taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

015/Bexar

046-902/Comal ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 1,921,626,371 N/A 1,921,626,371 1,921,626,371
B. Multi-Family Residences 33,968,721 N/A 33,968,721 33,968,721
C1. Vacant Lots 73,363,357 N/A 73,363,357 73,363,357
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 892,785 N/A 892,785 892,785
D2. Real Prop Farm & Ranch 617,128 N/A 617,128 617,128
E. Real Prop NonQual Acres 45,809,570 N/A 45,809,570 45,809,570
F1. Commercial Real 59,367,619 N/A 59,367,619 59,367,619
F2. Industrial Real 3,090,620 N/A 3,090,620 3,090,620
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 4,887,661 N/A 4,887,661 4,887,661
L1. Commercial Personal 15,505,539 N/A 15,505,539 15,505,539
L2. Industrial Personal 2,994,820 N/A 2,994,820 2,994,820
M. Other Personal 1,448,120 N/A 1,448,120 1,448,120
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 56,914,719 N/A 56,914,719 56,914,719
S. Special Inventory 57,670 N/A 57,670 57,670
Subtotal 2,220,544,700 2,220,544,700 2,220,544,700
Less Total Deductions 328,658,628   328,658,628 328,658,628
Total Taxable Value 1,891,886,072 1,891,886,072 1,891,886,072 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
1,953,327,572 1,891,886,072 1,804,703,454 1,743,261,954 1,906,596,701 1,757,972,583


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
61,441,500 148,624,118


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
1,953,327,572 1,891,886,072 1,804,703,454 1,743,261,954 1,906,596,701 1,757,972,583

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/Comal

046-902/Comal 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 5,997,695,192 .9172 6,539,135,621 5,997,695,192
B. Multi-Family Residences 184,321,693 N/A 184,321,693 184,321,693
C1. Vacant Lots 741,644,090 .9191 806,924,263 741,644,090
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,062,962 1.0093 10,961,557 11,062,962
D2. Real Prop Farm & Ranch 8,462,671 N/A 8,462,671 8,462,671
E. Real Prop NonQual Acres 481,835,464 .8062 597,662,446 481,835,464
F1. Commercial Real 994,467,383 .9620 1,033,749,878 994,467,383
F2. Industrial Real 589,362,509 N/A 589,362,509 589,362,509
G. Oil, Gas, Minerals 570 N/A 570 570
J. Utilities 122,345,009 N/A 122,345,009 122,345,009
L1. Commercial Personal 530,436,032 .9970 532,032,128 530,436,032
L2. Industrial Personal 345,124,516 N/A 345,124,516 345,124,516
M. Other Personal 35,526,344 N/A 35,526,344 35,526,344
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 53,685,970 N/A 53,685,970 53,685,970
S. Special Inventory 13,484,170 N/A 13,484,170 13,484,170
Subtotal 10,109,454,575 10,872,779,345 10,109,454,575
Less Total Deductions 1,162,015,391   1,299,354,387 1,162,015,391
Total Taxable Value 8,947,439,184 9,573,424,958 8,947,439,184 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
9,163,079,158 8,947,439,184 8,676,123,543 8,460,483,569 9,021,905,058 8,534,949,443


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
215,639,974 486,955,615


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
9,163,079,158 8,947,439,184 8,676,123,543 8,460,483,569 9,021,905,058 8,534,949,443

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

046-902/Comal ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 264,384,594 N/A 264,384,594 264,384,594
B. Multi-Family Residences 3,600,784 N/A 3,600,784 3,600,784
C1. Vacant Lots 4,777,028 N/A 4,777,028 4,777,028
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,115,578 N/A 1,115,578 1,115,578
D2. Real Prop Farm & Ranch 17,345 N/A 17,345 17,345
E. Real Prop NonQual Acres 18,689,582 N/A 18,689,582 18,689,582
F1. Commercial Real 13,601,671 N/A 13,601,671 13,601,671
F2. Industrial Real 187,914 N/A 187,914 187,914
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 20,912,093 N/A 20,912,093 20,912,093
L1. Commercial Personal 3,984,535 N/A 3,984,535 3,984,535
L2. Industrial Personal 893,082 N/A 893,082 893,082
M. Other Personal 3,124,293 N/A 3,124,293 3,124,293
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 2,655,776 N/A 2,655,776 2,655,776
S. Special Inventory 208,290 N/A 208,290 208,290
Subtotal 338,152,565 338,152,565 338,152,565
Less Total Deductions 45,634,677   45,634,677 45,634,677
Total Taxable Value 292,517,888 292,517,888 292,517,888 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
303,369,868 292,517,888 284,788,964 273,936,984 293,445,650 274,864,746


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
10,851,980 18,580,904


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
303,369,868 292,517,888 284,788,964 273,936,984 293,445,650 274,864,746

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

105/Hays

046-902/Comal ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 20,561,345 N/A 20,561,345 20,561,345
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,771,860 N/A 3,771,860 3,771,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 348,840 N/A 348,840 348,840
D2. Real Prop Farm & Ranch 154,510 N/A 154,510 154,510
E. Real Prop NonQual Acres 3,562,099 N/A 3,562,099 3,562,099
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 401,915 N/A 401,915 401,915
L1. Commercial Personal 3,402 N/A 3,402 3,402
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 28,803,971 28,803,971 28,803,971
Less Total Deductions 2,716,726   2,716,726 2,716,726
Total Taxable Value 26,087,245 26,087,245 26,087,245 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
26,482,745 26,087,245 25,152,831 24,757,331 26,150,322 24,820,408


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
395,500 1,329,914


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
26,482,745 26,087,245 25,152,831 24,757,331 26,150,322 24,820,408

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

130/Kendall

046-902/Comal ISD


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 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 225,780 N/A 225,780 225,780
D2. Real Prop Farm & Ranch 1,170 N/A 1,170 1,170
E. Real Prop NonQual Acres 892,660 N/A 892,660 892,660
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 223,330 N/A 223,330 223,330
L1. Commercial Personal 0 N/A 0 0
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 1,342,940 1,342,940 1,342,940
Less Total Deductions 0   0 0
Total Taxable Value 1,342,940 1,342,940 1,342,940 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
1,342,940 1,342,940 1,342,940 1,342,940 1,342,940 1,342,940


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 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
1,342,940 1,342,940 1,342,940 1,342,940 1,342,940 1,342,940

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

046-902/Comal ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 8,204,267,502 .9381 8,745,707,931 8,204,267,502
B. Multi-Family Residences 221,891,198 N/A 221,891,198 221,891,198
C1. Vacant Lots 823,556,335 .9266 888,836,508 823,556,335
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,645,945 1.0075 13,544,540 13,645,945
D2. Real Prop Farm & Ranch 9,252,824 N/A 9,252,824 9,252,824
E. Real Prop NonQual Acres 550,789,375 .8262 666,616,357 550,789,375
F1. Commercial Real 1,067,436,673 .9645 1,106,719,168 1,067,436,673
F2. Industrial Real 592,641,043 N/A 592,641,043 592,641,043
G. Oil, Gas, Minerals 570 N/A 570 570
J. Utilities 148,770,008 N/A 148,770,008 148,770,008
L1. Commercial Personal 549,929,508 .9971 551,525,604 549,929,508
L2. Industrial Personal 349,012,418 N/A 349,012,418 349,012,418
M. Other Personal 40,098,757 N/A 40,098,757 40,098,757
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 113,256,465 N/A 113,256,465 113,256,465
S. Special Inventory 13,750,130 N/A 13,750,130 13,750,130
Subtotal 12,698,298,751 13,461,623,521 12,698,298,751
Less Total Deductions 1,539,025,422   1,676,364,418 1,539,025,422
Total Taxable Value 11,159,273,329 11,785,259,103 11,159,273,329 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