taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

042/Coleman

042-901/Coleman ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 79,138,478 .9212 85,908,031 85,908,031
B. Multi-Family Residences 1,144,800 N/A 1,144,800 1,144,800
C1. Vacant Lots 1,712,320 N/A 1,712,320 1,712,320
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,748,650 1.1907 10,707,015 10,707,015
D2. Real Prop Farm & Ranch 3,887,872 N/A 3,887,872 3,887,872
E. Real Prop NonQual Acres 34,390,438 .8267 41,599,659 41,599,659
F1. Commercial Real 15,419,100 .9129 16,890,240 16,890,240
F2. Industrial Real 1,826,600 N/A 1,826,600 1,826,600
G. Oil, Gas, Minerals 12,370,870 1.0246 12,073,853 12,073,853
J. Utilities 25,892,350 1.0050 25,763,532 25,763,532
L1. Commercial Personal 11,376,670 1.0113 11,249,550 11,249,550
L2. Industrial Personal 3,131,450 N/A 3,131,450 3,131,450
M. Other Personal 310,130 N/A 310,130 310,130
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 862,140 N/A 862,140 862,140
Subtotal 204,211,868 217,067,192 217,067,192
Less Total Deductions 38,930,744   41,799,601 41,799,601
Total Taxable Value 165,281,124 175,267,591 175,267,591 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
190,017,090 175,267,591 190,017,090 175,267,591 175,267,591 175,267,591


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
14,749,499 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
190,017,090 175,267,591 190,017,090 175,267,591 175,267,591 175,267,591

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)

200/Runnels

042-901/Coleman 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 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 570,210 N/A 570,210 570,210
D2. Real Prop Farm & Ranch 33,070 N/A 33,070 33,070
E. Real Prop NonQual Acres 1,783,640 N/A 1,783,640 1,783,640
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 257,690 N/A 257,690 257,690
J. Utilities 121,650 N/A 121,650 121,650
L1. Commercial Personal 1,200 N/A 1,200 1,200
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 106,340 N/A 106,340 106,340
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 2,873,800 2,873,800 2,873,800
Less Total Deductions 213,270   213,270 213,270
Total Taxable Value 2,660,530 2,660,530 2,660,530 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
2,710,530 2,660,530 2,710,530 2,660,530 2,660,530 2,660,530


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
50,000 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
2,710,530 2,660,530 2,710,530 2,660,530 2,660,530 2,660,530

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

042-901/Coleman ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 79,138,478 .9212 85,908,031 85,908,031
B. Multi-Family Residences 1,144,800 N/A 1,144,800 1,144,800
C1. Vacant Lots 1,712,320 N/A 1,712,320 1,712,320
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,318,860 1.1810 11,277,225 11,277,225
D2. Real Prop Farm & Ranch 3,920,942 N/A 3,920,942 3,920,942
E. Real Prop NonQual Acres 36,174,078 .8338 43,383,299 43,383,299
F1. Commercial Real 15,419,100 .9129 16,890,240 16,890,240
F2. Industrial Real 1,826,600 N/A 1,826,600 1,826,600
G. Oil, Gas, Minerals 12,628,560 1.0241 12,331,543 12,331,543
J. Utilities 26,014,000 1.0050 25,885,182 25,885,182
L1. Commercial Personal 11,377,870 1.0113 11,250,750 11,250,750
L2. Industrial Personal 3,131,450 N/A 3,131,450 3,131,450
M. Other Personal 416,470 N/A 416,470 416,470
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 862,140 N/A 862,140 862,140
Subtotal 207,085,668 219,940,992 219,940,992
Less Total Deductions 39,144,014   42,012,871 42,012,871
Total Taxable Value 167,941,654 177,928,121 177,928,121 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