taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

183/Panola

210-902/Joaquin ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 1,294,600 N/A 1,294,600 1,294,600
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 320,620 N/A 320,620 320,620
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 527,620 N/A 527,620 527,620
D2. Real Prop Farm & Ranch 362,580 N/A 362,580 362,580
E. Real Prop NonQual Acres 1,941,380 N/A 1,941,380 1,941,380
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 6,803,090 N/A 6,803,090 6,803,090
J. Utilities 1,858,650 N/A 1,858,650 1,858,650
L1. Commercial Personal 1,230 N/A 1,230 1,230
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 500,800 N/A 500,800 500,800
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 13,610,570 13,610,570 13,610,570
Less Total Deductions 1,430,790   1,430,790 1,430,790
Total Taxable Value 12,179,780 12,179,780 12,179,780 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
12,446,800 12,179,780 12,222,980 11,955,960


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
267,020 223,820


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
12,446,800 12,179,780 12,222,980 11,955,960

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

210/Shelby

210-902/Joaquin ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 43,691,120 .9729 44,908,130 43,691,120
B. Multi-Family Residences 532,810 N/A 532,810 532,810
C1. Vacant Lots 2,041,150 N/A 2,041,150 2,041,150
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,637,467 .9911 6,697,268 6,637,467
D2. Real Prop Farm & Ranch 2,850,646 N/A 2,850,646 2,850,646
E. Real Prop NonQual Acres 41,001,434 .9825 41,731,739 41,001,434
F1. Commercial Real 11,105,696 .8803 12,615,808 11,105,696
F2. Industrial Real 398,080 N/A 398,080 398,080
G. Oil, Gas, Minerals 36,662,760 .9976 36,750,962 36,662,760
J. Utilities 32,315,550 .9898 32,648,565 32,315,550
L1. Commercial Personal 12,093,478 N/A 12,093,478 12,093,478
L2. Industrial Personal 21,808,180 N/A 21,808,180 21,808,180
M. Other Personal 4,896,050 N/A 4,896,050 4,896,050
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 102,800 N/A 102,800 102,800
S. Special Inventory 1,980 N/A 1,980 1,980
Subtotal 216,139,201 220,077,646 216,139,201
Less Total Deductions 34,118,809   34,811,444 34,118,809
Total Taxable Value 182,020,392 185,266,202 182,020,392 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
188,129,463 182,020,392 182,437,927 176,328,856


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,109,071 5,691,536


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
188,129,463 182,020,392 182,437,927 176,328,856

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

210-902/Joaquin ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 44,985,720 .9737 46,202,730 44,985,720
B. Multi-Family Residences 532,810 N/A 532,810 532,810
C1. Vacant Lots 2,361,770 N/A 2,361,770 2,361,770
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,165,087 .9917 7,224,888 7,165,087
D2. Real Prop Farm & Ranch 3,213,226 N/A 3,213,226 3,213,226
E. Real Prop NonQual Acres 42,942,814 .9833 43,673,119 42,942,814
F1. Commercial Real 11,105,696 .8803 12,615,808 11,105,696
F2. Industrial Real 398,080 N/A 398,080 398,080
G. Oil, Gas, Minerals 43,465,850 .9980 43,554,052 43,465,850
J. Utilities 34,174,200 .9903 34,507,215 34,174,200
L1. Commercial Personal 12,094,708 N/A 12,094,708 12,094,708
L2. Industrial Personal 21,808,180 N/A 21,808,180 21,808,180
M. Other Personal 5,396,850 N/A 5,396,850 5,396,850
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 102,800 N/A 102,800 102,800
S. Special Inventory 1,980 N/A 1,980 1,980
Subtotal 229,749,771 233,688,216 229,749,771
Less Total Deductions 35,549,599   36,242,234 35,549,599
Total Taxable Value 194,200,172 197,445,982 194,200,172 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