taxes Property Tax Assistance

2017 ISD Summary Worksheet

047/Comanche

047-902/De Leon ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	66,645,102	.8856	75,254,180	75,254,180
B. Multi-Family Residences	181,950	N/A	181,950	181,950
C1. Vacant Lots	2,906,150	N/A	2,906,150	2,906,150
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	12,244,371	.9162	13,363,949	13,363,949
D2. Real Prop Farm & Ranch	5,240,299	N/A	5,240,299	5,240,299
E. Real Prop NonQual Acres	63,199,886	1.0084	62,673,429	62,673,429
F1. Commercial Real	10,915,680	.9102	11,992,617	11,992,617
F2. Industrial Real	4,217,030	N/A	4,217,030	4,217,030
G. Oil, Gas, Minerals	9,285,174	N/A	9,285,174	9,285,174
J. Utilities	12,553,360	.8645	14,520,949	14,520,949
L1. Commercial Personal	6,859,090	N/A	6,859,090	6,859,090
L2. Industrial Personal	22,773,760	N/A	22,773,760	22,773,760
M. Other Personal	875,230	N/A	875,230	875,230
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	303,870	N/A	303,870	303,870
Subtotal	218,200,952		230,447,677	230,447,677
Less Total Deductions	46,145,382		52,038,732	52,038,732
Total Taxable Value	172,055,570		178,408,945	178,408,945 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
187,226,434	178,408,945	187,226,434	178,408,945

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
8,817,489	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
187,226,434	178,408,945	187,226,434	178,408,945

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

did not exceed the state value and:

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)

067/Eastland

047-902/De Leon ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	2,331,650	N/A	2,331,650	2,331,650
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	31,150	N/A	31,150	31,150
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	1,674,860	N/A	1,674,860	1,674,860
D2. Real Prop Farm & Ranch	1,213,220	N/A	1,213,220	1,213,220
E. Real Prop NonQual Acres	10,944,440	N/A	10,944,440	10,944,440
F1. Commercial Real	417,960	N/A	417,960	417,960
F2. Industrial Real	109,420	N/A	109,420	109,420
G. Oil, Gas, Minerals	234,200	N/A	234,200	234,200
J. Utilities	2,557,990	N/A	2,557,990	2,557,990
L1. Commercial Personal	43,720	N/A	43,720	43,720
L2. Industrial Personal	568,880	N/A	568,880	568,880
M. Other Personal	303,530	N/A	303,530	303,530
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	20,431,020		20,431,020	20,431,020
Less Total Deductions	3,500,364		3,500,364	3,500,364
Total Taxable Value	16,930,656		16,930,656	16,930,656 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
17,514,496	16,930,656	17,514,496	16,930,656

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
583,840	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
17,514,496	16,930,656	17,514,496	16,930,656

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

072/Erath

047-902/De Leon ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	456,100	N/A	456,100	456,100
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	18,350	N/A	18,350	18,350
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	1,046,810	N/A	1,046,810	1,046,810
D2. Real Prop Farm & Ranch	161,870	N/A	161,870	161,870
E. Real Prop NonQual Acres	3,339,890	N/A	3,339,890	3,339,890
F1. Commercial Real	0	N/A	0	0
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	51,130	N/A	51,130	51,130
J. Utilities	1,954,840	N/A	1,954,840	1,954,840
L1. Commercial Personal	0	N/A	0	0
L2. Industrial Personal	0	N/A	0	0
M. Other Personal	21,050	N/A	21,050	21,050
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	7,050,040		7,050,040	7,050,040
Less Total Deductions	1,114,249		1,114,249	1,114,249
Total Taxable Value	5,935,791		5,935,791	5,935,791 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
6,126,023	5,935,791	6,126,023	5,935,791

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
190,232	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
6,126,023	5,935,791	6,126,023	5,935,791

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

047-902/De Leon ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	69,432,852	.8897	78,041,930	78,041,930
B. Multi-Family Residences	181,950	N/A	181,950	181,950
C1. Vacant Lots	2,955,650	N/A	2,955,650	2,955,650
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	14,966,041	.9304	16,085,619	16,085,619
D2. Real Prop Farm & Ranch	6,615,389	N/A	6,615,389	6,615,389
E. Real Prop NonQual Acres	77,484,216	1.0068	76,957,759	76,957,759
F1. Commercial Real	11,333,640	.9132	12,410,577	12,410,577
F2. Industrial Real	4,326,450	N/A	4,326,450	4,326,450
G. Oil, Gas, Minerals	9,570,504	N/A	9,570,504	9,570,504
J. Utilities	17,066,190	.8966	19,033,779	19,033,779
L1. Commercial Personal	6,902,810	N/A	6,902,810	6,902,810
L2. Industrial Personal	23,342,640	N/A	23,342,640	23,342,640
M. Other Personal	1,199,810	N/A	1,199,810	1,199,810
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	303,870	N/A	303,870	303,870
Subtotal	245,682,012		257,928,737	257,928,737
Less Total Deductions	50,759,995		56,653,345	56,653,345
Total Taxable Value	194,922,017		201,275,392	201,275,392 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

Comptroller Of Public Accounts - Property Tax Division

2017 ISD Summary Worksheet

047-902/De Leon ISD

Final Values Worksheet

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
210,866,953	201,275,392	210,866,953	201,275,392

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
9,591,561	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
210,866,953	201,275,392	210,866,953	201,275,392

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