taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

081/Freestone

145-901/Buffalo ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 2,488,367 N/A 2,488,367 2,488,367
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) 2,530,246 N/A 2,530,246 2,530,246
D2. Real Prop Farm & Ranch 996,782 N/A 996,782 996,782
E. Real Prop NonQual Acres 22,263,788 N/A 22,263,788 22,263,788
F1. Commercial Real 633,751 N/A 633,751 633,751
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 20,524,640 N/A 20,524,640 20,524,640
J. Utilities 17,229,840 N/A 17,229,840 17,229,840
L1. Commercial Personal 298,132 N/A 298,132 298,132
L2. Industrial Personal 11,238,450 N/A 11,238,450 11,238,450
M. Other Personal 1,350,747 N/A 1,350,747 1,350,747
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 79,554,743 79,554,743 79,554,743
Less Total Deductions 3,905,645   3,905,645 3,905,645
Total Taxable Value 75,649,098 75,649,098 75,649,098 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
76,696,745 75,649,098 76,453,933 75,406,286 75,775,586 75,532,774


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,047,647 242,812


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
76,696,745 75,649,098 76,453,933 75,406,286 75,775,586 75,532,774

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

145/Leon

145-901/Buffalo ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 33,808,410 .7798 43,355,232 43,355,232
B. Multi-Family Residences 908,030 N/A 908,030 908,030
C1. Vacant Lots 1,915,460 N/A 1,915,460 1,915,460
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,460,690 1.2775 2,708,856 2,708,856
D2. Real Prop Farm & Ranch 2,338,890 N/A 2,338,890 2,338,890
E. Real Prop NonQual Acres 53,342,570 .7880 67,693,617 67,693,617
F1. Commercial Real 29,620,280 .8899 33,284,953 33,284,953
F2. Industrial Real 2,058,670 N/A 2,058,670 2,058,670
G. Oil, Gas, Minerals 76,314,110 1.0417 73,259,201 73,259,201
J. Utilities 35,273,590 1.1511 30,643,376 30,643,376
L1. Commercial Personal 14,031,490 N/A 14,031,490 14,031,490
L2. Industrial Personal 53,490,490 N/A 53,490,490 53,490,490
M. Other Personal 4,947,510 N/A 4,947,510 4,947,510
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 440,800 N/A 440,800 440,800
Subtotal 311,950,990 331,076,575 331,076,575
Less Total Deductions 21,522,881   26,554,815 26,554,815
Total Taxable Value 290,428,109 304,521,760 304,521,760 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
312,404,350 304,521,760 310,670,095 302,787,505 304,521,760 302,787,505


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,882,590 1,734,255


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
312,404,350 304,521,760 310,670,095 302,787,505 304,521,760 302,787,505

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)

145-901/Buffalo ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 36,296,777 .7918 45,843,599 45,843,599
B. Multi-Family Residences 908,030 N/A 908,030 908,030
C1. Vacant Lots 1,915,460 N/A 1,915,460 1,915,460
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,990,936 1.1435 5,239,102 5,239,102
D2. Real Prop Farm & Ranch 3,335,672 N/A 3,335,672 3,335,672
E. Real Prop NonQual Acres 75,606,358 .8405 89,957,405 89,957,405
F1. Commercial Real 30,254,031 .8920 33,918,704 33,918,704
F2. Industrial Real 2,058,670 N/A 2,058,670 2,058,670
G. Oil, Gas, Minerals 96,838,750 1.0326 93,783,841 93,783,841
J. Utilities 52,503,430 1.0967 47,873,216 47,873,216
L1. Commercial Personal 14,329,622 N/A 14,329,622 14,329,622
L2. Industrial Personal 64,728,940 N/A 64,728,940 64,728,940
M. Other Personal 6,298,257 N/A 6,298,257 6,298,257
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 440,800 N/A 440,800 440,800
Subtotal 391,505,733 410,631,318 410,631,318
Less Total Deductions 25,428,526   30,460,460 30,460,460
Total Taxable Value 366,077,207 380,170,858 380,170,858 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