taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

249/Wise

249-902/Boyd ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 136,175,470 N/A 136,175,470 136,175,470
B. Multi-Family Residences 1,527,690 N/A 1,527,690 1,527,690
C1. Vacant Lots 3,161,790 N/A 3,161,790 3,161,790
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,237,090 N/A 2,237,090 2,237,090
D2. Real Prop Farm & Ranch 3,399,960 N/A 3,399,960 3,399,960
E. Real Prop NonQual Acres 100,048,740 N/A 100,048,740 100,048,740
F1. Commercial Real 34,278,170 N/A 34,278,170 34,278,170
F2. Industrial Real 6,973,200 N/A 6,973,200 6,973,200
G. Oil, Gas, Minerals 450,026,240 N/A 450,026,240 450,026,240
J. Utilities 145,785,990 N/A 145,785,990 145,785,990
L1. Commercial Personal 35,765,580 N/A 35,765,580 35,765,580
L2. Industrial Personal 1,542,650 N/A 1,542,650 1,542,650
M. Other Personal 6,469,870 N/A 6,469,870 6,469,870
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 2,822,940 N/A 2,822,940 2,822,940
S. Special Inventory 68,270 N/A 68,270 68,270
Subtotal 930,283,650 930,283,650 930,283,650
Less Total Deductions 45,089,602   45,089,602 45,089,602
Total Taxable Value 885,194,048 885,194,048 885,194,048 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
898,769,603 885,194,048 898,769,603 885,194,048 888,614,458 888,614,458


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
13,575,555 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
898,769,603 885,194,048 898,769,603 885,194,048 888,614,458 888,614,458

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