taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

226/Tom Green

226-901/Christoval ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 135,446,460 .9340 145,017,623 135,446,460
B. Multi-Family Residences 403,390 N/A 403,390 403,390
C1. Vacant Lots 4,291,870 N/A 4,291,870 4,291,870
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,822,850 1.1472 10,305,835 11,822,850
D2. Real Prop Farm & Ranch 2,626,260 N/A 2,626,260 2,626,260
E. Real Prop NonQual Acres 44,295,160 1.0165 43,576,153 44,295,160
F1. Commercial Real 2,043,440 N/A 2,043,440 2,043,440
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 12,536,533 1.0344 12,119,618 12,536,533
J. Utilities 15,040,920 .9059 16,603,290 15,040,920
L1. Commercial Personal 2,586,130 N/A 2,586,130 2,586,130
L2. Industrial Personal 68,859,390 N/A 68,859,390 68,859,390
M. Other Personal 242,590 N/A 242,590 242,590
N. Intangible Personal Prop 460 N/A 460 460
O. Residential Inventory 188,700 N/A 188,700 188,700
S. Special Inventory 0 N/A 0 0
Subtotal 300,384,153 308,864,749 300,384,153
Less Total Deductions 70,350,242   73,657,620 70,350,242
Total Taxable Value 230,033,911 235,207,129 230,033,911 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
237,872,091 230,033,911 225,098,162 217,259,982 233,539,529 220,765,600


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,838,180 12,773,929


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
266,731,481 258,893,301 253,957,552 246,119,372 262,398,919 249,624,990

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