taxes Property Tax Assistance

2017 ISD Summary Worksheet

060/Delta

060-902/Cooper ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 73,733,795 .8946 82,420,965 73,733,795
B. Multi-Family Residences 1,003,110 N/A 1,003,110 1,003,110
C1. Vacant Lots 1,943,760 N/A 1,943,760 1,943,760
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,161,310 .8439 15,595,597 13,161,310
D2. Real Prop Farm & Ranch 6,874,935 N/A 6,874,935 6,874,935
E. Real Prop NonQual Acres 71,321,905 .8897 80,163,993 71,321,905
F1. Commercial Real 8,248,220 N/A 8,248,220 8,248,220
F2. Industrial Real 1,388,590 N/A 1,388,590 1,388,590
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 50,453,400 .6358 79,354,199 50,453,400
L1. Commercial Personal 3,695,890 N/A 3,695,890 3,695,890
L2. Industrial Personal 2,676,670 N/A 2,676,670 2,676,670
M. Other Personal 1,480,200 N/A 1,480,200 1,480,200
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 72,990 N/A 72,990 72,990
Subtotal 236,054,775 284,919,119 236,054,775
Less Total Deductions 51,289,293   56,712,257 51,289,293
Total Taxable Value 184,765,482 228,206,862 184,765,482 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
195,728,355 184,765,482 195,728,355 184,765,482


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
10,962,873 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
195,728,355 184,765,482 195,728,355 184,765,482

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 invalid, but local value was certified because your school district is in year one of the grace period.

116/Hunt

060-902/Cooper ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 21,900 N/A 21,900 21,900
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 247,710 N/A 247,710 247,710
D2. Real Prop Farm & Ranch 21,870 N/A 21,870 21,870
E. Real Prop NonQual Acres 1,843,560 N/A 1,843,560 1,843,560
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 654,850 N/A 654,850 654,850
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 50,270 N/A 50,270 50,270
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 2,840,160 2,840,160 2,840,160
Less Total Deductions 467,326   467,326 467,326
Total Taxable Value 2,372,834 2,372,834 2,372,834 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
2,487,834 2,372,834 2,487,834 2,372,834


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
115,000 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
2,487,834 2,372,834 2,487,834 2,372,834

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

060-902/Cooper ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 73,733,795 .8946 82,420,965 73,733,795
B. Multi-Family Residences 1,003,110 N/A 1,003,110 1,003,110
C1. Vacant Lots 1,965,660 N/A 1,965,660 1,965,660
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,409,020 .8464 15,843,307 13,409,020
D2. Real Prop Farm & Ranch 6,896,805 N/A 6,896,805 6,896,805
E. Real Prop NonQual Acres 73,165,465 .8922 82,007,553 73,165,465
F1. Commercial Real 8,248,220 N/A 8,248,220 8,248,220
F2. Industrial Real 1,388,590 N/A 1,388,590 1,388,590
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 51,108,250 .6388 80,009,049 51,108,250
L1. Commercial Personal 3,695,890 N/A 3,695,890 3,695,890
L2. Industrial Personal 2,676,670 N/A 2,676,670 2,676,670
M. Other Personal 1,530,470 N/A 1,530,470 1,530,470
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 72,990 N/A 72,990 72,990
Subtotal 238,894,935 287,759,279 238,894,935
Less Total Deductions 51,756,619   57,179,583 51,756,619
Total Taxable Value 187,138,316 230,579,696 187,138,316 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

060-902/Cooper 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
198,216,189 187,138,316 198,216,189 187,138,316


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,077,873 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
198,216,189 187,138,316 198,216,189 187,138,316

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