taxes Property Tax Assistance

2018 ISD Summary Worksheet

121/Jasper

121-905/Kirbyville CISD

* This district is in year 1 of the grace period.

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	101,420,920	.8791	115,369,037	101,420,920
B. Multi-Family Residences	3,080,057	N/A	3,080,057	3,080,057
C1. Vacant Lots	4,399,201	N/A	4,399,201	4,399,201
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	24,659,561	1.0310	23,917,654	24,659,561
D2. Real Prop Farm & Ranch	404,867	N/A	404,867	404,867
E. Real Prop NonQual Acres	127,269,308	.8277	153,762,605	127,269,308
F1. Commercial Real	16,926,969	.8995	18,818,198	16,926,969
F2. Industrial Real	2,183,796	N/A	2,183,796	2,183,796
G. Oil, Gas, Minerals	23,795,084	N/A	23,795,084	23,795,084
J. Utilities	24,316,233	.9714	25,032,153	24,316,233
L1. Commercial Personal	6,926,520	N/A	6,926,520	6,926,520
L2. Industrial Personal	4,890,366	N/A	4,890,366	4,890,366
M. Other Personal	7,259,429	N/A	7,259,429	7,259,429
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	1,815,424	N/A	1,815,424	1,815,424
Subtotal	349,347,735		391,654,391	349,347,735
Less Total Deductions	83,153,937		94,257,352	83,153,937
Total Taxable Value	266,193,798		297,397,039	266,193,798 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
280,618,034	266,193,798	280,618,034	266,193,798

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
14,424,236	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
280,618,034	266,193,798	280,618,034	266,193,798

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 one of the grace period.

176/Newton

121-905/Kirbyville CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	14,573,005	N/A	14,573,005	14,573,005
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	1,386,369	N/A	1,386,369	1,386,369
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	4,064,693	N/A	4,064,693	4,064,693
D2. Real Prop Farm & Ranch	172,080	N/A	172,080	172,080
E. Real Prop NonQual Acres	8,105,667	N/A	8,105,667	8,105,667
F1. Commercial Real	572,147	N/A	572,147	572,147
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	177,840	N/A	177,840	177,840
J. Utilities	2,139,470	N/A	2,139,470	2,139,470
L1. Commercial Personal	243,243	N/A	243,243	243,243
L2. Industrial Personal	43,000	N/A	43,000	43,000
M. Other Personal	1,446,667	N/A	1,446,667	1,446,667
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	32,924,181		32,924,181	32,924,181
Less Total Deductions	9,186,891		9,186,891	9,186,891
Total Taxable Value	23,737,290		23,737,290	23,737,290 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
25,253,357	23,737,290	25,253,357	23,737,290

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,516,067	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
25,253,357	23,737,290	25,253,357	23,737,290

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

121-905/Kirbyville CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	115,993,925	.8927	129,942,042	115,993,925
B. Multi-Family Residences	3,080,057	N/A	3,080,057	3,080,057
C1. Vacant Lots	5,785,570	N/A	5,785,570	5,785,570
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	28,724,254	1.0265	27,982,347	28,724,254
D2. Real Prop Farm & Ranch	576,947	N/A	576,947	576,947
E. Real Prop NonQual Acres	135,374,975	.8363	161,868,272	135,374,975
F1. Commercial Real	17,499,116	.9025	19,390,345	17,499,116
F2. Industrial Real	2,183,796	N/A	2,183,796	2,183,796
G. Oil, Gas, Minerals	23,972,924	N/A	23,972,924	23,972,924
J. Utilities	26,455,703	.9737	27,171,623	26,455,703
L1. Commercial Personal	7,169,763	N/A	7,169,763	7,169,763
L2. Industrial Personal	4,933,366	N/A	4,933,366	4,933,366
M. Other Personal	8,706,096	N/A	8,706,096	8,706,096
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	1,815,424	N/A	1,815,424	1,815,424
Subtotal	382,271,916		424,578,572	382,271,916
Less Total Deductions	92,340,828		103,444,243	92,340,828
Total Taxable Value	289,931,088		321,134,329	289,931,088 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

121-905/Kirbyville CISD

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
305,871,391	289,931,088	305,871,391	289,931,088

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
15,940,303	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
305,871,391	289,931,088	305,871,391	289,931,088

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