taxes Property Tax Assistance

2017 ISD Summary Worksheet

070/Ellis

175-905/Frost ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 73,160 N/A 73,160 73,160
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) 1,173,876 N/A 1,173,876 1,173,876
D2. Real Prop Farm & Ranch 20,530 N/A 20,530 20,530
E. Real Prop NonQual Acres 465,070 N/A 465,070 465,070
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 904,720 N/A 904,720 904,720
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 1,020 N/A 1,020 1,020
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 2,638,376 2,638,376 2,638,376
Less Total Deductions 297,698   297,698 297,698
Total Taxable Value 2,340,678 2,340,678 2,340,678 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
2,390,678 2,340,678 2,390,678 2,340,678


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
50,000 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
2,390,678 2,340,678 2,390,678 2,340,678

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

109/Hill

175-905/Frost ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 4,201,040 1.0670 3,937,245 3,937,245
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 107,200 N/A 107,200 107,200
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,343,290 .7623 1,762,132 1,762,132
D2. Real Prop Farm & Ranch 555,800 N/A 555,800 555,800
E. Real Prop NonQual Acres 2,724,550 .8709 3,128,430 3,128,430
F1. Commercial Real 370,830 N/A 370,830 370,830
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 3,493,850 .2942 11,875,765 11,875,765
L1. Commercial Personal 223,900 N/A 223,900 223,900
L2. Industrial Personal 270,150 N/A 270,150 270,150
M. Other Personal 124,810 N/A 124,810 124,810
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 13,415,420 22,356,262 22,356,262
Less Total Deductions 2,426,411   2,283,517 2,283,517
Total Taxable Value 10,989,009 20,072,745 20,072,745 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
20,518,840 20,072,745 20,518,840 20,072,745


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
446,095 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
20,518,840 20,072,745 20,518,840 20,072,745

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)

175/Navarro

175-905/Frost ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 18,336,030 .9883 18,553,101 18,336,030
B. Multi-Family Residences 132,400 N/A 132,400 132,400
C1. Vacant Lots 953,517 N/A 953,517 953,517
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,812,641 .9272 7,347,871 6,812,641
D2. Real Prop Farm & Ranch 268,410 N/A 268,410 268,410
E. Real Prop NonQual Acres 32,068,760 1.0687 30,007,261 32,068,760
F1. Commercial Real 1,585,520 N/A 1,585,520 1,585,520
F2. Industrial Real 17,418,960 N/A 17,418,960 17,418,960
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 27,406,780 .4527 60,540,711 27,406,780
L1. Commercial Personal 976,130 N/A 976,130 976,130
L2. Industrial Personal 13,330,860 N/A 13,330,860 13,330,860
M. Other Personal 1,993,200 N/A 1,993,200 1,993,200
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,590 N/A 1,590 1,590
Subtotal 121,284,798 153,109,531 121,284,798
Less Total Deductions 14,882,927   15,036,184 14,882,927
Total Taxable Value 106,401,871 138,073,347 106,401,871 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
109,508,912 106,401,871 109,508,912 106,401,871


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,107,041 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
109,508,912 106,401,871 109,508,912 106,401,871

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

175-905/Frost ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 22,610,230 1.0021 22,563,506 22,346,435
B. Multi-Family Residences 132,400 N/A 132,400 132,400
C1. Vacant Lots 1,060,717 N/A 1,060,717 1,060,717
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,329,807 .9072 10,283,879 9,748,649
D2. Real Prop Farm & Ranch 844,740 N/A 844,740 844,740
E. Real Prop NonQual Acres 35,258,380 1.0493 33,600,761 35,662,260
F1. Commercial Real 1,956,350 N/A 1,956,350 1,956,350
F2. Industrial Real 17,418,960 N/A 17,418,960 17,418,960
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 31,805,350 .4338 73,321,196 40,187,265
L1. Commercial Personal 1,200,030 N/A 1,200,030 1,200,030
L2. Industrial Personal 13,601,010 N/A 13,601,010 13,601,010
M. Other Personal 2,119,030 N/A 2,119,030 2,119,030
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,590 N/A 1,590 1,590
Subtotal 137,338,594 178,104,169 146,279,436
Less Total Deductions 17,607,036   17,617,399 17,464,142
Total Taxable Value 119,731,558 160,486,770 128,815,294 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

175-905/Frost 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
132,418,430 128,815,294 132,418,430 128,815,294


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,603,136 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
132,418,430 128,815,294 132,418,430 128,815,294

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