taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

076/Fisher

076-903/Roby ISD

** This district is in year 2 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 9,653,860 .8586 11,243,722 9,653,860
B. Multi-Family Residences 124,480 N/A 124,480 124,480
C1. Vacant Lots 300,060 N/A 300,060 300,060
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 18,042,240 1.1442 15,768,785 18,042,240
D2. Real Prop Farm & Ranch 629,000 N/A 629,000 629,000
E. Real Prop NonQual Acres 22,184,180 .7049 31,471,386 22,184,180
F1. Commercial Real 949,470 N/A 949,470 949,470
F2. Industrial Real 9,303,690 N/A 9,303,690 9,303,690
G. Oil, Gas, Minerals 33,627,050 1.0156 33,110,526 33,627,050
J. Utilities 26,422,260 1.0345 25,541,092 26,422,260
L1. Commercial Personal 1,411,230 N/A 1,411,230 1,411,230
L2. Industrial Personal 1,077,920 N/A 1,077,920 1,077,920
M. Other Personal 805,090 N/A 805,090 805,090
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 124,530,530 131,736,451 124,530,530
Less Total Deductions 14,085,800   16,108,438 14,085,800
Total Taxable Value 110,444,730 115,628,013 110,444,730 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
114,045,610 110,444,730 114,045,610 110,444,730 110,799,850 110,799,850


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,600,880 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
114,045,610 110,444,730 114,045,610 110,444,730 110,799,850 110,799,850

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 two of the grace period.

127/Jones

076-903/Roby 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) 162,470 N/A 162,470 162,470
D2. Real Prop Farm & Ranch 294,260 N/A 294,260 294,260
E. Real Prop NonQual Acres 692,740 N/A 692,740 692,740
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 451,630 N/A 451,630 451,630
J. Utilities 759,810 N/A 759,810 759,810
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 56,970 N/A 56,970 56,970
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 2,417,880 2,417,880 2,417,880
Less Total Deductions 399,170   399,170 399,170
Total Taxable Value 2,018,710 2,018,710 2,018,710 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
2,058,710 2,018,710 2,058,710 2,018,710 2,018,710 2,018,710


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
40,000 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
2,058,710 2,018,710 2,058,710 2,018,710 2,018,710 2,018,710

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

076-903/Roby ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 9,653,860 .8586 11,243,722 9,653,860
B. Multi-Family Residences 124,480 N/A 124,480 124,480
C1. Vacant Lots 300,060 N/A 300,060 300,060
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 18,204,710 1.1427 15,931,255 18,204,710
D2. Real Prop Farm & Ranch 923,260 N/A 923,260 923,260
E. Real Prop NonQual Acres 22,876,920 .7113 32,164,126 22,876,920
F1. Commercial Real 949,470 N/A 949,470 949,470
F2. Industrial Real 9,303,690 N/A 9,303,690 9,303,690
G. Oil, Gas, Minerals 34,078,680 1.0154 33,562,156 34,078,680
J. Utilities 27,182,070 1.0335 26,300,902 27,182,070
L1. Commercial Personal 1,411,230 N/A 1,411,230 1,411,230
L2. Industrial Personal 1,077,920 N/A 1,077,920 1,077,920
M. Other Personal 862,060 N/A 862,060 862,060
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 126,948,410 134,154,331 126,948,410
Less Total Deductions 14,484,970   16,507,608 14,484,970
Total Taxable Value 112,463,440 117,646,723 112,463,440 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