taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

046/Comal

046-901/New Braunfels ISD

* 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 2,017,064,468 .9033 2,232,995,094 2,017,064,468
B. Multi-Family Residences 129,452,156 N/A 129,452,156 129,452,156
C1. Vacant Lots 98,925,961 N/A 98,925,961 98,925,961
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,449,230 1.0478 1,383,127 1,449,230
D2. Real Prop Farm & Ranch 712,610 N/A 712,610 712,610
E. Real Prop NonQual Acres 81,109,345 N/A 81,109,345 81,109,345
F1. Commercial Real 412,319,527 .9103 452,949,057 412,319,527
F2. Industrial Real 11,122,840 N/A 11,122,840 11,122,840
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 19,663,768 N/A 19,663,768 19,663,768
L1. Commercial Personal 161,079,976 1.0077 159,849,138 161,079,976
L2. Industrial Personal 12,450,319 N/A 12,450,319 12,450,319
M. Other Personal 4,099,700 N/A 4,099,700 4,099,700
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 14,456,150 N/A 14,456,150 14,456,150
S. Special Inventory 22,407,100 N/A 22,407,100 22,407,100
Subtotal 2,986,313,150 3,241,576,365 2,986,313,150
Less Total Deductions 349,813,108   411,913,814 349,813,108
Total Taxable Value 2,636,500,042 2,829,662,551 2,636,500,042 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
2,716,896,203 2,636,500,042 2,716,896,203 2,636,500,042 2,674,544,027 2,674,544,027


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
80,396,161 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
2,716,896,203 2,636,500,042 2,716,896,203 2,636,500,042 2,674,544,027 2,674,544,027

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.

094/Guadalupe

046-901/New Braunfels ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 679,732,827 N/A 679,732,827 679,732,827
B. Multi-Family Residences 1,315,446 N/A 1,315,446 1,315,446
C1. Vacant Lots 8,789,193 N/A 8,789,193 8,789,193
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 369,883 N/A 369,883 369,883
D2. Real Prop Farm & Ranch 12,434 N/A 12,434 12,434
E. Real Prop NonQual Acres 14,304,407 N/A 14,304,407 14,304,407
F1. Commercial Real 10,621,906 N/A 10,621,906 10,621,906
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 1,706,231 N/A 1,706,231 1,706,231
L1. Commercial Personal 2,211,681 N/A 2,211,681 2,211,681
L2. Industrial Personal 256,987 N/A 256,987 256,987
M. Other Personal 5,524,748 N/A 5,524,748 5,524,748
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 4,138,465 N/A 4,138,465 4,138,465
S. Special Inventory 2,450 N/A 2,450 2,450
Subtotal 728,986,658 728,986,658 728,986,658
Less Total Deductions 90,928,244   90,928,244 90,928,244
Total Taxable Value 638,058,414 638,058,414 638,058,414 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
667,435,493 638,058,414 667,435,493 638,058,414 640,394,087 640,394,087


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
29,377,079 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
667,435,493 638,058,414 667,435,493 638,058,414 640,394,087 640,394,087

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

046-901/New Braunfels ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 2,696,797,295 .9259 2,912,727,921 2,696,797,295
B. Multi-Family Residences 130,767,602 N/A 130,767,602 130,767,602
C1. Vacant Lots 107,715,154 N/A 107,715,154 107,715,154
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,819,113 1.0377 1,753,010 1,819,113
D2. Real Prop Farm & Ranch 725,044 N/A 725,044 725,044
E. Real Prop NonQual Acres 95,413,752 N/A 95,413,752 95,413,752
F1. Commercial Real 422,941,433 .9124 463,570,963 422,941,433
F2. Industrial Real 11,122,840 N/A 11,122,840 11,122,840
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 21,369,999 N/A 21,369,999 21,369,999
L1. Commercial Personal 163,291,657 1.0076 162,060,819 163,291,657
L2. Industrial Personal 12,707,306 N/A 12,707,306 12,707,306
M. Other Personal 9,624,448 N/A 9,624,448 9,624,448
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 18,594,615 N/A 18,594,615 18,594,615
S. Special Inventory 22,409,550 N/A 22,409,550 22,409,550
Subtotal 3,715,299,808 3,970,563,023 3,715,299,808
Less Total Deductions 440,741,352   502,842,058 440,741,352
Total Taxable Value 3,274,558,456 3,467,720,965 3,274,558,456 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