taxes Property Tax Assistance

2017 ISD Summary Worksheet

043/Collin

074-909/Leonard ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	1,126,214	N/A	1,126,214	1,126,214
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	89,196	N/A	89,196	89,196
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	414,774	N/A	414,774	414,774
D2. Real Prop Farm & Ranch	242,583	N/A	242,583	242,583
E. Real Prop NonQual Acres	11,879,774	N/A	11,879,774	11,879,774
F1. Commercial Real	205,750	N/A	205,750	205,750
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	435,706	N/A	435,706	435,706
L1. Commercial Personal	13,507	N/A	13,507	13,507
L2. Industrial Personal	0	N/A	0	0
M. Other Personal	27,539	N/A	27,539	27,539
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	14,435,043		14,435,043	14,435,043
Less Total Deductions	2,931,299		2,931,299	2,931,299
Total Taxable Value	11,503,744		11,503,744	11,503,744 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
11,951,735	11,503,744	11,951,735	11,503,744

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
447,991	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
11,951,735	11,503,744	11,951,735	11,503,744

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

074/Fannin

074-909/Leonard ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	86,235,362	.9677	89,113,736	86,235,362
B. Multi-Family Residences	2,207,420	N/A	2,207,420	2,207,420
C1. Vacant Lots	1,294,456	N/A	1,294,456	1,294,456
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	3,162,430	.9155	3,454,268	3,162,430
D2. Real Prop Farm & Ranch	3,413,858	N/A	3,413,858	3,413,858
E. Real Prop NonQual Acres	60,311,562	.9507	63,439,110	60,311,562
F1. Commercial Real	14,444,491	.9491	15,219,146	14,444,491
F2. Industrial Real	333,270	N/A	333,270	333,270
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	14,804,200	1.2461	11,880,427	14,804,200
L1. Commercial Personal	6,369,710	N/A	6,369,710	6,369,710
L2. Industrial Personal	763,750	N/A	763,750	763,750
M. Other Personal	384,890	N/A	384,890	384,890
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	193,725,399		197,874,041	193,725,399
Less Total Deductions	35,659,364		36,834,022	35,659,364
Total Taxable Value	158,066,035		161,040,019	158,066,035 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
165,755,286	158,066,035	165,755,286	158,066,035

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
7,689,251	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
165,755,286	158,066,035	165,755,286	158,066,035

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

116/Hunt

074-909/Leonard ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	0	N/A	0	0
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	20	N/A	20	20
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	571,390	N/A	571,390	571,390
D2. Real Prop Farm & Ranch	516,002	N/A	516,002	516,002
E. Real Prop NonQual Acres	9,400,418	N/A	9,400,418	9,400,418
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	785,400	N/A	785,400	785,400
L1. Commercial Personal	35,760	N/A	35,760	35,760
L2. Industrial Personal	0	N/A	0	0
M. Other Personal	56,850	N/A	56,850	56,850
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	11,365,840		11,365,840	11,365,840
Less Total Deductions	2,005,686		2,005,686	2,005,686
Total Taxable Value	9,360,154		9,360,154	9,360,154 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
9,814,654	9,360,154	9,814,654	9,360,154

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
454,500	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
9,814,654	9,360,154	9,814,654	9,360,154

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

074-909/Leonard ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	87,361,576	.9681	90,239,950	87,361,576
B. Multi-Family Residences	2,207,420	N/A	2,207,420	2,207,420
C1. Vacant Lots	1,383,672	N/A	1,383,672	1,383,672
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	4,148,594	.9343	4,440,432	4,148,594
D2. Real Prop Farm & Ranch	4,172,443	N/A	4,172,443	4,172,443
E. Real Prop NonQual Acres	81,591,754	.9631	84,719,302	81,591,754
F1. Commercial Real	14,650,241	.9498	15,424,896	14,650,241
F2. Industrial Real	333,270	N/A	333,270	333,270
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	16,025,306	1.2232	13,101,533	16,025,306
L1. Commercial Personal	6,418,977	N/A	6,418,977	6,418,977
L2. Industrial Personal	763,750	N/A	763,750	763,750
M. Other Personal	469,279	N/A	469,279	469,279
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	219,526,282		223,674,924	219,526,282
Less Total Deductions	40,596,349		41,771,007	40,596,349
Total Taxable Value	178,929,933		181,903,917	178,929,933 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

074-909/Leonard 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
187,521,675	178,929,933	187,521,675	178,929,933

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
8,591,742	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
187,521,675	178,929,933	187,521,675	178,929,933

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