taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

215/Stephens

252-901/Graham ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 700 N/A 700 700
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 94,240 N/A 94,240 94,240
D2. Real Prop Farm & Ranch 1,410 N/A 1,410 1,410
E. Real Prop NonQual Acres 137,250 N/A 137,250 137,250
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 15,020 N/A 15,020 15,020
J. Utilities 116,860 N/A 116,860 116,860
L1. Commercial Personal 330 N/A 330 330
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 365,810 365,810 365,810
Less Total Deductions 0   0 0
Total Taxable Value 365,810 365,810 365,810 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
365,810 365,810 365,810 365,810 365,810 365,810


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 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
365,810 365,810 365,810 365,810 365,810 365,810

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

252/Young

252-901/Graham ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 362,609,525 .9095 398,691,067 398,691,067
B. Multi-Family Residences 6,507,250 N/A 6,507,250 6,507,250
C1. Vacant Lots 6,955,220 N/A 6,955,220 6,955,220
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 26,348,710 1.1984 21,986,971 21,986,971
D2. Real Prop Farm & Ranch 14,640,160 N/A 14,640,160 14,640,160
E. Real Prop NonQual Acres 61,418,024 .7446 82,484,588 82,484,588
F1. Commercial Real 82,725,020 .8798 94,027,074 94,027,074
F2. Industrial Real 48,978,680 N/A 48,978,680 48,978,680
G. Oil, Gas, Minerals 141,455,280 1.0166 139,145,465 139,145,465
J. Utilities 52,246,700 .9841 53,090,844 53,090,844
L1. Commercial Personal 49,329,800 1.0058 49,045,337 49,045,337
L2. Industrial Personal 48,507,600 N/A 48,507,600 48,507,600
M. Other Personal 2,941,150 N/A 2,941,150 2,941,150
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,329,110 N/A 1,329,110 1,329,110
S. Special Inventory 2,182,220 N/A 2,182,220 2,182,220
Subtotal 908,174,449 970,512,736 970,512,736
Less Total Deductions 155,724,285   168,107,183 168,107,183
Total Taxable Value 752,450,164 802,405,553 802,405,553 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
836,883,243 802,405,553 836,883,243 802,405,553 802,405,553 802,405,553


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
34,477,690 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
859,334,603 824,856,913 859,334,603 824,856,913 824,856,913 824,856,913

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

252-901/Graham ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 362,609,525 .9095 398,691,067 398,691,067
B. Multi-Family Residences 6,507,250 N/A 6,507,250 6,507,250
C1. Vacant Lots 6,955,920 N/A 6,955,920 6,955,920
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 26,442,950 1.1975 22,081,211 22,081,211
D2. Real Prop Farm & Ranch 14,641,570 N/A 14,641,570 14,641,570
E. Real Prop NonQual Acres 61,555,274 .7450 82,621,838 82,621,838
F1. Commercial Real 82,725,020 .8798 94,027,074 94,027,074
F2. Industrial Real 48,978,680 N/A 48,978,680 48,978,680
G. Oil, Gas, Minerals 141,470,300 1.0166 139,160,485 139,160,485
J. Utilities 52,363,560 .9841 53,207,704 53,207,704
L1. Commercial Personal 49,330,130 1.0058 49,045,667 49,045,667
L2. Industrial Personal 48,507,600 N/A 48,507,600 48,507,600
M. Other Personal 2,941,150 N/A 2,941,150 2,941,150
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,329,110 N/A 1,329,110 1,329,110
S. Special Inventory 2,182,220 N/A 2,182,220 2,182,220
Subtotal 908,540,259 970,878,546 970,878,546
Less Total Deductions 155,724,285   168,107,183 168,107,183
Total Taxable Value 752,815,974 802,771,363 802,771,363 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