taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

212/Smith

212-910/Winona ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 91,339,599 .9978 91,540,989 91,339,599
B. Multi-Family Residences 1,931,910 N/A 1,931,910 1,931,910
C1. Vacant Lots 9,058,069 N/A 9,058,069 9,058,069
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,927,148 1.3069 6,065,737 7,927,148
D2. Real Prop Farm & Ranch 1,441,430 N/A 1,441,430 1,441,430
E. Real Prop NonQual Acres 83,147,198 1.0549 78,819,981 83,147,198
F1. Commercial Real 35,836,582 .9863 36,334,363 35,836,582
F2. Industrial Real 22,564,149 N/A 22,564,149 22,564,149
G. Oil, Gas, Minerals 49,234,524 .9884 49,812,347 49,234,524
J. Utilities 26,456,167 .9809 26,971,319 26,456,167
L1. Commercial Personal 78,649,947 .9964 78,934,110 78,649,947
L2. Industrial Personal 26,792,244 N/A 26,792,244 26,792,244
M. Other Personal 10,324,535 N/A 10,324,535 10,324,535
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 154,518 N/A 154,518 154,518
S. Special Inventory 1,374,153 N/A 1,374,153 1,374,153
Subtotal 446,232,173 442,119,854 446,232,173
Less Total Deductions 70,380,901   70,491,688 70,380,901
Total Taxable Value 375,851,272 371,628,166 375,851,272 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
388,428,462 375,851,272 388,428,462 375,851,272


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
12,577,190 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
388,428,462 375,851,272 388,428,462 375,851,272

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