taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

001/Anderson

001-904/Frankston ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 65,080,283 N/A 65,080,283 65,080,283
B. Multi-Family Residences 1,395,753 N/A 1,395,753 1,395,753
C1. Vacant Lots 1,428,209 N/A 1,428,209 1,428,209
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,505,398 N/A 3,505,398 3,505,398
D2. Real Prop Farm & Ranch 496,291 N/A 496,291 496,291
E. Real Prop NonQual Acres 60,536,561 N/A 60,536,561 60,536,561
F1. Commercial Real 10,444,095 N/A 10,444,095 10,444,095
F2. Industrial Real 654,637 N/A 654,637 654,637
G. Oil, Gas, Minerals 24,210,085 N/A 24,210,085 24,210,085
J. Utilities 20,398,585 N/A 20,398,585 20,398,585
L1. Commercial Personal 4,014,551 N/A 4,014,551 4,014,551
L2. Industrial Personal 14,629,232 N/A 14,629,232 14,629,232
M. Other Personal 3,570,116 N/A 3,570,116 3,570,116
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 404,795 N/A 404,795 404,795
S. Special Inventory 1,951,222 N/A 1,951,222 1,951,222
Subtotal 212,719,813 212,719,813 212,719,813
Less Total Deductions 34,833,461   34,833,461 34,833,461
Total Taxable Value 177,886,352 177,886,352 177,886,352 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
185,122,247 177,886,352 176,951,666 169,715,771 177,886,352 169,715,771


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,235,895 8,170,581


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
185,122,247 177,886,352 176,951,666 169,715,771 177,886,352 169,715,771

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

107/Henderson

001-904/Frankston ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 71,683,110 .9781 73,288,120 71,683,110
B. Multi-Family Residences 113,900 N/A 113,900 113,900
C1. Vacant Lots 6,646,700 .9018 7,370,481 6,646,700
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 908,520 .9857 921,697 908,520
D2. Real Prop Farm & Ranch 233,970 N/A 233,970 233,970
E. Real Prop NonQual Acres 16,597,860 .9348 17,755,520 16,597,860
F1. Commercial Real 3,103,210 N/A 3,103,210 3,103,210
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 10,695,913 .9830 10,880,888 10,695,913
J. Utilities 2,326,837 N/A 2,326,837 2,326,837
L1. Commercial Personal 1,485,523 N/A 1,485,523 1,485,523
L2. Industrial Personal 106,532 N/A 106,532 106,532
M. Other Personal 702,630 N/A 702,630 702,630
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 114,604,705 118,289,308 114,604,705
Less Total Deductions 25,677,884   26,372,427 25,677,884
Total Taxable Value 88,926,821 91,916,881 88,926,821 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
93,339,681 88,926,821 88,041,174 83,628,314 89,522,311 84,223,804


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,412,860 5,298,507


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
93,339,681 88,926,821 88,041,174 83,628,314 89,522,311 84,223,804

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

001-904/Frankston ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 136,763,393 .9884 138,368,403 136,763,393
B. Multi-Family Residences 1,509,653 N/A 1,509,653 1,509,653
C1. Vacant Lots 8,074,909 .9177 8,798,690 8,074,909
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,413,918 .9970 4,427,095 4,413,918
D2. Real Prop Farm & Ranch 730,261 N/A 730,261 730,261
E. Real Prop NonQual Acres 77,134,421 .9852 78,292,081 77,134,421
F1. Commercial Real 13,547,305 N/A 13,547,305 13,547,305
F2. Industrial Real 654,637 N/A 654,637 654,637
G. Oil, Gas, Minerals 34,905,998 .9947 35,090,973 34,905,998
J. Utilities 22,725,422 N/A 22,725,422 22,725,422
L1. Commercial Personal 5,500,074 N/A 5,500,074 5,500,074
L2. Industrial Personal 14,735,764 N/A 14,735,764 14,735,764
M. Other Personal 4,272,746 N/A 4,272,746 4,272,746
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 404,795 N/A 404,795 404,795
S. Special Inventory 1,951,222 N/A 1,951,222 1,951,222
Subtotal 327,324,518 331,009,121 327,324,518
Less Total Deductions 60,511,345   61,205,888 60,511,345
Total Taxable Value 266,813,173 269,803,233 266,813,173 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