taxes Property Tax Assistance

2017 ISD Summary Worksheet

081/Freestone

081-905/Wortham ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	21,122,054	.8865	23,826,344	23,826,344
B. Multi-Family Residences	203,356	N/A	203,356	203,356
C1. Vacant Lots	717,449	N/A	717,449	717,449
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	4,077,742	.9903	4,117,833	4,117,833
D2. Real Prop Farm & Ranch	933,142	N/A	933,142	933,142
E. Real Prop NonQual Acres	24,980,448	.8652	28,872,455	28,872,455
F1. Commercial Real	2,582,601	N/A	2,582,601	2,582,601
F2. Industrial Real	1,070,036	N/A	1,070,036	1,070,036
G. Oil, Gas, Minerals	723,630	N/A	723,630	723,630
J. Utilities	76,880,893	.4754	161,718,328	161,718,328
L1. Commercial Personal	1,778,764	N/A	1,778,764	1,778,764
L2. Industrial Personal	2,810,120	N/A	2,810,120	2,810,120
M. Other Personal	2,982,255	N/A	2,982,255	2,982,255
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	140,862,490		232,336,313	232,336,313
Less Total Deductions	14,183,532		14,938,260	14,938,260
Total Taxable Value	126,678,958		217,398,053	217,398,053 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
220,678,376	217,398,053	220,678,376	217,398,053

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
3,280,323	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
220,678,376	217,398,053	220,678,376	217,398,053

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)

147/Limestone

081-905/Wortham ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	172,340	N/A	172,340	172,340
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)	100,270	N/A	100,270	100,270
D2. Real Prop Farm & Ranch	107,250	N/A	107,250	107,250
E. Real Prop NonQual Acres	705,290	N/A	705,290	705,290
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	70,150	N/A	70,150	70,150
L1. Commercial Personal	0	N/A	0	0
L2. Industrial Personal	0	N/A	0	0
M. Other Personal	183,530	N/A	183,530	183,530
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	1,338,830		1,338,830	1,338,830
Less Total Deductions	246,931		246,931	246,931
Total Taxable Value	1,091,899		1,091,899	1,091,899 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
1,146,899	1,091,899	1,146,899	1,091,899

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
55,000	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
1,146,899	1,091,899	1,146,899	1,091,899

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

175/Navarro

081-905/Wortham ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	474,070	N/A	474,070	474,070
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	5,600	N/A	5,600	5,600
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	2,106,483	1.1266	1,869,814	2,106,483
D2. Real Prop Farm & Ranch	150,500	N/A	150,500	150,500
E. Real Prop NonQual Acres	11,629,102	1.0158	11,448,220	11,629,102
F1. Commercial Real	0	N/A	0	0
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	839,237	N/A	839,237	839,237
J. Utilities	6,478,350	1.0402	6,227,985	6,478,350
L1. Commercial Personal	10,230	N/A	10,230	10,230
L2. Industrial Personal	509,870	N/A	509,870	509,870
M. Other Personal	827,630	N/A	827,630	827,630
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	23,031,072		22,363,156	23,031,072
Less Total Deductions	2,553,232		2,553,232	2,553,232
Total Taxable Value	20,477,840		19,809,924	20,477,840 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
20,891,590	20,477,840	20,891,590	20,477,840

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
413,750	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
20,891,590	20,477,840	20,891,590	20,477,840

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

081-905/Wortham ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	21,768,464	.8895	24,472,754	24,472,754
B. Multi-Family Residences	203,356	N/A	203,356	203,356
C1. Vacant Lots	723,049	N/A	723,049	723,049
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	6,284,495	1.0323	6,087,917	6,324,586
D2. Real Prop Farm & Ranch	1,190,892	N/A	1,190,892	1,190,892
E. Real Prop NonQual Acres	37,314,840	.9095	41,025,965	41,206,847
F1. Commercial Real	2,582,601	N/A	2,582,601	2,582,601
F2. Industrial Real	1,070,036	N/A	1,070,036	1,070,036
G. Oil, Gas, Minerals	1,562,867	N/A	1,562,867	1,562,867
J. Utilities	83,429,393	.4966	168,016,463	168,266,828
L1. Commercial Personal	1,788,994	N/A	1,788,994	1,788,994
L2. Industrial Personal	3,319,990	N/A	3,319,990	3,319,990
M. Other Personal	3,993,415	N/A	3,993,415	3,993,415
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	165,232,392		256,038,299	256,706,215
Less Total Deductions	16,983,695		17,738,423	17,738,423
Total Taxable Value	148,248,697		238,299,876	238,967,792 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

081-905/Wortham 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
242,716,865	238,967,792	242,716,865	238,967,792

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
3,749,073	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
242,716,865	238,967,792	242,716,865	238,967,792

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