taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

043/Collin

043-903/Celina ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 436,466,932 .9459 461,430,312 436,466,932
B. Multi-Family Residences 3,851,836 N/A 3,851,836 3,851,836
C1. Vacant Lots 22,162,591 N/A 22,162,591 22,162,591
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,494,351 1.1975 5,423,394 6,494,351
D2. Real Prop Farm & Ranch 5,828,823 N/A 5,828,823 5,828,823
E. Real Prop NonQual Acres 182,869,543 .9752 187,520,040 182,869,543
F1. Commercial Real 43,212,926 .9628 44,882,557 43,212,926
F2. Industrial Real 13,029,191 N/A 13,029,191 13,029,191
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 39,336,312 N/A 39,336,312 39,336,312
L1. Commercial Personal 27,543,321 N/A 27,543,321 27,543,321
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 338,926 N/A 338,926 338,926
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 14,001,300 N/A 14,001,300 14,001,300
S. Special Inventory 0 N/A 0 0
Subtotal 795,136,052 825,348,603 795,136,052
Less Total Deductions 58,109,315   63,944,899 58,109,315
Total Taxable Value 737,026,737 761,403,704 737,026,737 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
756,897,540 737,026,737 756,897,540 737,026,737 739,490,944 739,490,944


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
19,870,803 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
756,897,540 737,026,737 756,897,540 737,026,737 739,490,944 739,490,944

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

061/Denton

043-903/Celina ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 7,310,723 N/A 7,310,723 7,310,723
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 599,364 N/A 599,364 599,364
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 762,638 N/A 762,638 762,638
D2. Real Prop Farm & Ranch 420,802 N/A 420,802 420,802
E. Real Prop NonQual Acres 5,146,453 N/A 5,146,453 5,146,453
F1. Commercial Real 615,065 N/A 615,065 615,065
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 6,482,880 N/A 6,482,880 6,482,880
L1. Commercial Personal 12,699 N/A 12,699 12,699
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 116,993 N/A 116,993 116,993
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 21,467,617 21,467,617 21,467,617
Less Total Deductions 2,569,598   2,569,598 2,569,598
Total Taxable Value 18,898,019 18,898,019 18,898,019 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
19,511,488 18,898,019 19,511,488 18,898,019 18,898,019 18,898,019


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
613,469 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
19,511,488 18,898,019 19,511,488 18,898,019 18,898,019 18,898,019

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

091/Grayson

043-903/Celina ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 147,272 N/A 147,272 147,272
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) 11,783 N/A 11,783 11,783
D2. Real Prop Farm & Ranch 4,777 N/A 4,777 4,777
E. Real Prop NonQual Acres 50,765 N/A 50,765 50,765
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 64,155 N/A 64,155 64,155
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 Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 278,752 278,752 278,752
Less Total Deductions 43,367   43,367 43,367
Total Taxable Value 235,385 235,385 235,385 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
255,385 235,385 255,385 235,385 235,385 235,385


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
20,000 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
255,385 235,385 255,385 235,385 235,385 235,385

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

043-903/Celina ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 443,924,927 .9468 468,888,307 443,924,927
B. Multi-Family Residences 3,851,836 N/A 3,851,836 3,851,836
C1. Vacant Lots 22,761,955 N/A 22,761,955 22,761,955
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,268,772 1.1728 6,197,815 7,268,772
D2. Real Prop Farm & Ranch 6,254,402 N/A 6,254,402 6,254,402
E. Real Prop NonQual Acres 188,066,761 .9759 192,717,258 188,066,761
F1. Commercial Real 43,827,991 .9633 45,497,622 43,827,991
F2. Industrial Real 13,029,191 N/A 13,029,191 13,029,191
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 45,883,347 N/A 45,883,347 45,883,347
L1. Commercial Personal 27,556,020 N/A 27,556,020 27,556,020
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 455,919 N/A 455,919 455,919
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 14,001,300 N/A 14,001,300 14,001,300
S. Special Inventory 0 N/A 0 0
Subtotal 816,882,421 847,094,972 816,882,421
Less Total Deductions 60,722,280   66,557,864 60,722,280
Total Taxable Value 756,160,141 780,537,108 756,160,141 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