Reports Of Property Value Instructions - Texas Comptroller Of Public Accounts Page 16
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28APPRAISAL DISTRICT
Report of Property Value—2007
Item-by-Item Explanation
Column (1): Number of Items. List the number of
items requested in each category. For several catego-
(Self-Reports)
ries, we request the number of properties or the num-
ber of accounts. For other categories, we request the
Please complete all sections of the report and submit the
number of vacant lots (C), parcels (E), companies (J)
original and one copy of each requested document.
and leases (G1).
Submit a certified recap that corresponds with the val-
Column (2): Total Value. This value should reflect
ue reported on this report and the Electronic Appraisal
the market value of the land, the improvement and the
Roll Submission. Recaps should include the break-
taxable personal property for the identified taxing unit
down of category values, the breakdown of exemptions
before the 10 percent cap is applied. Do not include
and losses, the breakdown of land classes, productiv-
property that is receiving a total exemption. Some
ity value schedule tax increment financing fund(s) and
examples are foreign trade zones, low-income hous-
deferred taxes/increasing homesteads. Required under
ing, religious organizations, income producing prop-
Property Tax Code Section 25.24 and 26.01.
erties and mineral interest properties less than $500.
Properties appraised by special procedures should
An item-by-item explanation of the information request-
be reported at the special value. No loss should be
ed on the Appraisal District Report of Property Value fol-
reported for properties (other than agricultural and
lows:
timber) appraised by special procedures.
Item 1. Special Taxing Unit(s). Report the jurisdiction
Uncertified Value. Report all uncertified market value
name and jurisdiction number for each special taxing unit
in the appropriate category before application of the
in your appraisal district.
cap is applied. Do not include totally exempt property.
Item 2. Total value. This value should reflect the market
Total (Bottom of Column II). Report the sum of the
value of the land, the improvement and the taxable per-
total category values.
sonal property for the identified taxing unit before the
10 percent cap is applied. Do not include property that
Item 6. Acreage breakdown of district. Please include a
is receiving a total exemption. Improvement values are
copy of the “Ag Recap” from your tax roll when you sub-
buildings or structures located on or attached to the land.
mit this completed report.
Personal property is all property that is not real property.
Report your column totals for the number of acres, market
It includes business equipment, machinery, furniture and
value and total productivity or taxable value. The column
so on. This value should equal the total category break-
totals reported should match the Agricultural Recap.
down and your certified recap total.
Column I: Total qualified acres under 1-d and 1-d-1.
Item 3. Taxable Value. This item should reflect the total
List the total acres in each land category for which your
taxable value in the taxing unit after all exemptions have
district grants productivity valuation. Round each to-
been deducted from the total value.
tal to the nearest whole acre. Do not report acreage
Item 4. Tax Rate. Report the tax rates and total taxes lev-
under “other agricultural land” unless it qualifies for
ied in 2007 for each special taxing unit in the district. The
productivity valuation and is not included in the item-
total tax rate is equal to the maintenance and operations
ized breakdown. Examples of “other agricultural land”
rate (M&O) plus the interest and sinking fund rate (I&S).
use are floriculture, horticulture or viticulture. If you
Please make copies of Page 1, if necessary, for additional
list any acreage under “other agriculture land, ” please
special taxing units in the district. (NOTE: Please notify
state the type of land or land use in the space provided.
PTD of any new or closed special taxing units.)
This column total should equal Category D1 acres on
Page 2.
Item 5. List the total value shown on the tax roll for each
category.
Reports of Property Value Instructions
13
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