taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

057/Dallas

057-913/Lancaster ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 932,352,020 .9659 965,267,647 932,352,020
B. Multi-Family Residences 84,795,830 N/A 84,795,830 84,795,830
C1. Vacant Lots 53,757,790 N/A 53,757,790 53,757,790
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,132,200 .9157 1,236,412 1,132,200
D2. Real Prop Farm & Ranch 370,070 N/A 370,070 370,070
E. Real Prop NonQual Acres 9,715,580 N/A 9,715,580 9,715,580
F1. Commercial Real 355,978,350 .8766 406,089,836 355,978,350
F2. Industrial Real 30,867,460 N/A 30,867,460 30,867,460
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 107,451,200 .9765 110,037,071 107,451,200
L1. Commercial Personal 225,472,040 1.0503 214,673,941 225,472,040
L2. Industrial Personal 61,149,710 N/A 61,149,710 61,149,710
M. Other Personal 715,190 N/A 715,190 715,190
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 13,500 N/A 13,500 13,500
S. Special Inventory 1,805,720 N/A 1,805,720 1,805,720
Subtotal 1,865,576,660 1,940,495,757 1,865,576,660
Less Total Deductions 208,476,869   214,856,339 208,476,869
Total Taxable Value 1,657,099,791 1,725,639,418 1,657,099,791 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
1,729,856,096 1,657,099,791 1,729,856,096 1,657,099,791 1,671,538,599 1,671,538,599


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
72,756,305 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
1,729,856,096 1,657,099,791 1,729,856,096 1,657,099,791 1,671,538,599 1,671,538,599

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