taxes Property Tax Assistance

2018 ISD Summary Worksheet

230/Upshur

230-901/Big Sandy ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 69,458,200 .9759 71,173,481 69,458,200
B. Multi-Family Residences 3,803,916 N/A 3,803,916 3,803,916
C1. Vacant Lots 1,591,495 N/A 1,591,495 1,591,495
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,122,118 1.0907 4,696,056 5,122,118
D2. Real Prop Farm & Ranch 3,397,993 N/A 3,397,993 3,397,993
E. Real Prop NonQual Acres 70,541,971 1.0110 69,774,452 70,541,971
F1. Commercial Real 13,954,592 .9562 14,593,800 13,954,592
F2. Industrial Real 4,263,470 N/A 4,263,470 4,263,470
G. Oil, Gas, Minerals 2,088,090 N/A 2,088,090 2,088,090
J. Utilities 34,622,330 .8814 39,281,064 34,622,330
L1. Commercial Personal 5,298,032 N/A 5,298,032 5,298,032
L2. Industrial Personal 6,622,690 N/A 6,622,690 6,622,690
M. Other Personal 3,033,150 N/A 3,033,150 3,033,150
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 223,798,047 229,617,689 223,798,047
Less Total Deductions 37,459,784   38,356,735 37,459,784
Total Taxable Value 186,338,263 191,260,954 186,338,263 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
193,911,935 186,338,263 193,911,935 186,338,263


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,573,672 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
193,911,935 186,338,263 193,911,935 186,338,263

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

250/Wood

230-901/Big Sandy ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 149,300 N/A 149,300 149,300
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) 748,734 N/A 748,734 748,734
D2. Real Prop Farm & Ranch 144,970 N/A 144,970 144,970
E. Real Prop NonQual Acres 12,734,241 N/A 12,734,241 12,734,241
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 11,275,970 N/A 11,275,970 11,275,970
J. Utilities 14,339,240 N/A 14,339,240 14,339,240
L1. Commercial Personal 7,680 N/A 7,680 7,680
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 38,500 N/A 38,500 38,500
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 39,438,635 39,438,635 39,438,635
Less Total Deductions 2,749,324   2,749,324 2,749,324
Total Taxable Value 36,689,311 36,689,311 36,689,311 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
37,368,271 36,689,311 37,368,271 36,689,311


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
678,960 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
37,368,271 36,689,311 37,368,271 36,689,311

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

230-901/Big Sandy ISD



Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 69,607,500 .9760 71,322,781 69,607,500
B. Multi-Family Residences 3,803,916 N/A 3,803,916 3,803,916
C1. Vacant Lots 1,591,495 N/A 1,591,495 1,591,495
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,870,852 1.0783 5,444,790 5,870,852
D2. Real Prop Farm & Ranch 3,542,963 N/A 3,542,963 3,542,963
E. Real Prop NonQual Acres 83,276,212 1.0093 82,508,693 83,276,212
F1. Commercial Real 13,954,592 .9562 14,593,800 13,954,592
F2. Industrial Real 4,263,470 N/A 4,263,470 4,263,470
G. Oil, Gas, Minerals 13,364,060 N/A 13,364,060 13,364,060
J. Utilities 48,961,570 .9131 53,620,304 48,961,570
L1. Commercial Personal 5,305,712 N/A 5,305,712 5,305,712
L2. Industrial Personal 6,622,690 N/A 6,622,690 6,622,690
M. Other Personal 3,071,650 N/A 3,071,650 3,071,650
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 263,236,682 269,056,324 263,236,682
Less Total Deductions 40,209,108   41,106,059 40,209,108
Total Taxable Value 223,027,574 227,950,265 223,027,574 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

230-901/Big Sandy 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
231,280,206 223,027,574 231,280,206 223,027,574


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,252,632 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
231,280,206 223,027,574 231,280,206 223,027,574

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