taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

230/Upshur

230-901/Big Sandy ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 64,239,068 .9108 70,530,378 64,239,068
B. Multi-Family Residences 4,379,628 N/A 4,379,628 4,379,628
C1. Vacant Lots 1,050,860 N/A 1,050,860 1,050,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,775,590 1.1895 4,014,880 4,775,590
D2. Real Prop Farm & Ranch 3,193,781 N/A 3,193,781 3,193,781
E. Real Prop NonQual Acres 58,453,980 .9334 62,624,791 58,453,980
F1. Commercial Real 11,570,254 .9802 11,803,973 11,570,254
F2. Industrial Real 4,090,810 N/A 4,090,810 4,090,810
G. Oil, Gas, Minerals 4,038,386 N/A 4,038,386 4,038,386
J. Utilities 25,148,220 1.0274 24,477,536 25,148,220
L1. Commercial Personal 5,446,965 N/A 5,446,965 5,446,965
L2. Industrial Personal 7,113,710 N/A 7,113,710 7,113,710
M. Other Personal 2,722,460 N/A 2,722,460 2,722,460
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 196,223,712 205,488,158 196,223,712
Less Total Deductions 30,050,106   33,227,473 30,050,106
Total Taxable Value 166,173,606 172,260,685 166,173,606 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
174,560,875 166,173,606 174,560,875 166,173,606 167,221,096 167,221,096


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,387,269 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
174,560,875 166,173,606 174,560,875 166,173,606 167,221,096 167,221,096

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 invalid, but local value was certified because your school district is in year one of the grace period.

250/Wood

230-901/Big Sandy ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 28,310 N/A 28,310 28,310
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 855,935 N/A 855,935 855,935
D2. Real Prop Farm & Ranch 220,740 N/A 220,740 220,740
E. Real Prop NonQual Acres 11,035,963 N/A 11,035,963 11,035,963
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 28,372,670 N/A 28,372,670 28,372,670
J. Utilities 12,114,260 N/A 12,114,260 12,114,260
L1. Commercial Personal 321,080 N/A 321,080 321,080
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 169,040 N/A 169,040 169,040
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 53,117,998 53,117,998 53,117,998
Less Total Deductions 2,085,206   2,085,206 2,085,206
Total Taxable Value 51,032,792 51,032,792 51,032,792 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
51,789,192 51,032,792 51,789,192 51,032,792 51,032,792 51,032,792


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
756,400 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
51,789,192 51,032,792 51,789,192 51,032,792 51,032,792 51,032,792

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

230-901/Big Sandy ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 64,267,378 .9108 70,558,688 64,267,378
B. Multi-Family Residences 4,379,628 N/A 4,379,628 4,379,628
C1. Vacant Lots 1,050,860 N/A 1,050,860 1,050,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,631,525 1.1562 4,870,815 5,631,525
D2. Real Prop Farm & Ranch 3,414,521 N/A 3,414,521 3,414,521
E. Real Prop NonQual Acres 69,489,943 .9434 73,660,754 69,489,943
F1. Commercial Real 11,570,254 .9802 11,803,973 11,570,254
F2. Industrial Real 4,090,810 N/A 4,090,810 4,090,810
G. Oil, Gas, Minerals 32,411,056 N/A 32,411,056 32,411,056
J. Utilities 37,262,480 1.0183 36,591,796 37,262,480
L1. Commercial Personal 5,768,045 N/A 5,768,045 5,768,045
L2. Industrial Personal 7,113,710 N/A 7,113,710 7,113,710
M. Other Personal 2,891,500 N/A 2,891,500 2,891,500
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 249,341,710 258,606,156 249,341,710
Less Total Deductions 32,135,312   35,312,679 32,135,312
Total Taxable Value 217,206,398 223,293,477 217,206,398 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