taxes Property Tax Assistance

2017 ISD Summary Worksheet

145/Leon

145-911/Leon ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 49,435,570 .9613 51,425,746 51,425,746
B. Multi-Family Residences 267,260 N/A 267,260 267,260
C1. Vacant Lots 3,289,750 N/A 3,289,750 3,289,750
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,617,660 1.1569 8,313,532 8,313,532
D2. Real Prop Farm & Ranch 20,224,980 N/A 20,224,980 20,224,980
E. Real Prop NonQual Acres 123,899,480 .8376 147,922,015 147,922,015
F1. Commercial Real 11,737,330 N/A 11,737,330 11,737,330
F2. Industrial Real 15,090,740 N/A 15,090,740 15,090,740
G. Oil, Gas, Minerals 50,959,120 .9779 52,110,768 52,110,768
J. Utilities 160,103,640 1.0302 155,410,250 155,410,250
L1. Commercial Personal 13,317,020 N/A 13,317,020 13,317,020
L2. Industrial Personal 230,348,200 N/A 230,348,200 230,348,200
M. Other Personal 7,180,170 N/A 7,180,170 7,180,170
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 695,470,920 716,637,761 716,637,761
Less Total Deductions 50,515,251   52,038,716 52,038,716
Total Taxable Value 644,955,669 664,599,045 664,599,045 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
672,021,105 664,599,045 672,021,105 664,599,045


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,422,060 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
672,021,105 664,599,045 672,021,105 664,599,045

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)

198/Robertson

145-911/Leon ISD

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


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 37,278,537 .8576 43,468,443 37,278,537
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 4,645,918 .8898 5,221,306 4,645,918
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 888,671 1.1660 762,156 888,671
D2. Real Prop Farm & Ranch 552,304 N/A 552,304 552,304
E. Real Prop NonQual Acres 8,090,233 1.0340 7,824,210 8,090,233
F1. Commercial Real 65,489 N/A 65,489 65,489
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 1,461,077 N/A 1,461,077 1,461,077
J. Utilities 5,267,227 .8645 6,092,802 5,267,227
L1. Commercial Personal 1,669 N/A 1,669 1,669
L2. Industrial Personal 43,500 N/A 43,500 43,500
M. Other Personal 517,196 N/A 517,196 517,196
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 174,375 N/A 174,375 174,375
S. Special Inventory 0 N/A 0 0
Subtotal 58,986,196 66,184,527 58,986,196
Less Total Deductions 10,054,985   12,052,878 10,054,985
Total Taxable Value 48,931,211 54,131,649 48,931,211 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
49,900,743 48,931,211 49,900,743 48,931,211


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
969,532 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
49,900,743 48,931,211 49,900,743 48,931,211

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.

145-911/Leon ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 86,714,107 .9138 94,894,189 88,704,283
B. Multi-Family Residences 267,260 N/A 267,260 267,260
C1. Vacant Lots 7,935,668 .9324 8,511,056 7,935,668
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 10,506,331 1.1576 9,075,688 9,202,203
D2. Real Prop Farm & Ranch 20,777,284 N/A 20,777,284 20,777,284
E. Real Prop NonQual Acres 131,989,713 .8475 155,746,225 156,012,248
F1. Commercial Real 11,802,819 N/A 11,802,819 11,802,819
F2. Industrial Real 15,090,740 N/A 15,090,740 15,090,740
G. Oil, Gas, Minerals 52,420,197 .9785 53,571,845 53,571,845
J. Utilities 165,370,867 1.0239 161,503,052 160,677,477
L1. Commercial Personal 13,318,689 N/A 13,318,689 13,318,689
L2. Industrial Personal 230,391,700 N/A 230,391,700 230,391,700
M. Other Personal 7,697,366 N/A 7,697,366 7,697,366
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 174,375 N/A 174,375 174,375
S. Special Inventory 0 N/A 0 0
Subtotal 754,457,116 782,822,288 775,623,957
Less Total Deductions 60,570,236   64,091,594 62,093,701
Total Taxable Value 693,886,880 718,730,694 713,530,256 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

2017 ISD Summary Worksheet

145-911/Leon 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
721,921,848 713,530,256 721,921,848 713,530,256


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,391,592 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
721,921,848 713,530,256 721,921,848 713,530,256

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