taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

017/Borden

017-901/Borden County ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 1,397,430 N/A 1,397,430 1,397,430
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 521,110 N/A 521,110 521,110
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,488,490 N/A 20,488,490 20,488,490
D2. Real Prop Farm & Ranch 108,210 N/A 108,210 108,210
E. Real Prop NonQual Acres 6,509,880 N/A 6,509,880 6,509,880
F1. Commercial Real 784,740 N/A 784,740 784,740
F2. Industrial Real 102,000,980 N/A 102,000,980 102,000,980
G. Oil, Gas, Minerals 688,987,900 N/A 688,987,900 688,987,900
J. Utilities 143,030,320 N/A 143,030,320 143,030,320
L1. Commercial Personal 1,600,270 N/A 1,600,270 1,600,270
L2. Industrial Personal 8,141,280 N/A 8,141,280 8,141,280
M. Other Personal 1,400 N/A 1,400 1,400
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 973,572,010 973,572,010 973,572,010
Less Total Deductions 47,131,983   47,131,983 47,131,983
Total Taxable Value 926,440,027 926,440,027 926,440,027 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
927,433,557 926,440,027 927,138,737 926,145,207 926,440,027 926,145,207


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
993,530 294,820


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
971,861,917 970,868,387 971,567,097 970,573,567 970,868,387 970,573,567

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

114/Howard

017-901/Borden County ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 488,383 N/A 488,383 488,383
B. Multi-Family Residences 2,398 N/A 2,398 2,398
C1. Vacant Lots 21,250 N/A 21,250 21,250
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,193,379 N/A 1,193,379 1,193,379
D2. Real Prop Farm & Ranch 4,144 N/A 4,144 4,144
E. Real Prop NonQual Acres 519,370 N/A 519,370 519,370
F1. Commercial Real 155,968 N/A 155,968 155,968
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 9,753,980 N/A 9,753,980 9,753,980
J. Utilities 1,997,270 N/A 1,997,270 1,997,270
L1. Commercial Personal 13,473 N/A 13,473 13,473
L2. Industrial Personal 722,431 N/A 722,431 722,431
M. Other Personal 13,943 N/A 13,943 13,943
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 14,885,989 14,885,989 14,885,989
Less Total Deductions 332,086   332,086 332,086
Total Taxable Value 14,553,903 14,553,903 14,553,903 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
14,642,333 14,553,903 14,597,950 14,509,520 14,555,342 14,510,959


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
88,430 44,383


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
14,642,333 14,553,903 14,597,950 14,509,520 14,555,342 14,510,959

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

017-901/Borden County ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 1,885,813 N/A 1,885,813 1,885,813
B. Multi-Family Residences 2,398 N/A 2,398 2,398
C1. Vacant Lots 542,360 N/A 542,360 542,360
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 21,681,869 N/A 21,681,869 21,681,869
D2. Real Prop Farm & Ranch 112,354 N/A 112,354 112,354
E. Real Prop NonQual Acres 7,029,250 N/A 7,029,250 7,029,250
F1. Commercial Real 940,708 N/A 940,708 940,708
F2. Industrial Real 102,000,980 N/A 102,000,980 102,000,980
G. Oil, Gas, Minerals 698,741,880 N/A 698,741,880 698,741,880
J. Utilities 145,027,590 N/A 145,027,590 145,027,590
L1. Commercial Personal 1,613,743 N/A 1,613,743 1,613,743
L2. Industrial Personal 8,863,711 N/A 8,863,711 8,863,711
M. Other Personal 15,343 N/A 15,343 15,343
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 988,457,999 988,457,999 988,457,999
Less Total Deductions 47,464,069   47,464,069 47,464,069
Total Taxable Value 940,993,930 940,993,930 940,993,930 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