taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

139/Lamar

139-908/Roxton ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 17,039,140 .9211 18,498,686 18,498,686
B. Multi-Family Residences 14,870 N/A 14,870 14,870
C1. Vacant Lots 702,900 N/A 702,900 702,900
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,569,310 1.0020 5,558,297 5,558,297
D2. Real Prop Farm & Ranch 855,200 N/A 855,200 855,200
E. Real Prop NonQual Acres 19,616,580 .9526 20,592,673 20,592,673
F1. Commercial Real 1,388,740 N/A 1,388,740 1,388,740
F2. Industrial Real 20,506,000 N/A 20,506,000 20,506,000
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 27,291,250 .9163 29,784,186 29,784,186
L1. Commercial Personal 1,163,030 N/A 1,163,030 1,163,030
L2. Industrial Personal 14,123,810 N/A 14,123,810 14,123,810
M. Other Personal 208,080 N/A 208,080 208,080
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 108,478,910 113,396,472 113,396,472
Less Total Deductions 9,435,630   10,277,834 10,277,834
Total Taxable Value 99,043,280 103,118,638 103,118,638 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
106,292,672 103,118,638 106,292,672 103,118,638 103,569,055 103,569,055


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,174,034 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
106,292,672 103,118,638 106,292,672 103,118,638 103,569,055 103,569,055

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)