taxes Property Tax Assistance

2018 ISD Summary Worksheet

193/Real

193-902/Leakey ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 90,797,659 .8960 101,336,673 101,336,673
B. Multi-Family Residences 284,397 N/A 284,397 284,397
C1. Vacant Lots 5,550,062 N/A 5,550,062 5,550,062
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 17,539,398 1.0915 16,068,670 16,068,670
D2. Real Prop Farm & Ranch 435,602 N/A 435,602 435,602
E. Real Prop NonQual Acres 178,928,722 .6873 260,335,693 260,335,693
F1. Commercial Real 29,821,018 .9635 30,950,719 30,950,719
F2. Industrial Real 5,405,302 N/A 5,405,302 5,405,302
G. Oil, Gas, Minerals 5,800 N/A 5,800 5,800
J. Utilities 10,987,904 N/A 10,987,904 10,987,904
L1. Commercial Personal 4,405,829 N/A 4,405,829 4,405,829
L2. Industrial Personal 4,327,690 N/A 4,327,690 4,327,690
M. Other Personal 360,019 N/A 360,019 360,019
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,487,754 N/A 1,487,754 1,487,754
S. Special Inventory 0 N/A 0 0
Subtotal 350,337,156 441,942,114 441,942,114
Less Total Deductions 35,820,137   40,938,420 40,938,420
Total Taxable Value 314,517,019 401,003,694 401,003,694 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
405,802,207 401,003,694 405,802,207 401,003,694


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,798,513 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
405,802,207 401,003,694 405,802,207 401,003,694

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)

232/Uvalde

193-902/Leakey ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 8,785,179 N/A 8,785,179 8,785,179
B. Multi-Family Residences 205,482 N/A 205,482 205,482
C1. Vacant Lots 1,015,785 N/A 1,015,785 1,015,785
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 846,732 N/A 846,732 846,732
D2. Real Prop Farm & Ranch 59,864 N/A 59,864 59,864
E. Real Prop NonQual Acres 8,903,142 N/A 8,903,142 8,903,142
F1. Commercial Real 4,280,309 N/A 4,280,309 4,280,309
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 267,590 N/A 267,590 267,590
L1. Commercial Personal 482,852 N/A 482,852 482,852
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 127,194 N/A 127,194 127,194
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 24,974,129 24,974,129 24,974,129
Less Total Deductions 3,453,051   3,453,051 3,453,051
Total Taxable Value 21,521,078 21,521,078 21,521,078 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
21,802,700 21,521,078 21,802,700 21,521,078


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
281,622 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
21,802,700 21,521,078 21,802,700 21,521,078

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

193-902/Leakey ISD



Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 99,582,838 .9043 110,121,852 110,121,852
B. Multi-Family Residences 489,879 N/A 489,879 489,879
C1. Vacant Lots 6,565,847 N/A 6,565,847 6,565,847
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 18,386,130 1.0869 16,915,402 16,915,402
D2. Real Prop Farm & Ranch 495,466 N/A 495,466 495,466
E. Real Prop NonQual Acres 187,831,864 .6976 269,238,835 269,238,835
F1. Commercial Real 34,101,327 .9679 35,231,028 35,231,028
F2. Industrial Real 5,405,302 N/A 5,405,302 5,405,302
G. Oil, Gas, Minerals 5,800 N/A 5,800 5,800
J. Utilities 11,255,494 N/A 11,255,494 11,255,494
L1. Commercial Personal 4,888,681 N/A 4,888,681 4,888,681
L2. Industrial Personal 4,327,690 N/A 4,327,690 4,327,690
M. Other Personal 487,213 N/A 487,213 487,213
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,487,754 N/A 1,487,754 1,487,754
S. Special Inventory 0 N/A 0 0
Subtotal 375,311,285 466,916,243 466,916,243
Less Total Deductions 39,273,188   44,391,471 44,391,471
Total Taxable Value 336,038,097 422,524,772 422,524,772 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

193-902/Leakey 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
427,604,907 422,524,772 427,604,907 422,524,772


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
5,080,135 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
427,604,907 422,524,772 427,604,907 422,524,772

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