taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

203/San Augustine

203-902/Broaddus ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 47,031,300 .4029 116,731,943 116,731,943
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 6,930,550 .3703 18,716,041 18,716,041
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,832,700 .9672 9,132,556 9,132,556
D2. Real Prop Farm & Ranch 345,710 N/A 345,710 345,710
E. Real Prop NonQual Acres 27,426,020 .6795 40,362,060 40,362,060
F1. Commercial Real 2,020,090 N/A 2,020,090 2,020,090
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 31,823,050 1.0169 31,294,178 31,294,178
J. Utilities 7,145,720 N/A 7,145,720 7,145,720
L1. Commercial Personal 2,325,070 N/A 2,325,070 2,325,070
L2. Industrial Personal 1,077,820 N/A 1,077,820 1,077,820
M. Other Personal 2,470,530 N/A 2,470,530 2,470,530
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 218,290 N/A 218,290 218,290
S. Special Inventory 0 N/A 0 0
Subtotal 137,646,850 231,840,008 231,840,008
Less Total Deductions 22,688,928   48,950,614 48,950,614
Total Taxable Value 114,957,922 182,889,394 182,889,394 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
190,277,844 182,889,394 186,999,929 179,611,479 183,180,505 179,902,590


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,388,450 3,277,915


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
190,277,844 182,889,394 186,999,929 179,611,479 183,180,505 179,902,590

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)