taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

161/McLennan

161-923/Bosqueville ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 88,680,335 N/A 88,680,335 88,680,335
B. Multi-Family Residences 427,230 N/A 427,230 427,230
C1. Vacant Lots 6,306,035 N/A 6,306,035 6,306,035
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,363,133 N/A 1,363,133 1,363,133
D2. Real Prop Farm & Ranch 1,614,934 N/A 1,614,934 1,614,934
E. Real Prop NonQual Acres 15,097,311 N/A 15,097,311 15,097,311
F1. Commercial Real 22,044,144 N/A 22,044,144 22,044,144
F2. Industrial Real 2,074,294 N/A 2,074,294 2,074,294
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 3,068,720 N/A 3,068,720 3,068,720
L1. Commercial Personal 25,491,780 N/A 25,491,780 25,491,780
L2. Industrial Personal 4,868,690 N/A 4,868,690 4,868,690
M. Other Personal 461,410 N/A 461,410 461,410
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 741,350 N/A 741,350 741,350
S. Special Inventory 154,580 N/A 154,580 154,580
Subtotal 172,393,946 172,393,946 172,393,946
Less Total Deductions 33,225,834   33,225,834 33,225,834
Total Taxable Value 139,168,112 139,168,112 139,168,112 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
144,782,113 139,168,112 144,782,113 139,168,112


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,614,001 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
144,782,113 139,168,112 144,782,113 139,168,112

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