taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

034/Cass

034-902/Avinger ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 37,006,129 N/A 37,006,129 37,006,129
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,544,440 N/A 2,544,440 2,544,440
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,608,755 N/A 3,608,755 3,608,755
D2. Real Prop Farm & Ranch 772,260 N/A 772,260 772,260
E. Real Prop NonQual Acres 14,883,118 N/A 14,883,118 14,883,118
F1. Commercial Real 2,027,470 N/A 2,027,470 2,027,470
F2. Industrial Real 102,960 N/A 102,960 102,960
G. Oil, Gas, Minerals 1,577,589 N/A 1,577,589 1,577,589
J. Utilities 6,083,290 N/A 6,083,290 6,083,290
L1. Commercial Personal 734,036 N/A 734,036 734,036
L2. Industrial Personal 429,710 N/A 429,710 429,710
M. Other Personal 415,520 N/A 415,520 415,520
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 70,185,277 70,185,277 70,185,277
Less Total Deductions 15,971,127   15,971,127 15,971,127
Total Taxable Value 54,214,150 54,214,150 54,214,150 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
57,600,224 54,214,150 57,600,224 54,214,150 54,922,184 54,922,184


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,386,074 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
57,600,224 54,214,150 57,600,224 54,214,150 54,922,184 54,922,184

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

155/Marion

034-902/Avinger ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 590,870 N/A 590,870 590,870
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 80,740 N/A 80,740 80,740
D1. Rural Real(Taxable) 1,381,510 N/A 1,381,510 1,381,510
D2. Real Prop Farm & Ranch 90,370 N/A 90,370 90,370
E. Real Prop NonQual Acres 1,534,600 N/A 1,534,600 1,534,600
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 30,250 N/A 30,250 30,250
L1. Commercial Personal 4,590 N/A 4,590 4,590
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 3,712,930 3,712,930 3,712,930
Less Total Deductions 524,038   524,038 524,038
Total Taxable Value 3,188,892 3,188,892 3,188,892 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
3,328,892 3,188,892 3,328,892 3,188,892 3,188,892 3,188,892


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
140,000 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
3,328,892 3,188,892 3,328,892 3,188,892 3,188,892 3,188,892

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

034-902/Avinger ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 37,596,999 N/A 37,596,999 37,596,999
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,544,440 N/A 2,544,440 2,544,440
C2. Colonia Lots 80,740 N/A 80,740 80,740
D1. Rural Real(Taxable) 4,990,265 N/A 4,990,265 4,990,265
D2. Real Prop Farm & Ranch 862,630 N/A 862,630 862,630
E. Real Prop NonQual Acres 16,417,718 N/A 16,417,718 16,417,718
F1. Commercial Real 2,027,470 N/A 2,027,470 2,027,470
F2. Industrial Real 102,960 N/A 102,960 102,960
G. Oil, Gas, Minerals 1,577,589 N/A 1,577,589 1,577,589
J. Utilities 6,113,540 N/A 6,113,540 6,113,540
L1. Commercial Personal 738,626 N/A 738,626 738,626
L2. Industrial Personal 429,710 N/A 429,710 429,710
M. Other Personal 415,520 N/A 415,520 415,520
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 73,898,207 73,898,207 73,898,207
Less Total Deductions 16,495,165   16,495,165 16,495,165
Total Taxable Value 57,403,042 57,403,042 57,403,042 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