APPENDIX 2
2009 Effective Tax Rate Worksheet
See pages 9 to 12 for an explanation of the effective tax rate.
| 1. | 2008 total taxable value. Enter the amount of 2008 taxable value on the 2008 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one-third over-appraisal corrections from these adjustments. Include the taxable value of homesteads with tax ceilings (will deduct in line 2) and the captured value for tax increment financing . | $ |
|---|---|---|
| 2. | 2008 tax ceilings.Enter 2008 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. | $ |
| 3. | Preliminary 2008 adjusted taxable value.Subtract Line 2 from Line 1. | $ |
| 4. | 2008 total adopted tax rate. | $ /$100 |
| 5. | 2008 taxable value lost because court appeals of ARB decisions reduced 2008 appraised value.
A. Original 2008 ARB values: $ _________________ B. 2008 values resulting from final court decisions: - $_________________ C. 2008 value loss. Subtract B from A. |
$ |
| 6. | 2008 taxable value, adjusted for court-ordered reductions.Add line 3 and line 5C. | $ |
| 7. | 2008 taxable value of property in territory the school deannexed after January 1, 2008.Enter the 2008 value of property in deannexed territory. | $ |
| 8. |
2008 taxable value lost because property first qualified for an exemption in 2009. Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the school district increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, "goods-in-transit" exemptions or tax abatements.
A. Absolute exemptions. Use 2008 market value: $ ________________ B. Partial exemptions. 2009 exemption amount or 2009 percentage exemption times 2008 value: + $ ________________ C. Value loss. Add A and B. |
$ |
| 9. |
2008 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2009. Use only those properties that first qualified in 2009; do not use properties that qualified in 2008.
A. 2008 market value: $ ________________ B. 2009 productivity or special appraised value: - $ ________________ C. Value loss. Subtract B from A. |
$ |
| 10. | Total adjustments for lost value.Add Lines 7, 8C and 9C. | $ |
| 11. | 2008 adjusted taxable value. Subtract Lline 10 from Line 6. | $ |
| 12. | Adjusted 2008 taxes. Multiply Line 4 by Line 11 and divide by $100. | $ |
| 13. | Taxes refunded for years preceding tax year 2008. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2008. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2008. This line applies only to tax years preceding tax year 2008. | $ |
| 14. | Adjusted 2008 taxes with refunds. Add Lines 12 and 13. | $ |
| 15. |
Total 2009 taxable value on the 2009 certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 18). These homesteads includes homeowners age 65 or older or disabled.
A. Certified values only: $ ________________ B. Pollution control exemption:Deduct the value of property exempted for the current tax year for the first time as pollution control property (use this line based on attorney's advice): $ ________________ C. 2009 value. A minus B |
$ |
| 16. |
Total value of properties under protest or not included on certified appraisal roll.
A. 2009 taxable value of properties under protest.The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if given, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value. $ ______________ B. 2009 value of properties not under protest or included on certified appraisal roll.The chief appraiser gives school districts a list of those taxable properties that the chief appraiser knows about but are not included at appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value. $ _______________ C. Total value under protest or not certified. Add A and B. |
$ |
| 17. | 2009 tax ceilings. Enter 2008 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. | $ |
| 18. | 2009 total taxable value. Add Lines 15C and 16C. Subtract Line 17. | $ |
| 19. | Total 2009 taxable value of properties in territory annexed after Jan. 1, 2008. Include both real and personal property. Enter the 2009 value of property in territory annexed, including any territory annexed by the school district. | $ |
| 20. | Total 2009 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2008. An improvement is a building, structure, fixture or fence erected on or affixed to land. A transportable structure erected on its owner's land is also included unless it is held for sale or is there only temporarily. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the school district after January 1, 2008 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2009. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. | $ |
| 21. | Total adjustments to the 2009 taxable value. Add Lines 19 and 20. | $ |
| 22. | 2009 adjusted taxable value. Subtract Line 21 from Line 18. | $ |
| 23. | 2009 effective tax rate. Divide Line 14 by Line 22 and multiply by $100. | $ /$100 |