taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

025/Brown

025-905/May 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 81,760,400 .9573 85,407,291 81,760,400
B. Multi-Family Residences 33,220 N/A 33,220 33,220
C1. Vacant Lots 8,830,116 .8848 9,979,788 8,830,116
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,178,579 .9907 9,264,881 9,178,579
D2. Real Prop Farm & Ranch 4,232,430 N/A 4,232,430 4,232,430
E. Real Prop NonQual Acres 49,727,681 .9189 54,116,532 49,727,681
F1. Commercial Real 1,103,100 N/A 1,103,100 1,103,100
F2. Industrial Real 296,610 N/A 296,610 296,610
G. Oil, Gas, Minerals 7,130,402 N/A 7,130,402 7,130,402
J. Utilities 9,931,710 1.1284 8,801,586 9,931,710
L1. Commercial Personal 1,832,050 N/A 1,832,050 1,832,050
L2. Industrial Personal 1,804,960 N/A 1,804,960 1,804,960
M. Other Personal 1,206,610 N/A 1,206,610 1,206,610
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,630,080 N/A 1,630,080 1,630,080
S. Special Inventory 0 N/A 0 0
Subtotal 178,697,948 186,839,540 178,697,948
Less Total Deductions 25,974,560   27,399,841 25,974,560
Total Taxable Value 152,723,388 159,439,699 152,723,388 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
158,626,801 152,723,388 158,626,801 152,723,388 152,994,949 152,994,949


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,903,413 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
158,626,801 152,723,388 158,626,801 152,723,388 152,994,949 152,994,949

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.

047/Comanche

025-905/May ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 355,730 N/A 355,730 355,730
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 61,900 N/A 61,900 61,900
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,341,680 N/A 1,341,680 1,341,680
D2. Real Prop Farm & Ranch 164,840 N/A 164,840 164,840
E. Real Prop NonQual Acres 1,757,590 N/A 1,757,590 1,757,590
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 372,941 N/A 372,941 372,941
J. Utilities 141,420 N/A 141,420 141,420
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 70,480 N/A 70,480 70,480
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 4,266,581 4,266,581 4,266,581
Less Total Deductions 750,045   750,045 750,045
Total Taxable Value 3,516,536 3,516,536 3,516,536 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
3,749,856 3,516,536 3,749,856 3,516,536 3,516,536 3,516,536


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
233,320 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
3,749,856 3,516,536 3,749,856 3,516,536 3,516,536 3,516,536

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

025-905/May ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 82,116,130 .9575 85,763,021 82,116,130
B. Multi-Family Residences 33,220 N/A 33,220 33,220
C1. Vacant Lots 8,892,016 .8855 10,041,688 8,892,016
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 10,520,259 .9919 10,606,561 10,520,259
D2. Real Prop Farm & Ranch 4,397,270 N/A 4,397,270 4,397,270
E. Real Prop NonQual Acres 51,485,271 .9215 55,874,122 51,485,271
F1. Commercial Real 1,103,100 N/A 1,103,100 1,103,100
F2. Industrial Real 296,610 N/A 296,610 296,610
G. Oil, Gas, Minerals 7,503,343 N/A 7,503,343 7,503,343
J. Utilities 10,073,130 1.1264 8,943,006 10,073,130
L1. Commercial Personal 1,832,050 N/A 1,832,050 1,832,050
L2. Industrial Personal 1,804,960 N/A 1,804,960 1,804,960
M. Other Personal 1,277,090 N/A 1,277,090 1,277,090
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,630,080 N/A 1,630,080 1,630,080
S. Special Inventory 0 N/A 0 0
Subtotal 182,964,529 191,106,121 182,964,529
Less Total Deductions 26,724,605   28,149,886 26,724,605
Total Taxable Value 156,239,924 162,956,235 156,239,924 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