taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

018/Bosque

161-920/China Spring ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 10,862,526 N/A 10,862,526 10,862,526
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 1,454,913 N/A 1,454,913 1,454,913
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 243,105 N/A 243,105 243,105
D2. Real Prop Farm & Ranch 53,885 N/A 53,885 53,885
E. Real Prop NonQual Acres 5,788,799 N/A 5,788,799 5,788,799
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 241,045 N/A 241,045 241,045
L1. Commercial Personal 13,623 N/A 13,623 13,623
L2. Industrial Personal 116,210 N/A 116,210 116,210
M. Other Personal 697,972 N/A 697,972 697,972
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 19,472,078 19,472,078 19,472,078
Less Total Deductions 2,592,603   2,592,603 2,592,603
Total Taxable Value 16,879,475 16,879,475 16,879,475 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
17,954,475 16,879,475 17,954,475 16,879,475 16,879,475 16,879,475


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,075,000 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
17,954,475 16,879,475 17,954,475 16,879,475 16,879,475 16,879,475

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

161-920/China Spring ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 493,185,007 .9862 500,086,197 493,185,007
B. Multi-Family Residences 35,285,362 .9037 39,045,438 35,285,362
C1. Vacant Lots 16,628,238 N/A 16,628,238 16,628,238
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,305,770 1.1519 2,869,906 3,305,770
D2. Real Prop Farm & Ranch 3,985,048 N/A 3,985,048 3,985,048
E. Real Prop NonQual Acres 122,986,291 .9224 133,332,926 122,986,291
F1. Commercial Real 18,042,451 N/A 18,042,451 18,042,451
F2. Industrial Real 133,760 N/A 133,760 133,760
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 10,433,100 N/A 10,433,100 10,433,100
L1. Commercial Personal 9,531,040 N/A 9,531,040 9,531,040
L2. Industrial Personal 496,520 N/A 496,520 496,520
M. Other Personal 3,040,360 N/A 3,040,360 3,040,360
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 6,171,330 N/A 6,171,330 6,171,330
S. Special Inventory 102,220 N/A 102,220 102,220
Subtotal 723,326,497 743,898,534 723,326,497
Less Total Deductions 100,685,062   102,541,969 100,685,062
Total Taxable Value 622,641,435 641,356,565 622,641,435 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
651,679,344 622,641,435 651,679,344 622,641,435 624,147,965 624,147,965


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
29,037,909 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
651,679,344 622,641,435 651,679,344 622,641,435 624,147,965 624,147,965

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

161-920/China Spring ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 504,047,533 .9865 510,948,723 504,047,533
B. Multi-Family Residences 35,285,362 .9037 39,045,438 35,285,362
C1. Vacant Lots 18,083,151 N/A 18,083,151 18,083,151
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,548,875 1.1400 3,113,011 3,548,875
D2. Real Prop Farm & Ranch 4,038,933 N/A 4,038,933 4,038,933
E. Real Prop NonQual Acres 128,775,090 .9256 139,121,725 128,775,090
F1. Commercial Real 18,042,451 N/A 18,042,451 18,042,451
F2. Industrial Real 133,760 N/A 133,760 133,760
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 10,674,145 N/A 10,674,145 10,674,145
L1. Commercial Personal 9,544,663 N/A 9,544,663 9,544,663
L2. Industrial Personal 612,730 N/A 612,730 612,730
M. Other Personal 3,738,332 N/A 3,738,332 3,738,332
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 6,171,330 N/A 6,171,330 6,171,330
S. Special Inventory 102,220 N/A 102,220 102,220
Subtotal 742,798,575 763,370,612 742,798,575
Less Total Deductions 103,277,665   105,134,572 103,277,665
Total Taxable Value 639,520,910 658,236,040 639,520,910 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