taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

158/Matagorda

158-901/Bay City ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 507,471,839 .9710 522,628,053 507,471,839
B. Multi-Family Residences 29,375,837 N/A 29,375,837 29,375,837
C1. Vacant Lots 18,694,040 N/A 18,694,040 18,694,040
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,940,690 .8102 15,972,277 12,940,690
D2. Real Prop Farm & Ranch 2,449,588 N/A 2,449,588 2,449,588
E. Real Prop NonQual Acres 31,077,015 N/A 31,077,015 31,077,015
F1. Commercial Real 154,942,550 .9575 161,819,896 154,942,550
F2. Industrial Real 197,225,020 N/A 197,225,020 197,225,020
G. Oil, Gas, Minerals 57,690,130 1.0438 55,269,333 57,690,130
J. Utilities 63,636,090 .9791 64,994,475 63,636,090
L1. Commercial Personal 54,649,660 1.0150 53,842,030 54,649,660
L2. Industrial Personal 98,493,280 N/A 98,493,280 98,493,280
M. Other Personal 5,772,890 N/A 5,772,890 5,772,890
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,260,730 N/A 1,260,730 1,260,730
S. Special Inventory 4,330,700 N/A 4,330,700 4,330,700
Subtotal 1,240,010,059 1,263,205,164 1,240,010,059
Less Total Deductions 129,580,175   133,798,100 129,580,175
Total Taxable Value 1,110,429,884 1,129,407,064 1,110,429,884 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
1,147,549,444 1,110,429,884 1,147,549,444 1,110,429,884 1,110,429,884 1,110,429,884


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
37,119,560 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
1,147,549,444 1,110,429,884 1,147,549,444 1,110,429,884 1,110,429,884 1,110,429,884

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