taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

212/Smith

212-905/Tyler ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 4,049,793,417 .9699 4,175,475,221 4,049,793,417
B. Multi-Family Residences 436,693,350 .9555 457,031,240 436,693,350
C1. Vacant Lots 187,018,887 N/A 187,018,887 187,018,887
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,420,179 1.4135 6,664,366 9,420,179
D2. Real Prop Farm & Ranch 3,790,140 N/A 3,790,140 3,790,140
E. Real Prop NonQual Acres 293,566,088 .9490 309,342,558 293,566,088
F1. Commercial Real 1,848,174,708 .9473 1,950,991,986 1,848,174,708
F2. Industrial Real 254,687,392 N/A 254,687,392 254,687,392
G. Oil, Gas, Minerals 61,559,653 N/A 61,559,653 61,559,653
J. Utilities 183,909,241 N/A 183,909,241 183,909,241
L1. Commercial Personal 781,494,021 1.0020 779,934,153 781,494,021
L2. Industrial Personal 271,540,358 N/A 271,540,358 271,540,358
M. Other Personal 20,916,599 N/A 20,916,599 20,916,599
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 34,423,402 N/A 34,423,402 34,423,402
S. Special Inventory 55,751,544 N/A 55,751,544 55,751,544
Subtotal 8,492,738,979 8,753,036,740 8,492,738,979
Less Total Deductions 990,424,346   1,029,983,165 990,424,346
Total Taxable Value 7,502,314,633 7,723,053,575 7,502,314,633 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
7,738,545,176 7,502,314,633 7,738,545,176 7,502,314,633 7,581,505,833 7,581,505,833


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
236,230,543 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
7,738,545,176 7,502,314,633 7,738,545,176 7,502,314,633 7,581,505,833 7,581,505,833

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