taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

204/San Jacinto

204-901/Coldsprings-Oakhurst CISD

** This district is in year 2 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 743,861,757 .9261 803,219,692 743,861,757
B. Multi-Family Residences 964,170 N/A 964,170 964,170
C1. Vacant Lots 74,517,112 .6045 123,270,657 74,517,112
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 25,529,461 1.3170 19,385,047 25,529,461
D2. Real Prop Farm & Ranch 1,368,880 N/A 1,368,880 1,368,880
E. Real Prop NonQual Acres 171,772,926 .8772 195,819,569 171,772,926
F1. Commercial Real 32,353,430 N/A 32,353,430 32,353,430
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 41,482,410 N/A 41,482,410 41,482,410
J. Utilities 25,646,100 N/A 25,646,100 25,646,100
L1. Commercial Personal 8,302,822 N/A 8,302,822 8,302,822
L2. Industrial Personal 5,745,530 N/A 5,745,530 5,745,530
M. Other Personal 18,987,270 N/A 18,987,270 18,987,270
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 4,555,021 N/A 4,555,021 4,555,021
S. Special Inventory 14,210 N/A 14,210 14,210
Subtotal 1,155,101,099 1,281,114,808 1,155,101,099
Less Total Deductions 156,081,152   174,225,340 156,081,152
Total Taxable Value 999,019,947 1,106,889,468 999,019,947 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
1,037,716,706 999,019,947 1,037,716,706 999,019,947 1,012,964,148 1,012,964,148


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
38,696,759 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
1,037,716,706 999,019,947 1,037,716,706 999,019,947 1,012,964,148 1,012,964,148

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 invalid, but local value was certified because your school district is in year two of the grace period.