taxes Property Tax Assistance

2018 ISD Summary Worksheet

081/Freestone

145-901/Buffalo ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 2,341,973 N/A 2,341,973 2,341,973
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 14,661 N/A 14,661 14,661
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,000,082 N/A 3,000,082 3,000,082
D2. Real Prop Farm & Ranch 2,525,203 N/A 2,525,203 2,525,203
E. Real Prop NonQual Acres 25,823,363 N/A 25,823,363 25,823,363
F1. Commercial Real 526,054 N/A 526,054 526,054
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 7,494,630 N/A 7,494,630 7,494,630
J. Utilities 20,809,240 N/A 20,809,240 20,809,240
L1. Commercial Personal 276,371 N/A 276,371 276,371
L2. Industrial Personal 2,317,630 N/A 2,317,630 2,317,630
M. Other Personal 1,379,934 N/A 1,379,934 1,379,934
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 66,509,141 66,509,141 66,509,141
Less Total Deductions 5,238,656   5,238,656 5,238,656
Total Taxable Value 61,270,485 61,270,485 61,270,485 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
61,270,485 61,270,485 61,045,239 61,045,239


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 225,246


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
61,270,485 61,270,485 61,045,239 61,045,239

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

145/Leon

145-901/Buffalo ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 55,893,470 .8237 67,856,586 67,856,586
B. Multi-Family Residences 2,515,580 N/A 2,515,580 2,515,580
C1. Vacant Lots 2,653,770 N/A 2,653,770 2,653,770
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,310,150 1.1822 7,029,281 7,029,281
D2. Real Prop Farm & Ranch 7,901,950 N/A 7,901,950 7,901,950
E. Real Prop NonQual Acres 123,637,710 .7212 171,433,319 171,433,319
F1. Commercial Real 38,762,200 .9152 42,353,802 42,353,802
F2. Industrial Real 1,869,740 N/A 1,869,740 1,869,740
G. Oil, Gas, Minerals 7,826,070 N/A 7,826,070 7,826,070
J. Utilities 55,292,490 .8698 63,569,200 63,569,200
L1. Commercial Personal 18,937,570 1.0453 18,116,876 18,116,876
L2. Industrial Personal 53,798,430 N/A 53,798,430 53,798,430
M. Other Personal 8,670,500 N/A 8,670,500 8,670,500
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 428,480 N/A 428,480 428,480
Subtotal 386,498,110 456,023,584 456,023,584
Less Total Deductions 49,219,975   56,108,969 56,108,969
Total Taxable Value 337,278,135 399,914,615 399,914,615 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
399,914,615 399,914,615 397,739,575 397,739,575


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 2,175,040


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
399,914,615 399,914,615 397,739,575 397,739,575

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)

145-901/Buffalo ISD



Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 58,235,443 .8296 70,198,559 70,198,559
B. Multi-Family Residences 2,515,580 N/A 2,515,580 2,515,580
C1. Vacant Lots 2,668,431 N/A 2,668,431 2,668,431
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,310,232 1.1277 10,029,363 10,029,363
D2. Real Prop Farm & Ranch 10,427,153 N/A 10,427,153 10,427,153
E. Real Prop NonQual Acres 149,461,073 .7577 197,256,682 197,256,682
F1. Commercial Real 39,288,254 .9162 42,879,856 42,879,856
F2. Industrial Real 1,869,740 N/A 1,869,740 1,869,740
G. Oil, Gas, Minerals 15,320,700 N/A 15,320,700 15,320,700
J. Utilities 76,101,730 .9019 84,378,440 84,378,440
L1. Commercial Personal 19,213,941 1.0446 18,393,247 18,393,247
L2. Industrial Personal 56,116,060 N/A 56,116,060 56,116,060
M. Other Personal 10,050,434 N/A 10,050,434 10,050,434
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 428,480 N/A 428,480 428,480
Subtotal 453,007,251 522,532,725 522,532,725
Less Total Deductions 54,458,631   61,347,625 61,347,625
Total Taxable Value 398,548,620 461,185,100 461,185,100 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

145-901/Buffalo 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
461,185,100 461,185,100 458,784,814 458,784,814


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 2,400,286


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
461,185,100 461,185,100 458,784,814 458,784,814

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)