taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

060/Delta

060-902/Cooper ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 63,709,930 N/A 63,709,930 63,709,930
B. Multi-Family Residences 1,014,680 N/A 1,014,680 1,014,680
C1. Vacant Lots 1,618,730 N/A 1,618,730 1,618,730
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,643,950 N/A 12,643,950 12,643,950
D2. Real Prop Farm & Ranch 3,603,250 N/A 3,603,250 3,603,250
E. Real Prop NonQual Acres 51,283,650 N/A 51,283,650 51,283,650
F1. Commercial Real 6,749,660 N/A 6,749,660 6,749,660
F2. Industrial Real 1,179,430 N/A 1,179,430 1,179,430
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 55,895,670 N/A 55,895,670 55,895,670
L1. Commercial Personal 2,192,480 N/A 2,192,480 2,192,480
L2. Industrial Personal 5,991,700 N/A 5,991,700 5,991,700
M. Other Personal 1,351,460 N/A 1,351,460 1,351,460
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 32,000 N/A 32,000 32,000
S. Special Inventory 95,200 N/A 95,200 95,200
Subtotal 207,361,790 207,361,790 207,361,790
Less Total Deductions 31,612,039   31,612,039 31,612,039
Total Taxable Value 175,749,751 175,749,751 175,749,751 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

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
187,808,541 175,749,751 187,808,541 175,749,751 176,170,758 176,170,758


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,058,790 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
187,808,541 175,749,751 187,808,541 175,749,751 176,170,758 176,170,758

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

116/Hunt

060-902/Cooper ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 18,010 N/A 18,010 18,010
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 236,220 N/A 236,220 236,220
D2. Real Prop Farm & Ranch 16,300 N/A 16,300 16,300
E. Real Prop NonQual Acres 1,347,990 N/A 1,347,990 1,347,990
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 698,060 N/A 698,060 698,060
L1. Commercial Personal 97,800 N/A 97,800 97,800
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 77,750 N/A 77,750 77,750
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 2,492,130 2,492,130 2,492,130
Less Total Deductions 307,600   307,600 307,600
Total Taxable Value 2,184,530 2,184,530 2,184,530 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
2,314,530 2,184,530 2,314,530 2,184,530 2,184,530 2,184,530


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
130,000 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
2,314,530 2,184,530 2,314,530 2,184,530 2,184,530 2,184,530

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

060-902/Cooper ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 63,709,930 N/A 63,709,930 63,709,930
B. Multi-Family Residences 1,014,680 N/A 1,014,680 1,014,680
C1. Vacant Lots 1,636,740 N/A 1,636,740 1,636,740
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,880,170 N/A 12,880,170 12,880,170
D2. Real Prop Farm & Ranch 3,619,550 N/A 3,619,550 3,619,550
E. Real Prop NonQual Acres 52,631,640 N/A 52,631,640 52,631,640
F1. Commercial Real 6,749,660 N/A 6,749,660 6,749,660
F2. Industrial Real 1,179,430 N/A 1,179,430 1,179,430
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 56,593,730 N/A 56,593,730 56,593,730
L1. Commercial Personal 2,290,280 N/A 2,290,280 2,290,280
L2. Industrial Personal 5,991,700 N/A 5,991,700 5,991,700
M. Other Personal 1,429,210 N/A 1,429,210 1,429,210
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 32,000 N/A 32,000 32,000
S. Special Inventory 95,200 N/A 95,200 95,200
Subtotal 209,853,920 209,853,920 209,853,920
Less Total Deductions 31,919,639   31,919,639 31,919,639
Total Taxable Value 177,934,281 177,934,281 177,934,281 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