taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

073/Falls

161-912/Riesel ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 1,453,290 N/A 1,453,290 1,453,290
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 1,920 N/A 1,920 1,920
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 943,940 N/A 943,940 943,940
D2. Real Prop Farm & Ranch 1,960 N/A 1,960 1,960
E. Real Prop NonQual Acres 4,105,490 N/A 4,105,490 4,105,490
F1. Commercial Real 288,950 N/A 288,950 288,950
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 3,263,350 N/A 3,263,350 3,263,350
L1. Commercial Personal 162,630 N/A 162,630 162,630
L2. Industrial Personal 380 N/A 380 380
M. Other Personal 36,660 N/A 36,660 36,660
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 10,258,570 10,258,570 10,258,570
Less Total Deductions 940,435   940,435 940,435
Total Taxable Value 9,318,135 9,318,135 9,318,135 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
9,707,523 9,318,135 9,539,782 9,150,394 9,318,135 9,150,394


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
389,388 167,741


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
9,707,523 9,318,135 9,539,782 9,150,394 9,318,135 9,150,394

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

161/McLennan

161-912/Riesel ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 45,608,039 .9934 45,911,052 45,608,039
B. Multi-Family Residences 602,990 N/A 602,990 602,990
C1. Vacant Lots 1,370,870 N/A 1,370,870 1,370,870
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,586,630 1.1091 2,332,195 2,586,630
D2. Real Prop Farm & Ranch 1,504,899 N/A 1,504,899 1,504,899
E. Real Prop NonQual Acres 28,715,913 .9629 29,822,321 28,715,913
F1. Commercial Real 4,206,170 N/A 4,206,170 4,206,170
F2. Industrial Real 813,627,253 N/A 813,627,253 813,627,253
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 28,118,040 .9159 30,699,902 28,118,040
L1. Commercial Personal 7,361,170 1.0113 7,278,918 7,361,170
L2. Industrial Personal 26,756,430 N/A 26,756,430 26,756,430
M. Other Personal 1,648,930 N/A 1,648,930 1,648,930
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 73,000 N/A 73,000 73,000
S. Special Inventory 165,300 N/A 165,300 165,300
Subtotal 962,345,634 966,000,230 962,345,634
Less Total Deductions 255,872,832   256,002,616 255,872,832
Total Taxable Value 706,472,802 709,997,614 706,472,802 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
711,717,466 706,472,802 709,111,332 703,866,668 706,472,802 703,866,668


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,244,664 2,606,134


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
711,717,466 706,472,802 709,111,332 703,866,668 706,472,802 703,866,668

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

161-912/Riesel ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 47,061,329 .9936 47,364,342 47,061,329
B. Multi-Family Residences 602,990 N/A 602,990 602,990
C1. Vacant Lots 1,372,790 N/A 1,372,790 1,372,790
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,530,570 1.0777 3,276,135 3,530,570
D2. Real Prop Farm & Ranch 1,506,859 N/A 1,506,859 1,506,859
E. Real Prop NonQual Acres 32,821,403 .9674 33,927,811 32,821,403
F1. Commercial Real 4,495,120 N/A 4,495,120 4,495,120
F2. Industrial Real 813,627,253 N/A 813,627,253 813,627,253
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 31,381,390 .9240 33,963,252 31,381,390
L1. Commercial Personal 7,523,800 1.0111 7,441,548 7,523,800
L2. Industrial Personal 26,756,810 N/A 26,756,810 26,756,810
M. Other Personal 1,685,590 N/A 1,685,590 1,685,590
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 73,000 N/A 73,000 73,000
S. Special Inventory 165,300 N/A 165,300 165,300
Subtotal 972,604,204 976,258,800 972,604,204
Less Total Deductions 256,813,267   256,943,051 256,813,267
Total Taxable Value 715,790,937 719,315,749 715,790,937 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