taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

139/Lamar

139-909/Paris ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 395,025,157 .9523 414,811,674 395,025,157
B. Multi-Family Residences 45,608,005 .9402 48,508,833 45,608,005
C1. Vacant Lots 12,754,825 N/A 12,754,825 12,754,825
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 396,420 1.0772 368,005 396,420
D2. Real Prop Farm & Ranch 241,320 N/A 241,320 241,320
E. Real Prop NonQual Acres 8,867,220 N/A 8,867,220 8,867,220
F1. Commercial Real 197,787,049 .9426 209,831,370 197,787,049
F2. Industrial Real 25,452,403 N/A 25,452,403 25,452,403
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 25,536,830 N/A 25,536,830 25,536,830
L1. Commercial Personal 88,725,057 .9957 89,108,222 88,725,057
L2. Industrial Personal 48,264,490 N/A 48,264,490 48,264,490
M. Other Personal 274,880 N/A 274,880 274,880
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 358,400 N/A 358,400 358,400
S. Special Inventory 10,172,810 N/A 10,172,810 10,172,810
Subtotal 859,464,866 894,551,282 859,464,866
Less Total Deductions 143,321,896   150,371,933 143,321,896
Total Taxable Value 716,142,970 744,179,349 716,142,970 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
756,473,252 716,142,970 756,473,252 716,142,970 718,289,912 718,289,912


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
40,330,282 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
756,473,252 716,142,970 756,473,252 716,142,970 718,289,912 718,289,912

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