taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

021/Brazos

093-904/Navasota ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 33,211,172 .9686 34,287,809 33,211,172
B. Multi-Family Residences 135,320 N/A 135,320 135,320
C1. Vacant Lots 2,919,286 N/A 2,919,286 2,919,286
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,616,138 1.3045 8,904,627 11,616,138
D2. Real Prop Farm & Ranch 1,164,990 N/A 1,164,990 1,164,990
E. Real Prop NonQual Acres 34,178,347 .9401 36,356,076 34,178,347
F1. Commercial Real 6,575,450 N/A 6,575,450 6,575,450
F2. Industrial Real 3,456,997 N/A 3,456,997 3,456,997
G. Oil, Gas, Minerals 9,735,305 1.0171 9,571,630 9,735,305
J. Utilities 21,108,440 .9889 21,345,374 21,108,440
L1. Commercial Personal 16,189,290 1.0576 15,307,574 16,189,290
L2. Industrial Personal 7,461,030 N/A 7,461,030 7,461,030
M. Other Personal 933,530 N/A 933,530 933,530
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 15,900 N/A 15,900 15,900
Subtotal 148,701,195 148,435,593 148,701,195
Less Total Deductions 11,105,935   11,595,151 11,105,935
Total Taxable Value 137,595,260 136,840,442 137,595,260 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
140,469,465 137,595,260 136,942,675 134,068,470 138,290,380 134,763,590


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,874,205 3,526,790


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
140,469,465 137,595,260 136,942,675 134,068,470 138,290,380 134,763,590

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

093/Grimes

093-904/Navasota ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 317,953,609 .9432 337,100,943 317,953,609
B. Multi-Family Residences 7,637,924 N/A 7,637,924 7,637,924
C1. Vacant Lots 37,582,768 N/A 37,582,768 37,582,768
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,170,532 .9657 11,567,792 11,170,532
D2. Real Prop Farm & Ranch 19,716,569 N/A 19,716,569 19,716,569
E. Real Prop NonQual Acres 230,723,991 .8985 256,787,970 230,723,991
F1. Commercial Real 79,043,300 1.0028 78,822,597 79,043,300
F2. Industrial Real 67,210,431 N/A 67,210,431 67,210,431
G. Oil, Gas, Minerals 21,969,588 N/A 21,969,588 21,969,588
J. Utilities 90,831,411 .9411 96,516,216 90,831,411
L1. Commercial Personal 65,321,263 N/A 65,321,263 65,321,263
L2. Industrial Personal 687,900,978 N/A 687,900,978 687,900,978
M. Other Personal 21,464,365 N/A 21,464,365 21,464,365
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 2,018,500 N/A 2,018,500 2,018,500
S. Special Inventory 6,755,630 N/A 6,755,630 6,755,630
Subtotal 1,667,300,859 1,718,373,534 1,667,300,859
Less Total Deductions 87,281,994   95,404,658 87,281,994
Total Taxable Value 1,580,018,865 1,622,968,876 1,580,018,865 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
1,612,382,065 1,580,018,865 1,577,054,963 1,544,691,763 1,583,973,897 1,548,646,795


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
32,363,200 35,327,102


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
1,612,382,065 1,580,018,865 1,577,054,963 1,544,691,763 1,583,973,897 1,548,646,795

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 invalid, but local value was certified because your school district is in year one of the grace period.

093-904/Navasota ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 351,164,781 .9455 371,388,752 351,164,781
B. Multi-Family Residences 7,773,244 N/A 7,773,244 7,773,244
C1. Vacant Lots 40,502,054 N/A 40,502,054 40,502,054
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 22,786,670 1.1130 20,472,419 22,786,670
D2. Real Prop Farm & Ranch 20,881,559 N/A 20,881,559 20,881,559
E. Real Prop NonQual Acres 264,902,338 .9037 293,144,046 264,902,338
F1. Commercial Real 85,618,750 1.0026 85,398,047 85,618,750
F2. Industrial Real 70,667,428 N/A 70,667,428 70,667,428
G. Oil, Gas, Minerals 31,704,893 1.0052 31,541,218 31,704,893
J. Utilities 111,939,851 .9498 117,861,590 111,939,851
L1. Commercial Personal 81,510,553 1.0109 80,628,837 81,510,553
L2. Industrial Personal 695,362,008 N/A 695,362,008 695,362,008
M. Other Personal 22,397,895 N/A 22,397,895 22,397,895
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 2,018,500 N/A 2,018,500 2,018,500
S. Special Inventory 6,771,530 N/A 6,771,530 6,771,530
Subtotal 1,816,002,054 1,866,809,127 1,816,002,054
Less Total Deductions 98,387,929   106,999,809 98,387,929
Total Taxable Value 1,717,614,125 1,759,809,318 1,717,614,125 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