taxes Property Tax Assistance

2017 ISD Summary Worksheet

230/Upshur

230-901/Big Sandy ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 69,880,271 N/A 69,880,271 69,880,271
B. Multi-Family Residences 3,793,696 N/A 3,793,696 3,793,696
C1. Vacant Lots 1,586,483 N/A 1,586,483 1,586,483
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,101,411 N/A 5,101,411 5,101,411
D2. Real Prop Farm & Ranch 3,534,302 N/A 3,534,302 3,534,302
E. Real Prop NonQual Acres 68,194,985 N/A 68,194,985 68,194,985
F1. Commercial Real 13,933,605 N/A 13,933,605 13,933,605
F2. Industrial Real 3,666,200 N/A 3,666,200 3,666,200
G. Oil, Gas, Minerals 2,028,057 N/A 2,028,057 2,028,057
J. Utilities 35,332,260 N/A 35,332,260 35,332,260
L1. Commercial Personal 5,254,658 N/A 5,254,658 5,254,658
L2. Industrial Personal 7,059,300 N/A 7,059,300 7,059,300
M. Other Personal 3,003,030 N/A 3,003,030 3,003,030
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 222,368,258 222,368,258 222,368,258
Less Total Deductions 39,260,196   39,260,196 39,260,196
Total Taxable Value 183,108,062 183,108,062 183,108,062 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
190,808,726 183,108,062 190,808,726 183,108,062


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,700,664 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
190,808,726 183,108,062 190,808,726 183,108,062

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

250/Wood

230-901/Big Sandy ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 34,240 N/A 34,240 34,240
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 760,917 .8114 937,734 760,917
D2. Real Prop Farm & Ranch 144,970 N/A 144,970 144,970
E. Real Prop NonQual Acres 12,460,243 1.1149 11,176,108 12,460,243
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 11,568,130 1.0321 11,208,342 11,568,130
J. Utilities 12,090,840 1.0092 11,980,618 12,090,840
L1. Commercial Personal 15,600 N/A 15,600 15,600
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 126,910 N/A 126,910 126,910
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 37,201,850 35,624,522 37,201,850
Less Total Deductions 2,660,100   2,660,100 2,660,100
Total Taxable Value 34,541,750 32,964,422 34,541,750 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
35,204,140 34,541,750 35,204,140 34,541,750


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
662,390 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
35,204,140 34,541,750 35,204,140 34,541,750

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

230-901/Big Sandy ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 69,914,511 N/A 69,914,511 69,914,511
B. Multi-Family Residences 3,793,696 N/A 3,793,696 3,793,696
C1. Vacant Lots 1,586,483 N/A 1,586,483 1,586,483
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,862,328 .9707 6,039,145 5,862,328
D2. Real Prop Farm & Ranch 3,679,272 N/A 3,679,272 3,679,272
E. Real Prop NonQual Acres 80,655,228 1.0162 79,371,093 80,655,228
F1. Commercial Real 13,933,605 N/A 13,933,605 13,933,605
F2. Industrial Real 3,666,200 N/A 3,666,200 3,666,200
G. Oil, Gas, Minerals 13,596,187 1.0272 13,236,399 13,596,187
J. Utilities 47,423,100 1.0023 47,312,878 47,423,100
L1. Commercial Personal 5,270,258 N/A 5,270,258 5,270,258
L2. Industrial Personal 7,059,300 N/A 7,059,300 7,059,300
M. Other Personal 3,129,940 N/A 3,129,940 3,129,940
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 259,570,108 257,992,780 259,570,108
Less Total Deductions 41,920,296   41,920,296 41,920,296
Total Taxable Value 217,649,812 216,072,484 217,649,812 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

230-901/Big Sandy 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
226,012,866 217,649,812 226,012,866 217,649,812


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,363,054 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
226,012,866 217,649,812 226,012,866 217,649,812

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