taxes Property Tax Assistance

2017 ISD Summary Worksheet

031/Cameron

245-902/Lyford CISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 831,432 N/A 831,432 831,432
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 97,564 N/A 97,564 97,564
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,668,851 N/A 3,668,851 3,668,851
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 3,527,148 N/A 3,527,148 3,527,148
F1. Commercial Real 160,020 N/A 160,020 160,020
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 3,284,170 N/A 3,284,170 3,284,170
L1. Commercial Personal 25,683 N/A 25,683 25,683
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 11,594,868 11,594,868 11,594,868
Less Total Deductions 713,933   713,933 713,933
Total Taxable Value 10,880,935 10,880,935 10,880,935 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
11,029,926 10,880,935 11,029,926 10,880,935


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
148,991 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
11,029,926 10,880,935 11,029,926 10,880,935

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

108/Hidalgo

245-902/Lyford CISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 728,891 N/A 728,891 728,891
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 101,867 N/A 101,867 101,867
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 3,981,084 N/A 3,981,084 3,981,084
D2. Real Prop Farm & Ranch 197,953 N/A 197,953 197,953
E. Real Prop NonQual Acres 2,081,573 N/A 2,081,573 2,081,573
F1. Commercial Real 1,209,177 N/A 1,209,177 1,209,177
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 661,800 N/A 661,800 661,800
L1. Commercial Personal 1,166,102 N/A 1,166,102 1,166,102
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 47,080 N/A 47,080 47,080
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 10,175,527 10,175,527 10,175,527
Less Total Deductions 496,657   496,657 496,657
Total Taxable Value 9,678,870 9,678,870 9,678,870 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
9,827,732 9,678,870 9,827,732 9,678,870


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
148,862 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
9,827,732 9,678,870 9,827,732 9,678,870

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

245/Willacy

245-902/Lyford CISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 68,113,732 .8434 80,760,887 80,760,887
B. Multi-Family Residences 986,848 N/A 986,848 986,848
C1. Vacant Lots 4,818,390 N/A 4,818,390 4,818,390
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 42,115,427 .8866 47,502,439 47,502,439
D2. Real Prop Farm & Ranch 1,651,061 N/A 1,651,061 1,651,061
E. Real Prop NonQual Acres 29,081,113 N/A 29,081,113 29,081,113
F1. Commercial Real 5,714,533 N/A 5,714,533 5,714,533
F2. Industrial Real 3,261,312 N/A 3,261,312 3,261,312
G. Oil, Gas, Minerals 19,231,562 N/A 19,231,562 19,231,562
J. Utilities 411,627,817 N/A 411,627,817 411,627,817
L1. Commercial Personal 5,503,979 N/A 5,503,979 5,503,979
L2. Industrial Personal 2,705,005 N/A 2,705,005 2,705,005
M. Other Personal 717,059 N/A 717,059 717,059
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 459,675 N/A 459,675 459,675
Subtotal 595,987,513 614,021,680 614,021,680
Less Total Deductions 412,462,286   417,296,354 417,296,354
Total Taxable Value 183,525,227 196,725,326 196,725,326 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
206,587,704 196,725,326 206,587,704 196,725,326


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
9,862,378 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
579,876,284 570,013,906 579,876,284 570,013,906

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)

245-902/Lyford CISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 69,674,055 .8464 82,321,210 82,321,210
B. Multi-Family Residences 986,848 N/A 986,848 986,848
C1. Vacant Lots 5,017,821 N/A 5,017,821 5,017,821
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 49,765,362 .9023 55,152,374 55,152,374
D2. Real Prop Farm & Ranch 1,849,014 N/A 1,849,014 1,849,014
E. Real Prop NonQual Acres 34,689,834 N/A 34,689,834 34,689,834
F1. Commercial Real 7,083,730 N/A 7,083,730 7,083,730
F2. Industrial Real 3,261,312 N/A 3,261,312 3,261,312
G. Oil, Gas, Minerals 19,231,562 N/A 19,231,562 19,231,562
J. Utilities 415,573,787 N/A 415,573,787 415,573,787
L1. Commercial Personal 6,695,764 N/A 6,695,764 6,695,764
L2. Industrial Personal 2,705,005 N/A 2,705,005 2,705,005
M. Other Personal 764,139 N/A 764,139 764,139
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 459,675 N/A 459,675 459,675
Subtotal 617,757,908 635,792,075 635,792,075
Less Total Deductions 413,672,876   418,506,944 418,506,944
Total Taxable Value 204,085,032 217,285,131 217,285,131 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

245-902/Lyford 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
227,445,362 217,285,131 227,445,362 217,285,131


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
10,160,231 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
600,733,942 590,573,711 600,733,942 590,573,711

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)