taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

161/McLennan

161-923/Bosqueville ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 87,431,743 .9793 89,279,836 87,431,743
B. Multi-Family Residences 429,200 N/A 429,200 429,200
C1. Vacant Lots 5,232,649 N/A 5,232,649 5,232,649
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,331,747 1.0685 1,246,336 1,331,747
D2. Real Prop Farm & Ranch 1,582,540 N/A 1,582,540 1,582,540
E. Real Prop NonQual Acres 14,865,382 .9194 16,168,569 14,865,382
F1. Commercial Real 20,576,497 .9920 20,742,436 20,576,497
F2. Industrial Real 2,003,504 N/A 2,003,504 2,003,504
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 3,086,180 N/A 3,086,180 3,086,180
L1. Commercial Personal 26,845,070 1.0176 26,380,768 26,845,070
L2. Industrial Personal 5,550,270 N/A 5,550,270 5,550,270
M. Other Personal 483,860 N/A 483,860 483,860
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 876,320 N/A 876,320 876,320
S. Special Inventory 108,500 N/A 108,500 108,500
Subtotal 170,403,462 173,170,968 170,403,462
Less Total Deductions 27,320,089   27,940,321 27,320,089
Total Taxable Value 143,083,373 145,230,647 143,083,373 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
148,721,473 143,083,373 148,721,473 143,083,373 143,720,307 143,720,307


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,638,100 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
148,721,473 143,083,373 148,721,473 143,083,373 143,720,307 143,720,307

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