taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

001/Anderson

001-904/Frankston ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 64,608,158 .9646 66,979,222 64,608,158
B. Multi-Family Residences 1,706,891 N/A 1,706,891 1,706,891
C1. Vacant Lots 1,414,984 N/A 1,414,984 1,414,984
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,542,562 .9253 3,828,710 3,542,562
D2. Real Prop Farm & Ranch 165,702 N/A 165,702 165,702
E. Real Prop NonQual Acres 61,812,069 .9787 63,157,320 61,812,069
F1. Commercial Real 11,865,096 .9635 12,314,578 11,865,096
F2. Industrial Real 654,637 N/A 654,637 654,637
G. Oil, Gas, Minerals 17,584,933 1.0125 17,367,835 17,584,933
J. Utilities 20,666,376 .8125 25,435,540 20,666,376
L1. Commercial Personal 4,537,884 N/A 4,537,884 4,537,884
L2. Industrial Personal 9,919,818 N/A 9,919,818 9,919,818
M. Other Personal 3,391,244 N/A 3,391,244 3,391,244
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 390,346 N/A 390,346 390,346
S. Special Inventory 2,083,694 N/A 2,083,694 2,083,694
Subtotal 204,344,394 213,348,405 204,344,394
Less Total Deductions 41,118,801   42,575,115 41,118,801
Total Taxable Value 163,225,593 170,773,290 163,225,593 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
169,517,131 163,225,593 161,308,281 155,016,743


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,291,538 8,208,850


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
169,517,131 163,225,593 161,308,281 155,016,743

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

The PVS found your local value to be valid, and local value was certified

107/Henderson

001-904/Frankston ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 74,197,040 N/A 74,197,040 74,197,040
B. Multi-Family Residences 113,900 N/A 113,900 113,900
C1. Vacant Lots 6,068,860 N/A 6,068,860 6,068,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 907,480 N/A 907,480 907,480
D2. Real Prop Farm & Ranch 176,430 N/A 176,430 176,430
E. Real Prop NonQual Acres 16,299,840 N/A 16,299,840 16,299,840
F1. Commercial Real 3,103,210 N/A 3,103,210 3,103,210
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 8,336,864 N/A 8,336,864 8,336,864
J. Utilities 2,160,689 N/A 2,160,689 2,160,689
L1. Commercial Personal 1,759,892 N/A 1,759,892 1,759,892
L2. Industrial Personal 99,374 N/A 99,374 99,374
M. Other Personal 651,990 N/A 651,990 651,990
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 113,875,569 113,875,569 113,875,569
Less Total Deductions 28,708,511   28,708,511 28,708,511
Total Taxable Value 85,167,058 85,167,058 85,167,058 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
89,137,982 85,167,058 83,860,735 79,889,811


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,970,924 5,277,247


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
89,137,982 85,167,058 83,860,735 79,889,811

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

The PVS found your local value to be valid, and local value was certified

001-904/Frankston ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 138,805,198 .9832 141,176,262 138,805,198
B. Multi-Family Residences 1,820,791 N/A 1,820,791 1,820,791
C1. Vacant Lots 7,483,844 N/A 7,483,844 7,483,844
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,450,042 .9396 4,736,190 4,450,042
D2. Real Prop Farm & Ranch 342,132 N/A 342,132 342,132
E. Real Prop NonQual Acres 78,111,909 .9831 79,457,160 78,111,909
F1. Commercial Real 14,968,306 .9708 15,417,788 14,968,306
F2. Industrial Real 654,637 N/A 654,637 654,637
G. Oil, Gas, Minerals 25,921,797 1.0084 25,704,699 25,921,797
J. Utilities 22,827,065 .8272 27,596,229 22,827,065
L1. Commercial Personal 6,297,776 N/A 6,297,776 6,297,776
L2. Industrial Personal 10,019,192 N/A 10,019,192 10,019,192
M. Other Personal 4,043,234 N/A 4,043,234 4,043,234
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 390,346 N/A 390,346 390,346
S. Special Inventory 2,083,694 N/A 2,083,694 2,083,694
Subtotal 318,219,963 327,223,974 318,219,963
Less Total Deductions 69,827,312   71,283,626 69,827,312
Total Taxable Value 248,392,651 255,940,348 248,392,651 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