taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

042/Coleman

042-905/Panther Creek CISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 4,582,890 N/A 4,582,890 4,582,890
B. Multi-Family Residences 10,760 N/A 10,760 10,760
C1. Vacant Lots 509,710 N/A 509,710 509,710
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,381,130 1.0923 12,250,602 13,381,130
D2. Real Prop Farm & Ranch 4,122,380 N/A 4,122,380 4,122,380
E. Real Prop NonQual Acres 30,511,186 .7760 39,318,539 30,511,186
F1. Commercial Real 1,210,520 N/A 1,210,520 1,210,520
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 12,293,400 .9448 13,011,643 12,293,400
J. Utilities 43,866,850 .9998 43,875,625 43,866,850
L1. Commercial Personal 367,850 N/A 367,850 367,850
L2. Industrial Personal 1,750,860 N/A 1,750,860 1,750,860
M. Other Personal 980,560 N/A 980,560 980,560
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 113,588,096 121,991,939 113,588,096
Less Total Deductions 7,730,174   7,730,174 7,730,174
Total Taxable Value 105,857,922 114,261,765 105,857,922 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
108,979,192 105,857,922 108,979,192 105,857,922 105,857,922 105,857,922


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,121,270 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
108,979,192 105,857,922 108,979,192 105,857,922 105,857,922 105,857,922

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 invalid, but local value was certified because your school district is in year one of the grace period.

200/Runnels

042-905/Panther Creek CISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 1,300 N/A 1,300 1,300
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,803,000 N/A 3,803,000 3,803,000
D2. Real Prop Farm & Ranch 228,880 N/A 228,880 228,880
E. Real Prop NonQual Acres 3,043,040 N/A 3,043,040 3,043,040
F1. Commercial Real 68,230 N/A 68,230 68,230
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,072,980 N/A 2,072,980 2,072,980
J. Utilities 9,032,200 N/A 9,032,200 9,032,200
L1. Commercial Personal 8,400 N/A 8,400 8,400
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 18,258,030 18,258,030 18,258,030
Less Total Deductions 271,324   271,324 271,324
Total Taxable Value 17,986,706 17,986,706 17,986,706 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
18,076,706 17,986,706 18,076,706 17,986,706 17,986,706 17,986,706


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
90,000 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
18,076,706 17,986,706 18,076,706 17,986,706 17,986,706 17,986,706

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

042-905/Panther Creek CISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 4,582,890 N/A 4,582,890 4,582,890
B. Multi-Family Residences 10,760 N/A 10,760 10,760
C1. Vacant Lots 511,010 N/A 511,010 511,010
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 17,184,130 1.0704 16,053,602 17,184,130
D2. Real Prop Farm & Ranch 4,351,260 N/A 4,351,260 4,351,260
E. Real Prop NonQual Acres 33,554,226 .7921 42,361,579 33,554,226
F1. Commercial Real 1,278,750 N/A 1,278,750 1,278,750
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 14,366,380 .9524 15,084,623 14,366,380
J. Utilities 52,899,050 .9998 52,907,825 52,899,050
L1. Commercial Personal 376,250 N/A 376,250 376,250
L2. Industrial Personal 1,750,860 N/A 1,750,860 1,750,860
M. Other Personal 980,560 N/A 980,560 980,560
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 131,846,126 140,249,969 131,846,126
Less Total Deductions 8,001,498   8,001,498 8,001,498
Total Taxable Value 123,844,628 132,248,471 123,844,628 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