch 2,590,650 N/A 2,590,650 2,590,650
E. Real Prop NonQual Acres 34,353,560 .8101 42,406,567 42,406,567
F1. Commercial Real 1,840,660 N/A 1,840,660 1,840,660
F2. Industrial Real 98,500 N/A 98,500 98,500
G. Oil, Gas, Minerals 16,672,105 1.0035 16,613,956 16,613,956
J. Utilities 10,999,980 .8499 12,942,676 12,942,676
L1. Commercial Personal 1,891,260 N/A 1,891,260 1,891,260
L2. Industrial Personal 72,267,970 N/A 72,267,970 72,267,970
M. Other Personal 331,090 N/A 331,090 331,090
N. Intangible Pers/Uncert 180 N/A 180 180
O. Residential Inventory 188,680 N/A 188,680 188,680
S. Special Inventory 0 N/A 0 0
Subtotal 276,740,385 308,451,408 308,451,408
Less Total Deductions 64,798,000   71,749,123 71,749,123
Total Taxable Value 211,942,385 236,702,285 236,702,285 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
244,574,125 236,702,285 232,967,503 225,095,663 238,377,405 226,770,783


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,871,840 11,606,622


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
276,386,765 268,514,925 264,780,143 256,908,303 270,190,045 258,583,423

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)