taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

215/Stephens

252-901/Graham ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 700 N/A 700 700
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 94,240 N/A 94,240 94,240
D2. Real Prop Farm & Ranch 1,410 N/A 1,410 1,410
E. Real Prop NonQual Acres 137,250 N/A 137,250 137,250
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 15,020 N/A 15,020 15,020
J. Utilities 116,860 N/A 116,860 116,860
L1. Commercial Personal 330 N/A 330 330
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 365,810 365,810 365,810
Less Total Deductions 0   0 0
Total Taxable Value 365,810 365,810 365,810 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
365,810 365,810 365,810 365,810 365,810 365,810


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 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
365,810 365,810 365,810 365,810 365,810 365,810

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

252/Young

252-901/Graham ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 364,880,070 .8984 406,144,334 406,144,334
B. Multi-Family Residences 6,508,700 N/A 6,508,700 6,508,700
C1. Vacant Lots 7,010,000 N/A 7,010,000 7,010,000
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 26,229,870 1.1989 21,878,465 21,878,465
D2. Real Prop Farm & Ranch 15,023,820 N/A 15,023,820 15,023,820
E. Real Prop NonQual Acres 61,658,790 .6976 88,387,027 88,387,027
F1. Commercial Real 84,139,900 .8183 102,822,803 102,822,803
F2. Industrial Real 48,978,680 N/A 48,978,680 48,978,680
G. Oil, Gas, Minerals 141,460,750 1.0166 139,150,846 139,150,846
J. Utilities 52,246,700 .9841 53,090,844 53,090,844
L1. Commercial Personal 49,618,360 1.0058 49,332,233 49,332,233
L2. Industrial Personal 48,564,600 N/A 48,564,600 48,564,600
M. Other Personal 3,087,000 N/A 3,087,000 3,087,000
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,663,060 N/A 1,663,060 1,663,060
S. Special Inventory 1,951,970 N/A 1,951,970 1,951,970
Subtotal 913,022,270 993,594,382 993,594,382
Less Total Deductions 151,879,497   165,948,371 165,948,371
Total Taxable Value 761,142,773 827,646,011 827,646,011 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
860,292,061 827,646,011 860,292,061 827,646,011 827,646,011 827,646,011


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
32,646,050 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
882,743,421 850,097,371 882,743,421 850,097,371 850,097,371 850,097,371

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)

252-901/Graham ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 364,880,070 .8984 406,144,334 406,144,334
B. Multi-Family Residences 6,508,700 N/A 6,508,700 6,508,700
C1. Vacant Lots 7,010,700 N/A 7,010,700 7,010,700
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 26,324,110 1.1980 21,972,705 21,972,705
D2. Real Prop Farm & Ranch 15,025,230 N/A 15,025,230 15,025,230
E. Real Prop NonQual Acres 61,796,040 .6981 88,524,277 88,524,277
F1. Commercial Real 84,139,900 .8183 102,822,803 102,822,803
F2. Industrial Real 48,978,680 N/A 48,978,680 48,978,680
G. Oil, Gas, Minerals 141,475,770 1.0166 139,165,866 139,165,866
J. Utilities 52,363,560 .9841 53,207,704 53,207,704
L1. Commercial Personal 49,618,690 1.0058 49,332,563 49,332,563
L2. Industrial Personal 48,564,600 N/A 48,564,600 48,564,600
M. Other Personal 3,087,000 N/A 3,087,000 3,087,000
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,663,060 N/A 1,663,060 1,663,060
S. Special Inventory 1,951,970 N/A 1,951,970 1,951,970
Subtotal 913,388,080 993,960,192 993,960,192
Less Total Deductions 151,879,497   165,948,371 165,948,371
Total Taxable Value 761,508,583 828,011,821 828,011,821 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