taxes Property Tax Assistance

2018 ISD Summary Worksheet

001/Anderson

001-904/Frankston ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	68,662,972	N/A	68,662,972	68,662,972
B. Multi-Family Residences	1,957,449	N/A	1,957,449	1,957,449
C1. Vacant Lots	1,499,782	N/A	1,499,782	1,499,782
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	3,970,542	N/A	3,970,542	3,970,542
D2. Real Prop Farm & Ranch	259,973	N/A	259,973	259,973
E. Real Prop NonQual Acres	68,516,711	N/A	68,516,711	68,516,711
F1. Commercial Real	14,021,827	N/A	14,021,827	14,021,827
F2. Industrial Real	633,666	N/A	633,666	633,666
G. Oil, Gas, Minerals	7,729,805	N/A	7,729,805	7,729,805
J. Utilities	15,039,689	N/A	15,039,689	15,039,689
L1. Commercial Personal	3,706,930	N/A	3,706,930	3,706,930
L2. Industrial Personal	12,433,320	N/A	12,433,320	12,433,320
M. Other Personal	4,212,768	N/A	4,212,768	4,212,768
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	375,897	N/A	375,897	375,897
S. Special Inventory	2,220,304	N/A	2,220,304	2,220,304
Subtotal	205,241,635		205,241,635	205,241,635
Less Total Deductions	41,872,519		41,872,519	41,872,519
Total Taxable Value	163,369,116		163,369,116	163,369,116 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
169,638,640	163,369,116	160,731,808	154,462,284

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
6,269,524	8,906,832

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
169,638,640	163,369,116	160,731,808	154,462,284

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

107/Henderson

001-904/Frankston ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	82,202,450	.9567	85,922,912	82,202,450
B. Multi-Family Residences	113,900	N/A	113,900	113,900
C1. Vacant Lots	5,199,700	N/A	5,199,700	5,199,700
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	953,390	.7596	1,255,197	953,390
D2. Real Prop Farm & Ranch	177,820	N/A	177,820	177,820
E. Real Prop NonQual Acres	18,599,340	.9800	18,978,918	18,599,340
F1. Commercial Real	3,147,460	N/A	3,147,460	3,147,460
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	2,030,496	N/A	2,030,496	2,030,496
J. Utilities	1,865,610	N/A	1,865,610	1,865,610
L1. Commercial Personal	1,618,030	N/A	1,618,030	1,618,030
L2. Industrial Personal	19,000	N/A	19,000	19,000
M. Other Personal	784,250	N/A	784,250	784,250
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	116,711,446		121,113,293	116,711,446
Less Total Deductions	29,614,507		31,189,571	29,614,507
Total Taxable Value	87,096,939		89,923,722	87,096,939 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
90,979,638	87,096,939	84,903,822	81,021,123

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
3,882,699	6,075,816

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
90,979,638	87,096,939	84,903,822	81,021,123

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

001-904/Frankston ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	150,865,422	.9759	154,585,884	150,865,422
B. Multi-Family Residences	2,071,349	N/A	2,071,349	2,071,349
C1. Vacant Lots	6,699,482	N/A	6,699,482	6,699,482
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	4,923,932	.9422	5,225,739	4,923,932
D2. Real Prop Farm & Ranch	437,793	N/A	437,793	437,793
E. Real Prop NonQual Acres	87,116,051	.9957	87,495,629	87,116,051
F1. Commercial Real	17,169,287	N/A	17,169,287	17,169,287
F2. Industrial Real	633,666	N/A	633,666	633,666
G. Oil, Gas, Minerals	9,760,301	N/A	9,760,301	9,760,301
J. Utilities	16,905,299	N/A	16,905,299	16,905,299
L1. Commercial Personal	5,324,960	N/A	5,324,960	5,324,960
L2. Industrial Personal	12,452,320	N/A	12,452,320	12,452,320
M. Other Personal	4,997,018	N/A	4,997,018	4,997,018
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	375,897	N/A	375,897	375,897
S. Special Inventory	2,220,304	N/A	2,220,304	2,220,304
Subtotal	321,953,081		326,354,928	321,953,081
Less Total Deductions	71,487,026		73,062,090	71,487,026
Total Taxable Value	250,466,055		253,292,838	250,466,055 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

001-904/Frankston 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
260,618,278	250,466,055	245,635,630	235,483,407

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
10,152,223	14,982,648

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
260,618,278	250,466,055	245,635,630	235,483,407

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