taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

047/Comanche

047-902/DeLeon ISD

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


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 54,652,420 .9222 59,263,088 54,652,420
B. Multi-Family Residences 114,390 N/A 114,390 114,390
C1. Vacant Lots 2,675,200 N/A 2,675,200 2,675,200
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,785,050 .9600 13,317,599 12,785,050
D2. Real Prop Farm & Ranch 4,365,860 N/A 4,365,860 4,365,860
E. Real Prop NonQual Acres 49,436,330 .9708 50,923,290 49,436,330
F1. Commercial Real 9,559,180 .9220 10,367,874 9,559,180
F2. Industrial Real 3,631,320 N/A 3,631,320 3,631,320
G. Oil, Gas, Minerals 12,340,672 1.0203 12,095,141 12,340,672
J. Utilities 10,414,500 .9103 11,440,734 10,414,500
L1. Commercial Personal 5,826,600 N/A 5,826,600 5,826,600
L2. Industrial Personal 21,735,960 N/A 21,735,960 21,735,960
M. Other Personal 861,380 N/A 861,380 861,380
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 345,480 N/A 345,480 345,480
Subtotal 188,744,342 196,963,916 188,744,342
Less Total Deductions 38,069,589   41,164,341 38,069,589
Total Taxable Value 150,674,753 155,799,575 150,674,753 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
159,150,420 150,674,753 159,150,420 150,674,753


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,475,667 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
159,150,420 150,674,753 159,150,420 150,674,753

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

067/Eastland

047-902/DeLeon ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 2,477,970 N/A 2,477,970 2,477,970
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 67,100 N/A 67,100 67,100
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,461,030 N/A 1,461,030 1,461,030
D2. Real Prop Farm & Ranch 4,291,630 N/A 4,291,630 4,291,630
E. Real Prop NonQual Acres 7,383,250 N/A 7,383,250 7,383,250
F1. Commercial Real 366,550 N/A 366,550 366,550
F2. Industrial Real 174,050 N/A 174,050 174,050
G. Oil, Gas, Minerals 514,500 N/A 514,500 514,500
J. Utilities 2,477,060 N/A 2,477,060 2,477,060
L1. Commercial Personal 40,340 N/A 40,340 40,340
L2. Industrial Personal 790,330 N/A 790,330 790,330
M. Other Personal 251,650 N/A 251,650 251,650
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 20,295,460 20,295,460 20,295,460
Less Total Deductions 3,956,572   3,956,572 3,956,572
Total Taxable Value 16,338,888 16,338,888 16,338,888 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
16,924,708 16,338,888 16,924,708 16,338,888


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
585,820 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
16,924,708 16,338,888 16,924,708 16,338,888

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

072/Erath

047-902/DeLeon ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 440,410 N/A 440,410 440,410
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 41,910 N/A 41,910 41,910
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,045,990 N/A 1,045,990 1,045,990
D2. Real Prop Farm & Ranch 105,870 N/A 105,870 105,870
E. Real Prop NonQual Acres 3,166,650 N/A 3,166,650 3,166,650
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 75,230 N/A 75,230 75,230
J. Utilities 1,024,650 N/A 1,024,650 1,024,650
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 19,330 N/A 19,330 19,330
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 5,920,040 5,920,040 5,920,040
Less Total Deductions 1,051,330   1,051,330 1,051,330
Total Taxable Value 4,868,710 4,868,710 4,868,710 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
5,059,440 4,868,710 5,059,440 4,868,710


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
190,730 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
5,059,440 4,868,710 5,059,440 4,868,710

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

047-902/DeLeon ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 57,570,800 .9259 62,181,468 57,570,800
B. Multi-Family Residences 114,390 N/A 114,390 114,390
C1. Vacant Lots 2,784,210 N/A 2,784,210 2,784,210
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 15,292,070 .9663 15,824,619 15,292,070
D2. Real Prop Farm & Ranch 8,763,360 N/A 8,763,360 8,763,360
E. Real Prop NonQual Acres 59,986,230 .9758 61,473,190 59,986,230
F1. Commercial Real 9,925,730 .9247 10,734,424 9,925,730
F2. Industrial Real 3,805,370 N/A 3,805,370 3,805,370
G. Oil, Gas, Minerals 12,930,402 1.0194 12,684,871 12,930,402
J. Utilities 13,916,210 .9313 14,942,444 13,916,210
L1. Commercial Personal 5,866,940 N/A 5,866,940 5,866,940
L2. Industrial Personal 22,526,290 N/A 22,526,290 22,526,290
M. Other Personal 1,132,360 N/A 1,132,360 1,132,360
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 345,480 N/A 345,480 345,480
Subtotal 214,959,842 223,179,416 214,959,842
Less Total Deductions 43,077,491   46,172,243 43,077,491
Total Taxable Value 171,882,351 177,007,173 171,882,351 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