taxes Property Tax Assistance

2018 ISD Summary Worksheet

060/Delta

060-902/Cooper ISD

** This district is in year 2 of the grace period.


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 81,498,487 .9574 85,124,804 81,498,487
B. Multi-Family Residences 1,281,230 N/A 1,281,230 1,281,230
C1. Vacant Lots 2,487,800 N/A 2,487,800 2,487,800
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 14,896,770 .8401 17,733,006 14,896,770
D2. Real Prop Farm & Ranch 6,993,853 N/A 6,993,853 6,993,853
E. Real Prop NonQual Acres 76,547,940 .9432 81,157,697 76,547,940
F1. Commercial Real 9,067,580 N/A 9,067,580 9,067,580
F2. Industrial Real 1,674,480 N/A 1,674,480 1,674,480
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 51,434,030 .9105 56,489,874 51,434,030
L1. Commercial Personal 6,942,420 N/A 6,942,420 6,942,420
L2. Industrial Personal 2,377,570 N/A 2,377,570 2,377,570
M. Other Personal 1,649,140 N/A 1,649,140 1,649,140
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 56,600 N/A 56,600 56,600
Subtotal 256,907,900 273,036,054 256,907,900
Less Total Deductions 55,224,308   57,509,067 55,224,308
Total Taxable Value 201,683,592 215,526,987 201,683,592 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
212,842,437 201,683,592 212,842,437 201,683,592


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,158,845 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
212,842,437 201,683,592 212,842,437 201,683,592

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 two of the grace period.

116/Hunt

060-902/Cooper ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 22,780 N/A 22,780 22,780
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 255,600 N/A 255,600 255,600
D2. Real Prop Farm & Ranch 19,800 N/A 19,800 19,800
E. Real Prop NonQual Acres 1,898,860 N/A 1,898,860 1,898,860
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 634,090 N/A 634,090 634,090
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 62,630 N/A 62,630 62,630
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 2,893,760 2,893,760 2,893,760
Less Total Deductions 498,952   498,952 498,952
Total Taxable Value 2,394,808 2,394,808 2,394,808 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
2,509,808 2,394,808 2,509,808 2,394,808


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
2,509,808 2,394,808 2,509,808 2,394,808

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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 81,498,487 .9574 85,124,804 81,498,487
B. Multi-Family Residences 1,281,230 N/A 1,281,230 1,281,230
C1. Vacant Lots 2,510,580 N/A 2,510,580 2,510,580
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 15,152,370 .8423 17,988,606 15,152,370
D2. Real Prop Farm & Ranch 7,013,653 N/A 7,013,653 7,013,653
E. Real Prop NonQual Acres 78,446,800 .9445 83,056,557 78,446,800
F1. Commercial Real 9,067,580 N/A 9,067,580 9,067,580
F2. Industrial Real 1,674,480 N/A 1,674,480 1,674,480
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 52,068,120 .9115 57,123,964 52,068,120
L1. Commercial Personal 6,942,420 N/A 6,942,420 6,942,420
L2. Industrial Personal 2,377,570 N/A 2,377,570 2,377,570
M. Other Personal 1,711,770 N/A 1,711,770 1,711,770
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 56,600 N/A 56,600 56,600
Subtotal 259,801,660 275,929,814 259,801,660
Less Total Deductions 55,723,260   58,008,019 55,723,260
Total Taxable Value 204,078,400 217,921,795 204,078,400 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

2018 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
215,352,245 204,078,400 215,352,245 204,078,400


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,273,845 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
215,352,245 204,078,400 215,352,245 204,078,400

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