taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

233/Val Verde

233-903/Comstock CISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 22,446,677 .9548 23,509,297 22,446,677
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 4,629,920 N/A 4,629,920 4,629,920
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,252,132 1.0187 12,027,207 12,252,132
D2. Real Prop Farm & Ranch 210,070 N/A 210,070 210,070
E. Real Prop NonQual Acres 32,786,837 .8977 36,523,156 32,786,837
F1. Commercial Real 1,085,690 N/A 1,085,690 1,085,690
F2. Industrial Real 719,100 N/A 719,100 719,100
G. Oil, Gas, Minerals 34,079,769 .9964 34,202,899 34,079,769
J. Utilities 66,525,980 .9849 67,545,923 66,525,980
L1. Commercial Personal 116,060 N/A 116,060 116,060
L2. Industrial Personal 3,923,490 N/A 3,923,490 3,923,490
M. Other Personal 2,230,640 N/A 2,230,640 2,230,640
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 90,000 N/A 90,000 90,000
S. Special Inventory 0 N/A 0 0
Subtotal 181,096,365 186,813,452 181,096,365
Less Total Deductions 5,478,883   5,776,248 5,478,883
Total Taxable Value 175,617,482 181,037,204 175,617,482 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
177,159,957 175,617,482 176,779,038 175,236,563 175,715,905 175,334,986


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,542,475 380,919


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
177,159,957 175,617,482 176,779,038 175,236,563 175,715,905 175,334,986

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