taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

018/Bosque

018-907/Kopperl ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 35,523,000 .9330 38,073,955 35,523,000
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,742,683 N/A 3,742,683 3,742,683
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,235,813 .9780 4,331,014 4,235,813
D2. Real Prop Farm & Ranch 672,846 N/A 672,846 672,846
E. Real Prop NonQual Acres 53,379,864 .9668 55,212,933 53,379,864
F1. Commercial Real 2,285,683 N/A 2,285,683 2,285,683
F2. Industrial Real 432,092 N/A 432,092 432,092
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 9,570,655 1.0194 9,388,518 9,570,655
L1. Commercial Personal 1,372,000 N/A 1,372,000 1,372,000
L2. Industrial Personal 4,377,640 N/A 4,377,640 4,377,640
M. Other Personal 2,881,774 N/A 2,881,774 2,881,774
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 118,474,050 122,771,138 118,474,050
Less Total Deductions 15,352,513   16,864,580 15,352,513
Total Taxable Value 103,121,537 105,906,558 103,121,537 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
108,163,724 103,121,537 108,163,724 103,121,537 104,643,673 104,643,673


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,042,187 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
108,163,724 103,121,537 108,163,724 103,121,537 104,643,673 104,643,673

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