taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

109/Hill

109-910/Mount Calm ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 9,348,160 .9279 10,074,534 9,348,160
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 420,050 N/A 420,050 420,050
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,954,381 1.0459 1,868,643 1,954,381
D2. Real Prop Farm & Ranch 660,490 N/A 660,490 660,490
E. Real Prop NonQual Acres 11,607,260 1.0511 11,042,965 11,607,260
F1. Commercial Real 1,510,890 N/A 1,510,890 1,510,890
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 542 N/A 542 542
J. Utilities 1,355,820 .9416 1,439,911 1,355,820
L1. Commercial Personal 659,480 N/A 659,480 659,480
L2. Industrial Personal 152,520 N/A 152,520 152,520
M. Other Personal 512,970 N/A 512,970 512,970
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 28,182,563 28,342,995 28,182,563
Less Total Deductions 4,661,124   5,124,714 4,661,124
Total Taxable Value 23,521,439 23,218,281 23,521,439 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
25,176,222 23,521,439 25,176,222 23,521,439 23,697,512 23,697,512


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,654,783 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
25,176,222 23,521,439 25,176,222 23,521,439 23,697,512 23,697,512

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

147/Limestone

109-910/Mount Calm ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 663,530 N/A 663,530 663,530
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) 380,119 N/A 380,119 380,119
D2. Real Prop Farm & Ranch 361,500 N/A 361,500 361,500
E. Real Prop NonQual Acres 2,819,040 N/A 2,819,040 2,819,040
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 479,690 N/A 479,690 479,690
L1. Commercial Personal 3,995 N/A 3,995 3,995
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 129,260 N/A 129,260 129,260
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 4,837,134 4,837,134 4,837,134
Less Total Deductions 1,045,543   1,045,543 1,045,543
Total Taxable Value 3,791,591 3,791,591 3,791,591 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
4,101,591 3,791,591 4,101,591 3,791,591 3,855,847 3,855,847


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
310,000 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
4,101,591 3,791,591 4,101,591 3,791,591 3,855,847 3,855,847

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

109-910/Mount Calm ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 10,011,690 .9324 10,738,064 10,011,690
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 420,050 N/A 420,050 420,050
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,334,500 1.0381 2,248,762 2,334,500
D2. Real Prop Farm & Ranch 1,021,990 N/A 1,021,990 1,021,990
E. Real Prop NonQual Acres 14,426,300 1.0407 13,862,005 14,426,300
F1. Commercial Real 1,510,890 N/A 1,510,890 1,510,890
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 542 N/A 542 542
J. Utilities 1,835,510 .9562 1,919,601 1,835,510
L1. Commercial Personal 663,475 N/A 663,475 663,475
L2. Industrial Personal 152,520 N/A 152,520 152,520
M. Other Personal 642,230 N/A 642,230 642,230
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 33,019,697 33,180,129 33,019,697
Less Total Deductions 5,706,667   6,170,257 5,706,667
Total Taxable Value 27,313,030 27,009,872 27,313,030 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