taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

226/Tom Green

226-901/Christoval ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 142,570,170 .8404 169,645,609 169,645,609
B. Multi-Family Residences 336,740 N/A 336,740 336,740
C1. Vacant Lots 4,496,740 N/A 4,496,740 4,496,740
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,073,990 1.2553 9,618,149 9,618,149
D2. Real Prop Farm & Ranch 2,671,330 N/A 2,671,330 2,671,330
E. Real Prop NonQual Acres 48,166,490 .8909 54,064,979 54,064,979
F1. Commercial Real 1,916,570 N/A 1,916,570 1,916,570
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 7,932,290 1.0720 7,399,524 7,399,524
J. Utilities 12,622,220 1.0485 12,038,360 12,038,360
L1. Commercial Personal 3,181,600 N/A 3,181,600 3,181,600
L2. Industrial Personal 66,696,520 N/A 66,696,520 66,696,520
M. Other Personal 237,680 N/A 237,680 237,680
N. Intangible Personal Prop 1,640 N/A 1,640 1,640
O. Residential Inventory 164,130 N/A 164,130 164,130
S. Special Inventory 0 N/A 0 0
Subtotal 303,068,110 332,469,571 332,469,571
Less Total Deductions 72,494,026   81,723,587 81,723,587
Total Taxable Value 230,574,084 250,745,984 250,745,984 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
258,555,244 250,745,984 258,555,244 250,745,984


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,809,260 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
284,022,044 276,212,784 284,022,044 276,212,784

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 taxable value to be invalid, and state value was certified because your local value:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)