taxes Property Tax Assistance

2018 ISD Summary Worksheet

018/Bosque

018-907/Kopperl ISD

* 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 41,780,038 .8874 47,081,404 41,780,038
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 3,973,704 N/A 3,973,704 3,973,704
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,490,211 1.0358 4,334,902 4,490,211
D2. Real Prop Farm & Ranch 1,875,307 N/A 1,875,307 1,875,307
E. Real Prop NonQual Acres 65,297,398 .7057 92,528,550 65,297,398
F1. Commercial Real 3,042,510 N/A 3,042,510 3,042,510
F2. Industrial Real 325,154 N/A 325,154 325,154
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 54,903,870 .9474 57,952,153 54,903,870
L1. Commercial Personal 1,621,562 N/A 1,621,562 1,621,562
L2. Industrial Personal 4,690,630 N/A 4,690,630 4,690,630
M. Other Personal 2,473,755 N/A 2,473,755 2,473,755
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 184,474,139 219,899,631 184,474,139
Less Total Deductions 24,085,634   27,953,563 24,085,634
Total Taxable Value 160,388,505 191,946,068 160,388,505 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
165,145,795 160,388,505 165,145,795 160,388,505


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,757,290 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
165,145,795 160,388,505 165,145,795 160,388,505

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.