taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

066/Duval

066-902/San Diego ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 50,931,488 .6298 80,869,305 80,869,305
B. Multi-Family Residences 1,881,730 N/A 1,881,730 1,881,730
C1. Vacant Lots 1,081,963 N/A 1,081,963 1,081,963
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 18,764,144 .8807 21,305,276 21,305,276
D2. Real Prop Farm & Ranch 5,000 N/A 5,000 5,000
E. Real Prop NonQual Acres 23,038,532 .6021 38,263,631 38,263,631
F1. Commercial Real 5,247,948 N/A 5,247,948 5,247,948
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 20,153,810 1.0153 19,850,103 19,850,103
J. Utilities 47,970,700 .9326 51,437,594 51,437,594
L1. Commercial Personal 2,756,640 N/A 2,756,640 2,756,640
L2. Industrial Personal 7,844,280 N/A 7,844,280 7,844,280
M. Other Personal 1,792,590 N/A 1,792,590 1,792,590
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 181,468,825 232,336,060 232,336,060
Less Total Deductions 33,519,469   48,785,074 48,785,074
Total Taxable Value 147,949,356 183,550,986 183,550,986 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
194,047,643 183,550,986 194,047,643 183,550,986 183,550,986 183,550,986


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
10,496,657 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
194,047,643 183,550,986 194,047,643 183,550,986 183,550,986 183,550,986

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)

125/Jim Wells

066-902/San Diego 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 6,758,713 .7187 9,404,081 6,758,713
B. Multi-Family Residences 60,463 N/A 60,463 60,463
C1. Vacant Lots 336,641 N/A 336,641 336,641
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,105,601 .9634 2,185,592 2,105,601
D2. Real Prop Farm & Ranch 81,400 N/A 81,400 81,400
E. Real Prop NonQual Acres 11,379,640 .8740 13,020,183 11,379,640
F1. Commercial Real 6,171,228 .9664 6,385,791 6,171,228
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 125,380 N/A 125,380 125,380
J. Utilities 6,014,785 .7697 7,814,454 6,014,785
L1. Commercial Personal 2,895,178 1.0201 2,838,132 2,895,178
L2. Industrial Personal 3,410 N/A 3,410 3,410
M. Other Personal 747,019 N/A 747,019 747,019
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 583 N/A 583 583
Subtotal 36,680,041 43,003,129 36,680,041
Less Total Deductions 4,436,864   5,728,806 4,436,864
Total Taxable Value 32,243,177 37,274,323 32,243,177 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
34,221,822 32,243,177 34,221,822 32,243,177 32,255,437 32,255,437


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,978,645 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
34,221,822 32,243,177 34,221,822 32,243,177 32,255,437 32,255,437

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.

066-902/San Diego ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 57,690,201 .6391 90,273,386 87,628,018
B. Multi-Family Residences 1,942,193 N/A 1,942,193 1,942,193
C1. Vacant Lots 1,418,604 N/A 1,418,604 1,418,604
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,869,745 .8884 23,490,868 23,410,877
D2. Real Prop Farm & Ranch 86,400 N/A 86,400 86,400
E. Real Prop NonQual Acres 34,418,172 .6711 51,283,814 49,643,271
F1. Commercial Real 11,419,176 .9816 11,633,739 11,419,176
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 20,279,190 1.0152 19,975,483 19,975,483
J. Utilities 53,985,485 .9111 59,252,048 57,452,379
L1. Commercial Personal 5,651,818 1.0102 5,594,772 5,651,818
L2. Industrial Personal 7,847,690 N/A 7,847,690 7,847,690
M. Other Personal 2,539,609 N/A 2,539,609 2,539,609
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 583 N/A 583 583
Subtotal 218,148,866 275,339,189 269,016,101
Less Total Deductions 37,956,333   54,513,880 53,221,938
Total Taxable Value 180,192,533 220,825,309 215,794,163 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