taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

215/Stephens

215-901/Breckenridge ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 191,224,800 N/A 191,224,800 191,224,800
B. Multi-Family Residences 4,510,000 N/A 4,510,000 4,510,000
C1. Vacant Lots 5,434,360 N/A 5,434,360 5,434,360
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 21,644,580 N/A 21,644,580 21,644,580
D2. Real Prop Farm & Ranch 2,963,080 N/A 2,963,080 2,963,080
E. Real Prop NonQual Acres 80,156,860 N/A 80,156,860 80,156,860
F1. Commercial Real 39,207,250 N/A 39,207,250 39,207,250
F2. Industrial Real 4,601,000 N/A 4,601,000 4,601,000
G. Oil, Gas, Minerals 354,888,880 N/A 354,888,880 354,888,880
J. Utilities 32,899,940 N/A 32,899,940 32,899,940
L1. Commercial Personal 20,243,430 N/A 20,243,430 20,243,430
L2. Industrial Personal 47,412,010 N/A 47,412,010 47,412,010
M. Other Personal 1,974,080 N/A 1,974,080 1,974,080
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 806,780 N/A 806,780 806,780
Subtotal 807,967,050 807,967,050 807,967,050
Less Total Deductions 85,834,513   85,834,513 85,834,513
Total Taxable Value 722,132,537 722,132,537 722,132,537 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
744,208,167 722,132,537 744,208,167 722,132,537 724,971,441 724,971,441


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
22,075,630 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
744,208,167 722,132,537 744,208,167 722,132,537 724,971,441 724,971,441

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