taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

212/Smith

212-910/Winona ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 84,368,416 1.0012 84,267,295 84,368,416
B. Multi-Family Residences 1,250,847 N/A 1,250,847 1,250,847
C1. Vacant Lots 8,547,152 N/A 8,547,152 8,547,152
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,192,082 1.4596 5,612,622 8,192,082
D2. Real Prop Farm & Ranch 1,479,416 N/A 1,479,416 1,479,416
E. Real Prop NonQual Acres 74,390,242 1.0657 69,804,112 74,390,242
F1. Commercial Real 36,043,673 .9409 38,307,655 36,043,673
F2. Industrial Real 21,521,839 N/A 21,521,839 21,521,839
G. Oil, Gas, Minerals 82,972,765 1.0020 82,807,151 82,972,765
J. Utilities 20,820,264 N/A 20,820,264 20,820,264
L1. Commercial Personal 75,380,668 .9911 76,057,580 75,380,668
L2. Industrial Personal 26,601,213 N/A 26,601,213 26,601,213
M. Other Personal 10,995,631 N/A 10,995,631 10,995,631
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 182,518 N/A 182,518 182,518
S. Special Inventory 708,098 N/A 708,098 708,098
Subtotal 453,454,824 448,963,393 453,454,824
Less Total Deductions 59,477,544   59,426,190 59,477,544
Total Taxable Value 393,977,280 389,537,203 393,977,280 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
408,148,271 393,977,280 408,148,271 393,977,280 397,045,206 397,045,206


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
14,170,991 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
408,148,271 393,977,280 408,148,271 393,977,280 397,045,206 397,045,206

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