taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

145/Leon

145-911/Leon ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 43,803,060 .8943 48,980,275 43,803,060
B. Multi-Family Residences 276,360 N/A 276,360 276,360
C1. Vacant Lots 3,118,860 N/A 3,118,860 3,118,860
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,973,030 1.2598 7,122,795 8,973,030
D2. Real Prop Farm & Ranch 17,410,600 N/A 17,410,600 17,410,600
E. Real Prop NonQual Acres 114,826,320 .6397 179,500,266 114,826,320
F1. Commercial Real 11,375,890 N/A 11,375,890 11,375,890
F2. Industrial Real 12,778,750 N/A 12,778,750 12,778,750
G. Oil, Gas, Minerals 158,234,330 .9859 160,497,343 158,234,330
J. Utilities 143,461,190 .9814 146,180,141 143,461,190
L1. Commercial Personal 9,936,610 N/A 9,936,610 9,936,610
L2. Industrial Personal 259,304,260 N/A 259,304,260 259,304,260
M. Other Personal 4,872,660 N/A 4,872,660 4,872,660
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 788,371,920 861,354,810 788,371,920
Less Total Deductions 52,113,551   56,016,728 52,113,551
Total Taxable Value 736,258,369 805,338,082 736,258,369 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
743,485,159 736,258,369 743,485,159 736,258,369


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,226,790 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
743,485,159 736,258,369 743,485,159 736,258,369

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

198/Robertson

145-911/Leon ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 32,862,790 N/A 32,862,790 32,862,790
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,836,398 N/A 3,836,398 3,836,398
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 883,497 N/A 883,497 883,497
D2. Real Prop Farm & Ranch 443,412 N/A 443,412 443,412
E. Real Prop NonQual Acres 6,886,630 N/A 6,886,630 6,886,630
F1. Commercial Real 65,489 N/A 65,489 65,489
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,008,886 N/A 2,008,886 2,008,886
J. Utilities 4,464,055 N/A 4,464,055 4,464,055
L1. Commercial Personal 55,675 N/A 55,675 55,675
L2. Industrial Personal 26,212 N/A 26,212 26,212
M. Other Personal 373,731 N/A 373,731 373,731
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 185,625 N/A 185,625 185,625
S. Special Inventory 0 N/A 0 0
Subtotal 52,092,400 52,092,400 52,092,400
Less Total Deductions 9,894,287   9,894,287 9,894,287
Total Taxable Value 42,198,113 42,198,113 42,198,113 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
43,253,679 42,198,113 43,253,679 42,198,113


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,055,566 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
43,253,679 42,198,113 43,253,679 42,198,113

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

145-911/Leon ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 76,665,850 .9367 81,843,065 76,665,850
B. Multi-Family Residences 276,360 N/A 276,360 276,360
C1. Vacant Lots 6,955,258 N/A 6,955,258 6,955,258
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,856,527 1.2311 8,006,292 9,856,527
D2. Real Prop Farm & Ranch 17,854,012 N/A 17,854,012 17,854,012
E. Real Prop NonQual Acres 121,712,950 .6530 186,386,896 121,712,950
F1. Commercial Real 11,441,379 N/A 11,441,379 11,441,379
F2. Industrial Real 12,778,750 N/A 12,778,750 12,778,750
G. Oil, Gas, Minerals 160,243,216 .9861 162,506,229 160,243,216
J. Utilities 147,925,245 .9820 150,644,196 147,925,245
L1. Commercial Personal 9,992,285 N/A 9,992,285 9,992,285
L2. Industrial Personal 259,330,472 N/A 259,330,472 259,330,472
M. Other Personal 5,246,391 N/A 5,246,391 5,246,391
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 185,625 N/A 185,625 185,625
S. Special Inventory 0 N/A 0 0
Subtotal 840,464,320 913,447,210 840,464,320
Less Total Deductions 62,007,838   65,911,015 62,007,838
Total Taxable Value 778,456,482 847,536,195 778,456,482 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