taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

212/Smith

212-910/Winona ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 86,680,015 N/A 86,680,015 86,680,015
B. Multi-Family Residences 1,889,481 N/A 1,889,481 1,889,481
C1. Vacant Lots 8,498,291 N/A 8,498,291 8,498,291
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,138,310 N/A 8,138,310 8,138,310
D2. Real Prop Farm & Ranch 1,501,561 N/A 1,501,561 1,501,561
E. Real Prop NonQual Acres 76,628,654 N/A 76,628,654 76,628,654
F1. Commercial Real 36,078,743 N/A 36,078,743 36,078,743
F2. Industrial Real 22,781,059 N/A 22,781,059 22,781,059
G. Oil, Gas, Minerals 84,979,865 N/A 84,979,865 84,979,865
J. Utilities 20,857,285 N/A 20,857,285 20,857,285
L1. Commercial Personal 81,193,358 N/A 81,193,358 81,193,358
L2. Industrial Personal 24,355,026 N/A 24,355,026 24,355,026
M. Other Personal 10,462,190 N/A 10,462,190 10,462,190
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 167,718 N/A 167,718 167,718
S. Special Inventory 823,350 N/A 823,350 823,350
Subtotal 465,034,906 465,034,906 465,034,906
Less Total Deductions 49,867,432   49,867,432 49,867,432
Total Taxable Value 415,167,474 415,167,474 415,167,474 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
429,283,967 415,167,474 429,283,967 415,167,474 417,975,491 417,975,491


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
14,116,493 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
429,283,967 415,167,474 429,283,967 415,167,474 417,975,491 417,975,491

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