taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

015/Bexar

046-902/Comal ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 2,206,731,850 .9524 2,317,022,102 2,206,731,850
B. Multi-Family Residences 34,966,212 N/A 34,966,212 34,966,212
C1. Vacant Lots 78,294,212 N/A 78,294,212 78,294,212
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 877,035 .8297 1,056,998 877,035
D2. Real Prop Farm & Ranch 638,966 N/A 638,966 638,966
E. Real Prop NonQual Acres 42,835,464 N/A 42,835,464 42,835,464
F1. Commercial Real 67,905,561 N/A 67,905,561 67,905,561
F2. Industrial Real 3,248,945 N/A 3,248,945 3,248,945
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 4,293,649 N/A 4,293,649 4,293,649
L1. Commercial Personal 17,326,217 N/A 17,326,217 17,326,217
L2. Industrial Personal 2,721,318 N/A 2,721,318 2,721,318
M. Other Personal 1,402,580 N/A 1,402,580 1,402,580
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 64,568,780 N/A 64,568,780 64,568,780
S. Special Inventory 78,280 N/A 78,280 78,280
Subtotal 2,525,889,069 2,636,359,284 2,525,889,069
Less Total Deductions 299,321,815   318,228,674 299,321,815
Total Taxable Value 2,226,567,254 2,318,130,610 2,226,567,254 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
2,292,035,544 2,226,567,254 2,122,494,675 2,057,026,385 2,240,585,743 2,071,044,874


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
65,468,290 169,540,869


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
2,292,035,544 2,226,567,254 2,122,494,675 2,057,026,385 2,240,585,743 2,071,044,874

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


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 6,777,969,306 .9634 7,035,467,413 6,777,969,306
B. Multi-Family Residences 200,164,403 N/A 200,164,403 200,164,403
C1. Vacant Lots 784,919,592 .9335 840,835,128 784,919,592
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 10,927,042 1.0595 10,313,100 10,927,042
D2. Real Prop Farm & Ranch 8,051,880 N/A 8,051,880 8,051,880
E. Real Prop NonQual Acres 520,323,075 .8713 597,180,162 520,323,075
F1. Commercial Real 1,148,422,122 .9540 1,203,796,774 1,148,422,122
F2. Industrial Real 633,934,050 N/A 633,934,050 633,934,050
G. Oil, Gas, Minerals 570 N/A 570 570
J. Utilities 122,993,828 N/A 122,993,828 122,993,828
L1. Commercial Personal 482,518,207 .9893 487,736,993 482,518,207
L2. Industrial Personal 510,965,757 N/A 510,965,757 510,965,757
M. Other Personal 41,704,514 N/A 41,704,514 41,704,514
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 66,681,240 N/A 66,681,240 66,681,240
S. Special Inventory 16,050,560 N/A 16,050,560 16,050,560
Subtotal 11,325,626,146 11,775,876,372 11,325,626,146
Less Total Deductions 1,438,674,672   1,506,976,850 1,438,674,672
Total Taxable Value 9,886,951,474 10,268,899,522 9,886,951,474 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
10,108,482,823 9,886,951,474 9,559,552,924 9,338,021,575 9,959,601,690 9,410,671,791


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
221,531,349 548,929,899


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
10,185,806,023 9,964,274,674 9,636,876,124 9,415,344,775 10,036,924,890 9,487,994,991

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

094/Guadalupe

046-902/Comal ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 303,464,081 N/A 303,464,081 303,464,081
B. Multi-Family Residences 3,662,904 N/A 3,662,904 3,662,904
C1. Vacant Lots 3,790,150 N/A 3,790,150 3,790,150
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,108,999 N/A 1,108,999 1,108,999
D2. Real Prop Farm & Ranch 43,306 N/A 43,306 43,306
E. Real Prop NonQual Acres 21,334,571 N/A 21,334,571 21,334,571
F1. Commercial Real 14,832,004 N/A 14,832,004 14,832,004
F2. Industrial Real 439,701 N/A 439,701 439,701
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 19,911,827 N/A 19,911,827 19,911,827
L1. Commercial Personal 5,734,196 N/A 5,734,196 5,734,196
L2. Industrial Personal 994,262 N/A 994,262 994,262
M. Other Personal 3,133,701 N/A 3,133,701 3,133,701
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 3,415,433 N/A 3,415,433 3,415,433
S. Special Inventory 231,405 N/A 231,405 231,405
Subtotal 382,096,540 382,096,540 382,096,540
Less Total Deductions 51,583,868   51,583,868 51,583,868
Total Taxable Value 330,512,672 330,512,672 330,512,672 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
341,835,023 330,512,672 320,341,096 309,018,745 331,433,823 309,939,896


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,322,351 21,493,927


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
341,835,023 330,512,672 320,341,096 309,018,745 331,433,823 309,939,896

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 22,155,365 N/A 22,155,365 22,155,365
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,580,090 N/A 3,580,090 3,580,090
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 350,522 N/A 350,522 350,522
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 4,158,319 N/A 4,158,319 4,158,319
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 379,989 N/A 379,989 379,989
L1. Commercial Personal 19,700 N/A 19,700 19,700
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 30,643,985 30,643,985 30,643,985
Less Total Deductions 4,557,415   4,557,415 4,557,415
Total Taxable Value 26,086,570 26,086,570 26,086,570 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
26,502,070 26,086,570 24,984,071 24,568,571 26,086,570 24,568,571


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
415,500 1,517,999


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
26,502,070 26,086,570 24,984,071 24,568,571 26,086,570 24,568,571

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 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 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 225,720 N/A 225,720 225,720
D2. Real Prop Farm & Ranch 69,320 N/A 69,320 69,320
E. Real Prop NonQual Acres 1,009,470 N/A 1,009,470 1,009,470
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 212,910 N/A 212,910 212,910
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 1,517,420 1,517,420 1,517,420
Less Total Deductions 0   0 0
Total Taxable Value 1,517,420 1,517,420 1,517,420 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
1,517,420 1,517,420 1,517,420 1,517,420 1,517,420 1,517,420


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
1,517,420 1,517,420 1,517,420 1,517,420 1,517,420 1,517,420

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 9,310,320,602 .9620 9,678,108,961 9,310,320,602
B. Multi-Family Residences 238,793,519 N/A 238,793,519 238,793,519
C1. Vacant Lots 870,584,044 .9396 926,499,580 870,584,044
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,489,318 1.0332 13,055,339 13,489,318
D2. Real Prop Farm & Ranch 8,803,472 N/A 8,803,472 8,803,472
E. Real Prop NonQual Acres 589,660,899 .8847 666,517,986 589,660,899
F1. Commercial Real 1,231,159,687 .9570 1,286,534,339 1,231,159,687
F2. Industrial Real 637,622,696 N/A 637,622,696 637,622,696
G. Oil, Gas, Minerals 570 N/A 570 570
J. Utilities 147,792,203 N/A 147,792,203 147,792,203
L1. Commercial Personal 505,598,320 .9898 510,817,106 505,598,320
L2. Industrial Personal 514,681,337 N/A 514,681,337 514,681,337
M. Other Personal 46,240,795 N/A 46,240,795 46,240,795
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 134,665,453 N/A 134,665,453 134,665,453
S. Special Inventory 16,360,245 N/A 16,360,245 16,360,245
Subtotal 14,265,773,160 14,826,493,601 14,265,773,160
Less Total Deductions 1,794,137,770   1,881,346,807 1,794,137,770
Total Taxable Value 12,471,635,390 12,945,146,794 12,471,635,390 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