taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

070/Ellis

175-905/Frost ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 89,830 N/A 89,830 89,830
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 987,597 N/A 987,597 987,597
D2. Real Prop Farm & Ranch 23,950 N/A 23,950 23,950
E. Real Prop NonQual Acres 392,180 N/A 392,180 392,180
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 726,690 N/A 726,690 726,690
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 500 N/A 500 500
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 2,220,747 2,220,747 2,220,747
Less Total Deductions 210,106   210,106 210,106
Total Taxable Value 2,010,641 2,010,641 2,010,641 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
2,050,641 2,010,641 2,050,641 2,010,641 2,010,641 2,010,641


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
40,000 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
2,050,641 2,010,641 2,050,641 2,010,641 2,010,641 2,010,641

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

109/Hill

175-905/Frost ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 3,251,650 N/A 3,251,650 3,251,650
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 52,970 N/A 52,970 52,970
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 951,640 N/A 951,640 951,640
D2. Real Prop Farm & Ranch 264,890 N/A 264,890 264,890
E. Real Prop NonQual Acres 2,227,410 N/A 2,227,410 2,227,410
F1. Commercial Real 373,970 N/A 373,970 373,970
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 1,410,590 N/A 1,410,590 1,410,590
L1. Commercial Personal 745,780 N/A 745,780 745,780
L2. Industrial Personal 232,290 N/A 232,290 232,290
M. Other Personal 195,810 N/A 195,810 195,810
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 9,707,000 9,707,000 9,707,000
Less Total Deductions 1,484,900   1,484,900 1,484,900
Total Taxable Value 8,222,100 8,222,100 8,222,100 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
8,747,230 8,222,100 8,747,230 8,222,100 8,316,761 8,316,761


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
525,130 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
8,747,230 8,222,100 8,747,230 8,222,100 8,316,761 8,316,761

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

175/Navarro

175-905/Frost ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 14,889,860 .9910 15,025,086 14,889,860
B. Multi-Family Residences 78,380 N/A 78,380 78,380
C1. Vacant Lots 815,480 N/A 815,480 815,480
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,178,071 1.0504 4,929,590 5,178,071
D2. Real Prop Farm & Ranch 101,480 N/A 101,480 101,480
E. Real Prop NonQual Acres 26,547,071 .9953 26,672,431 26,547,071
F1. Commercial Real 1,682,869 N/A 1,682,869 1,682,869
F2. Industrial Real 16,843,900 N/A 16,843,900 16,843,900
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 5,847,410 .4953 11,805,794 5,847,410
L1. Commercial Personal 890,180 N/A 890,180 890,180
L2. Industrial Personal 11,109,070 N/A 11,109,070 11,109,070
M. Other Personal 1,695,560 N/A 1,695,560 1,695,560
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 85,679,331 91,649,820 85,679,331
Less Total Deductions 17,683,321   17,777,218 17,683,321
Total Taxable Value 67,996,010 73,872,602 67,996,010 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
71,567,002 67,996,010 71,567,002 67,996,010 68,381,189 68,381,189


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,570,992 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
71,567,002 67,996,010 71,567,002 67,996,010 68,381,189 68,381,189

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

175-905/Frost ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 18,231,340 .9926 18,366,566 18,231,340
B. Multi-Family Residences 78,380 N/A 78,380 78,380
C1. Vacant Lots 868,450 N/A 868,450 868,450
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,117,308 1.0362 6,868,827 7,117,308
D2. Real Prop Farm & Ranch 390,320 N/A 390,320 390,320
E. Real Prop NonQual Acres 29,166,661 .9957 29,292,021 29,166,661
F1. Commercial Real 2,056,839 N/A 2,056,839 2,056,839
F2. Industrial Real 16,843,900 N/A 16,843,900 16,843,900
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 7,984,690 .5727 13,943,074 7,984,690
L1. Commercial Personal 1,635,960 N/A 1,635,960 1,635,960
L2. Industrial Personal 11,341,360 N/A 11,341,360 11,341,360
M. Other Personal 1,891,870 N/A 1,891,870 1,891,870
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 97,607,078 103,577,567 97,607,078
Less Total Deductions 19,378,327   19,472,224 19,378,327
Total Taxable Value 78,228,751 84,105,343 78,228,751 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