taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

145/Leon

145-911/Leon ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 35,125,820 .7054 49,795,605 49,795,605
B. Multi-Family Residences 264,990 N/A 264,990 264,990
C1. Vacant Lots 3,434,930 N/A 3,434,930 3,434,930
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,959,230 1.2698 7,055,515 7,055,515
D2. Real Prop Farm & Ranch 15,233,820 N/A 15,233,820 15,233,820
E. Real Prop NonQual Acres 100,443,410 .7000 143,490,586 143,490,586
F1. Commercial Real 10,566,360 N/A 10,566,360 10,566,360
F2. Industrial Real 13,209,360 N/A 13,209,360 13,209,360
G. Oil, Gas, Minerals 198,415,920 .9883 200,764,869 200,764,869
J. Utilities 121,715,120 .9895 123,006,690 123,006,690
L1. Commercial Personal 7,316,450 N/A 7,316,450 7,316,450
L2. Industrial Personal 240,865,710 N/A 240,865,710 240,865,710
M. Other Personal 4,591,570 N/A 4,591,570 4,591,570
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 760,142,690 819,596,455 819,596,455
Less Total Deductions 40,661,399   50,590,527 50,590,527
Total Taxable Value 719,481,291 769,005,928 769,005,928 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
777,598,978 769,005,928 777,598,978 769,005,928 769,005,928 769,005,928


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,593,050 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
777,598,978 769,005,928 777,598,978 769,005,928 769,005,928 769,005,928

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)

198/Robertson

145-911/Leon ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 31,974,608 N/A 31,974,608 31,974,608
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,983,922 N/A 3,983,922 3,983,922
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 823,695 N/A 823,695 823,695
D2. Real Prop Farm & Ranch 409,068 N/A 409,068 409,068
E. Real Prop NonQual Acres 6,934,470 N/A 6,934,470 6,934,470
F1. Commercial Real 59,727 N/A 59,727 59,727
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,239,186 N/A 2,239,186 2,239,186
J. Utilities 4,844,169 N/A 4,844,169 4,844,169
L1. Commercial Personal 33,484 N/A 33,484 33,484
L2. Industrial Personal 199,670 N/A 199,670 199,670
M. Other Personal 338,583 N/A 338,583 338,583
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 185,625 N/A 185,625 185,625
S. Special Inventory 0 N/A 0 0
Subtotal 52,026,207 52,026,207 52,026,207
Less Total Deductions 9,436,675   9,436,675 9,436,675
Total Taxable Value 42,589,532 42,589,532 42,589,532 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
43,537,642 42,589,532 43,537,642 42,589,532 42,589,532 42,589,532


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
948,110 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
43,537,642 42,589,532 43,537,642 42,589,532 42,589,532 42,589,532

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

145-911/Leon ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 67,100,428 .8206 81,770,213 81,770,213
B. Multi-Family Residences 264,990 N/A 264,990 264,990
C1. Vacant Lots 7,418,852 N/A 7,418,852 7,418,852
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,782,925 1.2416 7,879,210 7,879,210
D2. Real Prop Farm & Ranch 15,642,888 N/A 15,642,888 15,642,888
E. Real Prop NonQual Acres 107,377,880 .7138 150,425,056 150,425,056
F1. Commercial Real 10,626,087 N/A 10,626,087 10,626,087
F2. Industrial Real 13,209,360 N/A 13,209,360 13,209,360
G. Oil, Gas, Minerals 200,655,106 .9884 203,004,055 203,004,055
J. Utilities 126,559,289 .9899 127,850,859 127,850,859
L1. Commercial Personal 7,349,934 N/A 7,349,934 7,349,934
L2. Industrial Personal 241,065,380 N/A 241,065,380 241,065,380
M. Other Personal 4,930,153 N/A 4,930,153 4,930,153
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 185,625 N/A 185,625 185,625
S. Special Inventory 0 N/A 0 0
Subtotal 812,168,897 871,622,662 871,622,662
Less Total Deductions 50,098,074   60,027,202 60,027,202
Total Taxable Value 762,070,823 811,595,460 811,595,460 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