taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

042/Coleman

042-905/Panther Creek CISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 4,650,230 N/A 4,650,230 4,650,230
B. Multi-Family Residences 10,760 N/A 10,760 10,760
C1. Vacant Lots 498,290 N/A 498,290 498,290
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,355,050 1.1932 11,192,508 13,355,050
D2. Real Prop Farm & Ranch 4,307,370 N/A 4,307,370 4,307,370
E. Real Prop NonQual Acres 33,205,166 .7725 42,984,034 33,205,166
F1. Commercial Real 1,210,520 N/A 1,210,520 1,210,520
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 13,501,970 1.0132 13,326,066 13,501,970
J. Utilities 44,477,150 .9800 45,384,847 44,477,150
L1. Commercial Personal 407,610 N/A 407,610 407,610
L2. Industrial Personal 1,653,490 N/A 1,653,490 1,653,490
M. Other Personal 980,560 N/A 980,560 980,560
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 118,258,166 126,606,285 118,258,166
Less Total Deductions 7,945,943   7,945,943 7,945,943
Total Taxable Value 110,312,223 118,660,342 110,312,223 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
113,474,383 110,312,223 113,474,383 110,312,223 110,312,223 110,312,223


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,162,160 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
113,474,383 110,312,223 113,474,383 110,312,223 110,312,223 110,312,223

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

200/Runnels

042-905/Panther Creek CISD


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 1,300 N/A 1,300 1,300
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,796,690 1.0078 3,767,351 3,796,690
D2. Real Prop Farm & Ranch 224,990 N/A 224,990 224,990
E. Real Prop NonQual Acres 3,179,610 .9574 3,321,088 3,179,610
F1. Commercial Real 75,070 N/A 75,070 75,070
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 1,708,644 .9985 1,711,211 1,708,644
J. Utilities 8,913,000 .9774 9,119,091 8,913,000
L1. Commercial Personal 1,450 N/A 1,450 1,450
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 17,900,754 18,221,551 17,900,754
Less Total Deductions 313,051   313,051 313,051
Total Taxable Value 17,587,703 17,908,500 17,587,703 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
17,677,703 17,587,703 17,677,703 17,587,703 17,587,703 17,587,703


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
90,000 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
17,677,703 17,587,703 17,677,703 17,587,703 17,587,703 17,587,703

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

042-905/Panther Creek CISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 4,650,230 N/A 4,650,230 4,650,230
B. Multi-Family Residences 10,760 N/A 10,760 10,760
C1. Vacant Lots 499,590 N/A 499,590 499,590
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 17,151,740 1.1465 14,959,859 17,151,740
D2. Real Prop Farm & Ranch 4,532,360 N/A 4,532,360 4,532,360
E. Real Prop NonQual Acres 36,384,776 .7858 46,305,122 36,384,776
F1. Commercial Real 1,285,590 N/A 1,285,590 1,285,590
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 15,210,614 1.0115 15,037,277 15,210,614
J. Utilities 53,390,150 .9796 54,503,938 53,390,150
L1. Commercial Personal 409,060 N/A 409,060 409,060
L2. Industrial Personal 1,653,490 N/A 1,653,490 1,653,490
M. Other Personal 980,560 N/A 980,560 980,560
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 136,158,920 144,827,836 136,158,920
Less Total Deductions 8,258,994   8,258,994 8,258,994
Total Taxable Value 127,899,926 136,568,842 127,899,926 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