taxes Property Tax Assistance

2018 ISD Summary Worksheet

028/Caldwell

105-902/San Marcos CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	82,815,430	N/A	82,815,430	82,815,430
B. Multi-Family Residences	3,653,630	N/A	3,653,630	3,653,630
C1. Vacant Lots	3,130,570	N/A	3,130,570	3,130,570
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	1,954,380	N/A	1,954,380	1,954,380
D2. Real Prop Farm & Ranch	1,444,200	N/A	1,444,200	1,444,200
E. Real Prop NonQual Acres	32,860,390	N/A	32,860,390	32,860,390
F1. Commercial Real	14,797,660	N/A	14,797,660	14,797,660
F2. Industrial Real	0	N/A	0	0
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	7,275,650	N/A	7,275,650	7,275,650
L1. Commercial Personal	24,637,440	N/A	24,637,440	24,637,440
L2. Industrial Personal	2,538,960	N/A	2,538,960	2,538,960
M. Other Personal	4,454,820	N/A	4,454,820	4,454,820
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	179,563,130		179,563,130	179,563,130
Less Total Deductions	24,527,428		24,527,428	24,527,428
Total Taxable Value	155,035,702		155,035,702	155,035,702 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
159,718,980	155,035,702	159,718,980	155,035,702

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
4,683,278	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
159,718,980	155,035,702	159,718,980	155,035,702

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

094/Guadalupe

105-902/San Marcos CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	149,424,481	N/A	149,424,481	149,424,481
B. Multi-Family Residences	1,077,230	N/A	1,077,230	1,077,230
C1. Vacant Lots	9,012,689	N/A	9,012,689	9,012,689
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	3,160,516	N/A	3,160,516	3,160,516
D2. Real Prop Farm & Ranch	374,855	N/A	374,855	374,855
E. Real Prop NonQual Acres	39,873,367	N/A	39,873,367	39,873,367
F1. Commercial Real	12,835,782	N/A	12,835,782	12,835,782
F2. Industrial Real	988,586	N/A	988,586	988,586
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	3,694,327	N/A	3,694,327	3,694,327
L1. Commercial Personal	5,451,590	N/A	5,451,590	5,451,590
L2. Industrial Personal	87,190	N/A	87,190	87,190
M. Other Personal	9,991,108	N/A	9,991,108	9,991,108
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	166,725	N/A	166,725	166,725
S. Special Inventory	5,035	N/A	5,035	5,035
Subtotal	236,143,481		236,143,481	236,143,481
Less Total Deductions	43,255,543		43,255,543	43,255,543
Total Taxable Value	192,887,938		192,887,938	192,887,938 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
198,401,217	192,887,938	198,401,217	192,887,938

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
5,513,279	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
198,401,217	192,887,938	198,401,217	192,887,938

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

105/Hays

105-902/San Marcos CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	1,905,933,879	.9465	2,013,664,954	2,013,664,954
B. Multi-Family Residences	1,285,049,775	.7827	1,641,816,501	1,641,816,501
C1. Vacant Lots	94,955,583	N/A	94,955,583	94,955,583
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	5,259,672	1.0657	4,935,519	4,935,519
D2. Real Prop Farm & Ranch	0	N/A	0	0
E. Real Prop NonQual Acres	155,403,114	N/A	155,403,114	155,403,114
F1. Commercial Real	1,012,431,389	.7994	1,266,489,103	1,266,489,103
F2. Industrial Real	136,290,037	N/A	136,290,037	136,290,037
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	273,141,130	.9568	285,473,589	285,473,589
L1. Commercial Personal	302,212,001	.9420	320,819,534	320,819,534
L2. Industrial Personal	640,897,194	N/A	640,897,194	640,897,194
M. Other Personal	11,615,500	N/A	11,615,500	11,615,500
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	23,822,500	N/A	23,822,500	23,822,500
S. Special Inventory	22,331,211	N/A	22,331,211	22,331,211
Subtotal	5,869,342,985		6,618,514,339	6,618,514,339
Less Total Deductions	622,586,791		655,592,613	655,592,613
Total Taxable Value	5,246,756,194		5,962,921,726	5,962,921,726 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
6,022,321,598	5,962,921,726	6,022,321,598	5,962,921,726

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
59,399,872	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
6,022,321,598	5,962,921,726	6,022,321,598	5,962,921,726

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)

105-902/San Marcos CISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. Single-Family Residences	2,138,173,790	.9520	2,245,904,865	2,245,904,865
B. Multi-Family Residences	1,289,780,635	.7833	1,646,547,361	1,646,547,361
C1. Vacant Lots	107,098,842	N/A	107,098,842	107,098,842
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	10,374,568	1.0323	10,050,415	10,050,415
D2. Real Prop Farm & Ranch	1,819,055	N/A	1,819,055	1,819,055
E. Real Prop NonQual Acres	228,136,871	N/A	228,136,871	228,136,871
F1. Commercial Real	1,040,064,831	.8037	1,294,122,545	1,294,122,545
F2. Industrial Real	137,278,623	N/A	137,278,623	137,278,623
G. Oil, Gas, Minerals	0	N/A	0	0
J. Utilities	284,111,107	.9584	296,443,566	296,443,566
L1. Commercial Personal	332,301,031	.9470	350,908,564	350,908,564
L2. Industrial Personal	643,523,344	N/A	643,523,344	643,523,344
M. Other Personal	26,061,428	N/A	26,061,428	26,061,428
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	23,989,225	N/A	23,989,225	23,989,225
S. Special Inventory	22,336,246	N/A	22,336,246	22,336,246
Subtotal	6,285,049,596		7,034,220,950	7,034,220,950
Less Total Deductions	690,369,762		723,375,584	723,375,584
Total Taxable Value	5,594,679,834		6,310,845,366	6,310,845,366 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

105-902/San Marcos CISD

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
6,380,441,795	6,310,845,366	6,380,441,795	6,310,845,366

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
69,596,429	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
6,380,441,795	6,310,845,366	6,380,441,795	6,310,845,366

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)