taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

066/Duval

066-902/San Diego ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 58,884,240 .7923 74,320,636 74,320,636
B. Multi-Family Residences 1,780,910 N/A 1,780,910 1,780,910
C1. Vacant Lots 1,072,673 N/A 1,072,673 1,072,673
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,298,791 .9717 20,889,634 20,889,634
D2. Real Prop Farm & Ranch 16,890 N/A 16,890 16,890
E. Real Prop NonQual Acres 32,310,038 .6697 48,245,540 48,245,540
F1. Commercial Real 5,252,220 N/A 5,252,220 5,252,220
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 15,308,840 .9681 15,813,284 15,813,284
J. Utilities 43,938,650 .8777 50,061,126 50,061,126
L1. Commercial Personal 5,041,380 N/A 5,041,380 5,041,380
L2. Industrial Personal 9,318,110 N/A 9,318,110 9,318,110
M. Other Personal 2,255,840 N/A 2,255,840 2,255,840
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 195,478,582 234,068,243 234,068,243
Less Total Deductions 43,882,413   52,051,948 52,051,948
Total Taxable Value 151,596,169 182,016,295 182,016,295 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
188,128,298 182,016,295 188,128,298 182,016,295


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,112,003 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
188,128,298 182,016,295 188,128,298 182,016,295

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

125/Jim Wells

066-902/San Diego ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 6,916,684 .6869 10,069,419 10,069,419
B. Multi-Family Residences 60,463 N/A 60,463 60,463
C1. Vacant Lots 334,566 N/A 334,566 334,566
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,507,287 .9908 2,530,585 2,530,585
D2. Real Prop Farm & Ranch 81,400 N/A 81,400 81,400
E. Real Prop NonQual Acres 11,297,630 .8018 14,090,334 14,090,334
F1. Commercial Real 6,361,572 .9934 6,403,837 6,403,837
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 29,770 N/A 29,770 29,770
J. Utilities 5,918,320 .8857 6,682,082 6,682,082
L1. Commercial Personal 2,921,215 .9988 2,924,725 2,924,725
L2. Industrial Personal 13,520 N/A 13,520 13,520
M. Other Personal 757,532 N/A 757,532 757,532
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 583 N/A 583 583
Subtotal 37,200,542 43,978,816 43,978,816
Less Total Deductions 5,414,944   6,893,152 6,893,152
Total Taxable Value 31,785,598 37,085,664 37,085,664 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
38,291,878 37,085,664 38,291,878 37,085,664


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,206,214 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
38,291,878 37,085,664 38,291,878 37,085,664

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

066-902/San Diego ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 65,800,924 .7797 84,390,055 84,390,055
B. Multi-Family Residences 1,841,373 N/A 1,841,373 1,841,373
C1. Vacant Lots 1,407,239 N/A 1,407,239 1,407,239
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 22,806,078 .9738 23,420,219 23,420,219
D2. Real Prop Farm & Ranch 98,290 N/A 98,290 98,290
E. Real Prop NonQual Acres 43,607,668 .6996 62,335,874 62,335,874
F1. Commercial Real 11,613,792 .9964 11,656,057 11,656,057
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 15,338,610 .9682 15,843,054 15,843,054
J. Utilities 49,856,970 .8786 56,743,208 56,743,208
L1. Commercial Personal 7,962,595 .9996 7,966,105 7,966,105
L2. Industrial Personal 9,331,630 N/A 9,331,630 9,331,630
M. Other Personal 3,013,372 N/A 3,013,372 3,013,372
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 583 N/A 583 583
Subtotal 232,679,124 278,047,059 278,047,059
Less Total Deductions 49,297,357   58,945,100 58,945,100
Total Taxable Value 183,381,767 219,101,959 219,101,959 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