taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

231/Upton

231-901/McCamey ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 36,163,780 N/A 36,163,780 36,163,780
B. Multi-Family Residences 21,980 N/A 21,980 21,980
C1. Vacant Lots 1,090,499 N/A 1,090,499 1,090,499
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 814,715 .9862 826,120 814,715
D2. Real Prop Farm & Ranch 426,220 N/A 426,220 426,220
E. Real Prop NonQual Acres 4,624,430 N/A 4,624,430 4,624,430
F1. Commercial Real 8,135,830 N/A 8,135,830 8,135,830
F2. Industrial Real 3,454,590 N/A 3,454,590 3,454,590
G. Oil, Gas, Minerals 993,805,614 1.0328 962,244,010 993,805,614
J. Utilities 110,389,550 .9736 113,382,857 110,389,550
L1. Commercial Personal 7,913,690 N/A 7,913,690 7,913,690
L2. Industrial Personal 118,395,460 N/A 118,395,460 118,395,460
M. Other Personal 771,800 N/A 771,800 771,800
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 1,286,008,158 1,257,451,266 1,286,008,158
Less Total Deductions 16,599,694   16,599,694 16,599,694
Total Taxable Value 1,269,408,464 1,240,851,572 1,269,408,464 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
1,274,728,652 1,269,408,464 1,272,357,336 1,267,037,148 1,269,462,118 1,267,090,802


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,320,188 2,371,316


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
1,274,728,652 1,269,408,464 1,272,357,336 1,267,037,148 1,269,462,118 1,267,090,802

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