taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

215/Stephens

215-901/Breckenridge ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 187,392,060 .9234 202,937,037 187,392,060
B. Multi-Family Residences 3,929,100 N/A 3,929,100 3,929,100
C1. Vacant Lots 5,386,830 N/A 5,386,830 5,386,830
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 21,139,230 1.0401 20,325,203 21,139,230
D2. Real Prop Farm & Ranch 2,583,360 N/A 2,583,360 2,583,360
E. Real Prop NonQual Acres 87,866,720 .9361 93,864,673 87,866,720
F1. Commercial Real 44,730,960 .9753 45,863,796 44,730,960
F2. Industrial Real 4,894,330 N/A 4,894,330 4,894,330
G. Oil, Gas, Minerals 153,128,002 1.0016 152,883,389 153,128,002
J. Utilities 32,740,220 N/A 32,740,220 32,740,220
L1. Commercial Personal 24,612,370 N/A 24,612,370 24,612,370
L2. Industrial Personal 53,175,690 N/A 53,175,690 53,175,690
M. Other Personal 1,930,770 N/A 1,930,770 1,930,770
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 610,710 N/A 610,710 610,710
Subtotal 624,120,352 645,737,478 624,120,352
Less Total Deductions 99,559,769   107,158,527 99,559,769
Total Taxable Value 524,560,583 538,578,951 524,560,583 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
544,014,243 524,560,583 544,014,243 524,560,583


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
19,453,660 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
544,014,243 524,560,583 544,014,243 524,560,583

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