taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

010/Bandera

232-904/Utopia ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 7,357,010 .9838 7,478,156 7,357,010
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 26,790 N/A 26,790 26,790
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,860,911 1.0063 5,824,426 5,860,911
D2. Real Prop Farm & Ranch 616,333 N/A 616,333 616,333
E. Real Prop NonQual Acres 96,837,569 .9495 101,987,961 96,837,569
F1. Commercial Real 7,555,630 N/A 7,555,630 7,555,630
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 1,832,410 N/A 1,832,410 1,832,410
L1. Commercial Personal 1,229,720 N/A 1,229,720 1,229,720
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 1,349,330 N/A 1,349,330 1,349,330
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 122,665,703 127,900,756 122,665,703
Less Total Deductions 11,810,585   12,206,421 11,810,585
Total Taxable Value 110,855,118 115,694,335 110,855,118 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
113,041,913 110,855,118 113,041,913 110,855,118 112,098,099 112,098,099


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,186,795 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
113,041,913 110,855,118 113,041,913 110,855,118 112,098,099 112,098,099

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

163/Medina

232-904/Utopia ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 660,300 N/A 660,300 660,300
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 68,051 N/A 68,051 68,051
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 788,459 N/A 788,459 788,459
D2. Real Prop Farm & Ranch 109,161 N/A 109,161 109,161
E. Real Prop NonQual Acres 2,114,079 N/A 2,114,079 2,114,079
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 59,150 N/A 59,150 59,150
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 3,799,200 3,799,200 3,799,200
Less Total Deductions 207,596   207,596 207,596
Total Taxable Value 3,591,604 3,591,604 3,591,604 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
3,631,604 3,591,604 3,631,604 3,591,604 3,591,604 3,591,604


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
3,631,604 3,591,604 3,631,604 3,591,604 3,591,604 3,591,604

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

193/Real

232-904/Utopia ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 17,680 N/A 17,680 17,680
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) 1,327,765 N/A 1,327,765 1,327,765
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 4,589,682 N/A 4,589,682 4,589,682
F1. Commercial Real 159,310 N/A 159,310 159,310
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 376,260 N/A 376,260 376,260
L1. Commercial Personal 6,030 N/A 6,030 6,030
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 6,476,727 6,476,727 6,476,727
Less Total Deductions 230,841   230,841 230,841
Total Taxable Value 6,245,886 6,245,886 6,245,886 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
6,305,886 6,245,886 6,305,886 6,245,886 6,245,886 6,245,886


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
60,000 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
6,305,886 6,245,886 6,305,886 6,245,886 6,245,886 6,245,886

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

232/Uvalde

232-904/Utopia ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 21,863,520 .7649 28,583,501 28,583,501
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 5,404,133 .8914 6,062,523 6,062,523
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,714,480 .8814 7,618,373 7,618,373
D2. Real Prop Farm & Ranch 1,500,108 N/A 1,500,108 1,500,108
E. Real Prop NonQual Acres 25,397,823 .7816 32,494,656 32,494,656
F1. Commercial Real 5,778,187 .8837 6,538,630 6,538,630
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 2,644,896 N/A 2,644,896 2,644,896
L1. Commercial Personal 1,636,831 N/A 1,636,831 1,636,831
L2. Industrial Personal 140,878 N/A 140,878 140,878
M. Other Personal 1,344,054 N/A 1,344,054 1,344,054
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 72,424,910 88,564,450 88,564,450
Less Total Deductions 8,045,906   12,607,637 12,607,637
Total Taxable Value 64,379,004 75,956,813 75,956,813 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
77,941,307 75,956,813 77,941,307 75,956,813 75,956,813 75,956,813


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,984,494 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
77,941,307 75,956,813 77,941,307 75,956,813 75,956,813 75,956,813

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)

232-904/Utopia ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 29,898,510 .8138 36,739,637 36,618,491
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 5,498,974 .8931 6,157,364 6,157,364
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 14,691,615 .9443 15,559,023 15,595,508
D2. Real Prop Farm & Ranch 2,225,602 N/A 2,225,602 2,225,602
E. Real Prop NonQual Acres 128,939,153 .9133 141,186,378 136,035,986
F1. Commercial Real 13,493,127 .9466 14,253,570 14,253,570
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 4,912,716 N/A 4,912,716 4,912,716
L1. Commercial Personal 2,872,581 N/A 2,872,581 2,872,581
L2. Industrial Personal 140,878 N/A 140,878 140,878
M. Other Personal 2,693,384 N/A 2,693,384 2,693,384
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 205,366,540 226,741,133 221,506,080
Less Total Deductions 20,294,928   25,252,495 24,856,659
Total Taxable Value 185,071,612 201,488,638 196,649,421 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