CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT Jesse W. Hubbell, Chief Appraiser

Transcription

1 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT 2015 Jesse W. Hubbell, Chief Appraiser Calhoun County Appraisal District 426 W. Main St. Port Lavaca TX October 2015

2 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT FOR 2015 The Calhoun County Appraisal District is a political subdivision of the State of Texas. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirement of the appraisal district. Members of the Board of Directors are selected by the taxing units within the boundaries of Calhoun County and must live within the district two years prior to serving on the board. The Chief Appraiser is appointed by the Board of Directors and is the chief administrator of the appraisal district. The Calhoun County Appraisal District is responsible for local property tax appraisal, exemption administration and through an inter-local agreement with the taxing units within the district is also responsible for assessing and collecting taxes for each taxing unit. Properties are appraised on a yearly basis and have an effective appraisal date of January 1. Each taxing entity sets its own tax rate that is applied to the net taxable value as determined by the appraisal district. The Calhoun CAD serves the taxing units listed below. Currently there are 11 fulltime employees including the Chief Appraiser. Each employee is certified with the Texas Department of Licensing and Regulation as an RTC, RTA, or RPA. Some employees are dual certified as an RPA and RTA. Entity Market Value Net Taxable Value CALHOUN COUNTY 4,138,841,068 **3,414,317,327 CALHOUN COUNTY ISD 4,133,619,448 **M&O 3,370,510,615 **I&S 3,446,961,315 CITY OF SEADRIFT 84,940,979 ** 58,406,891 CITY OF POINT COMFORT 69,633,682 64,542,785 CITY OF PORT LAVACA 616,541,323 **454,015,514 CALHOUN COUNTY PORT AUTHORITY 2,774,433,816 2,259,105,260 WCID #1 408,572, ,125,215 LaSALLE WCID # 1A 57,819,978 56,547,828 CC GROUNDWATER CONSERVATION DIST 4,133,620,087 3,477,310,827 DRAINAGE DISTRICT # 6 15,329,135 14,368,537 DRAINAGE DISTRICT # 8 6,597,243 6,275,641 DRAINAGE DISTRICT # 10 9,606,286 9,398,507 DRAINAGE DISTRICT # ,522, ,566,331 PORT O CONNOR IMP DIST 349,621, ,884,511 POC DEFINED AREA # 1 11, ,387,830 The CCAD maintains approximately 29,973 parcels with property types of residential, commercial, industrial, business personal property, utilities, minerals and pipelines. The Calhoun Independent School District is the only school district within Calhoun County. Notices of Appraised Value were mailed to all taxpayers for 2015 beginning April 15 th. Certified estimates were delivered April 30 th, appraisal records were submitted May 13th to the Appraisal Review Board and ARB hearings began June 10 th. The ARB approved over 95% of the records on July 20 th and values were certified July 23 rd by the chief appraiser. Exemption Data: The Property Tax Code has various exemptions that taxpayers may qualify for, such as Homestead and Over 65 residential exemption. A property owner may only apply for residence homestead exemption on one property in a tax year and it must be the primary 1

3 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT FOR 2015 residence. A homestead may include up to 20 acres of land actually used in the residential use of the home. To qualify for a homestead exemption you must own and reside in your home as your primary residence on January 1 of the tax year and furnish the District a copy of your driver s license. Beginning 2015 the legislature mandated an additional $10,000 homestead exemption amount subject to voter approval in November. Effective with the 83 rd Legislature a vehicle registration is no longer required. The age 65 or older or disability exemption for school taxes includes a school tax limitation or ceiling. Some taxing units such as the County, and the cities of Port Lavaca and Seadrift, have homestead exemptions and tax ceiling limits. The filing of the homestead application is between January 1 and April 30. A late homestead exemption may be obtained if it is filed no later than one year after the date taxes become delinquent. There is also a Transfer of Tax Limitation or Ceiling Certificate if the owner moves out of the county. The Transfer of Tax Limitation can be transferred to the other county to which one is moving and applied in the taxing units that allow a tax ceiling. ENTITY HOMESTEAD OVER 65 DISABLED MANDATORY LOCAL OPTION CALHOUN COUNTY 20% 64,000 64,000 CALHOUN COUNTY ISD 25,000 20% 10,000 10,000 CITY OF SEADRIFT 20% 5,000 3,000 CITY OF POINT COMFORT 20% 3,750 CITY OF PORT LAVACA NA 10,000 CC PORT AUTHORITY 20% 64,000 64,000 WCID #1 20% 20,000 LaSALLE WCID # 1A 20% 64,000 64,000 CC GROUNDWATER CONSERVATION DIST 20% 64,000 DRAINAGE DISTRICT # 6 NA 20,000 DRAINAGE DISTRICT # 8 NA DRAINAGE DISTRICT # 10 NA DRAINAGE DISTRICT # 11 NA PORT O CONNOR ID 20% 100, ,000 POC DEFINED AREA # 1 20% 100, ,000 DISABLED VETERANS AMOUNT PERCENTAGE DV1 5, % DV2 7, % DV3 10, % DV4 12, % DVHS Totally Exempt 100% The DVHS only applies to the General Homestead Exemption. 2

4 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT FOR TAX RATES PER ENTITY PER $100 OF VALUE M&O = Maintenance and Operation Rate I&S = Interest and Sinking Fund on debt rate M&O I&S TOTAL CALHOUN COUNTY CALHOUN COUNTY ISD CITY OF SEADRIFT CITY OF POINT COMFORT CITY OF PORT LAVACA CALHOUN COUNTY PORT AUTHORITY WCID # LaSALLE WCID # 1A CC GROUNDWATER CONSERVATION DIST DRAINAGE DISTRICT # DRAINAGE DISTRICT # DRAINAGE DISTRICT # DRAINAGE DISTRICT # PORT O CONNOR IMP DIST POCID DEFINED AREA # LEVY AND COLLECTION The levy is created by applying the tax rate set by the taxing entities to the taxable value provided by the appraisal district. Rates are calculated per $100 of value. Tax ceilings on certain properties will affect actual tax levy. CALHOUN COUNTY $16,966, CALHOUN COUNTY ISD $44,442, CITY OF SEADRIFT $ 331, CITY OF POINT COMFORT $ 591, CITY OF PORT LAVACA $ 4,060, CALHOUN COUNTY PORT AUTHORITY $ 56, WCID #1 $ 227, LaSALLE WCID # 1A $ 322, CC GROUNDWATER CONSERVATION DIST $ 348, DRAINAGE DISTRICT # 6 $ 4, DRAINAGE DISTRICT # 8 $ 18, DRAINAGE DISTRICT # 10 $ 18, DRAINAGE DISTRICT # 11 $ 186, PORT O CONNOR IMP DIST $ 1,148, POC DEFINED AREA # 1 $ 71, Calhoun CAD/Consolidated Tax Office has an average annual collection rate in excess of 97%. We work with our taxpayers to maximize the collections for the entities. Taxes may be paid in 3

5 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT FOR 2015 person with cash or check or by mail. There is also a drop slot located to the left of the main entrance to our office for after-hours payments. Debit or credit card payments are not accepted at the office, but are available through our website by clicking on the TAX INFO button located near the top of the home page or by phone at (866) PROPERTY VALUE STUDY Every odd numbered year The Property Value Study is conducted by the State Comptroller s Office to estimate the taxable property value in the Calhoun County ISD to measure the performance of the appraisal district. If the appraisal district is within a 5% percent margin the State Comptroller will certify the local value to the Commissioner of Education. The findings of the study are used in the school funding formula for state aid. Calhoun CAD is currently undergoing The Property Value Study, but at of the time of this report no final results have been reported to the Chief Appraiser. Methods and Assistance Program (Review) Every second year the State Comptroller s Office conducts a review of the Calhoun County Appraisal District. The primary purpose is to insure that the district is in compliance with the State Property Tax Code and rules and regulations of the Comptroller for appraisal districts. If an appraisal district is found in noncompliance in any area a does not effectively take measures to comply the appraisal district can be reported to the Texas Department of Licensing and Regulation for action. The Calhoun County Appraisal District is currently undergoing this review for ARB/INFORMAL PROTEST INFORMATION The information below is for properties appraised by the Calhoun County Appraisal District staff and does not include mineral, industrial, and industrial personal properties which are contracted for appraisal to Capitol Appraisal Group Incorporated. FORMAL PROTEST FILED FORM OF SETTLEMENT APPROVED BY ARB COUNT 13 INFORMAL 869 DENIED BY ARB 29 NO SHOW 94 WITHDRAWAL OF PROTEST 26 TOTALS 1031 Walk-In Protests (Informal)

6 CALHOUN COUNTY APPRAISAL DISTRICT ANNUAL REPORT FOR 2015 ADDITIONAL INORMATION Certified totals as of November 12, 2015 for the Calhoun County Independent School District, which is a countywide district, is included at the end of this report. The report shows a variety of information such as new construction value, market value, types of property, and average residential homestead market and taxable values. This type of report can be generated for each taxing unit and is available to the public. For any additional information or questions please contact our office. We will be happy to assist you. 5

7 SOI - CALHOUN COUNTY ISD Property Count: 29,395 ARB Approved Totals 11/12/2015 1:44:19PM Land Value Homesite: 159,940,483 Non Homesite: 391,017,893 Ag Market: 320,978,164 Timber Market: 0 Total Land (+) 871,936,540 Improvement Value I I Homesite: Non Homesite: I Non Real Count 583,923,252 2,165,153,384 Total Improvements Value I (+) 2,749,076,636 Personal Property: 1, ,741,103 Mineral Property: 3,234 27,725,014 Autos: 0 0 Total Non Real (+) 803,466, 117 Market Value 4,424,479,293 I Ag Non Exempt Exempt I Total Productivity Market: 320,072, ,869 Ag Use: 29, 155,489 63,472 Productivity Loss (-) 290,916,806 Timber Use: 0 0 Appraised Value 4, 133,562,487 Productivity Loss: 290,916, ,397 Homestead Cap (-) 4,883,527 Assessed Value 4, 128,678,960 Total Exemptions Amount (Breakdown on Next Page) (-) 663,557,462 This Jurisdiction is affected by an ECO exemption which applies only to the M&O rate, per Tax Code Section Freeze Assessed Taxable Actual Tax Ceiling Count I M&O Net Taxable 3,465, 121,498 l&s Net Taxable 3,541,572, 198 DP 12,468,947 4,991,408 41, , OV65 217,643,680 90,032, , , ,984 Total 230, 112,627 95,023, , , ,145 Freeze Taxable (-) 95,023,521 Tax Rate I Transfer Assessed Taxable Post % Taxable Adjustment Coun OV65 38,180 8, ,876 1 Total 38, 180 8, ,876 1 Transfer Adjustment (-) 8,876 Freeze Adjusted M&O Net Taxable Freeze Adjusted l&s Net Taxable 3,370,089, 101 3,446,539,801 APPROXIMATE LEVY = (FREEZE ADJUSTED MNO TAXABLE * (MNO TAX RATE I 100)) + (FREEZE ADJUSTED INS TAXABLE * (INS TAX RATE I 100)) + ACTUAL TAX 44,397, = (3,370,089,101 * ( I 100)) + (3,446,539,801 * ( I 100)) + 608, Tax Increment Finance Value: Tax Increment Finance Levy: S01/5 Page 1 of 14 True Automation, Inc.

8 Property Count: 29,395 SOI - CALHOUN COUNTY ISD ARB Approved Totals 11/12/2015 1:44:20PM Exemption Breakdown Exemption Count Local State Total 7 11, ,730 DP ,432,844 1,432,844 DV , ,334 DV1S ,000 10,000 DV , ,350 DV , ,870 DV , ,382 DV4S ,000 60,000 DVHS ,348,183 5,348,183 ECO 3 76,450, ,450,700 EX-XA ,734,600 2,734,600 EX-XD 1 0 6,320 6,320 EX-XD (Prorated) 0 15,168 15,168 EX-XG ,713,540 1,713,540 EX-XI , ,260 EX-XL 5 0 2,011,100 2,011, 100 EX-XN , ,170 EX-XR , ,370 EX-XU ,896,428 82,896,428 EX-XV 1, ,936, ,936,067 EX-XV (Prorated) , ,194 EX ,678 41,678 HS 4, ,935, ,333, ,269,023 OV65 2,001 16,766,125 18,333,374 35,099,499 OV65S , ,070 1,586,390 PC 23 87,225, ,225,262 Totals 284,158, ,399, ,557,462 S01/5 Page 2 of 14 True Automation, Inc.

9 Property Count: 1 SOI - CALHOUN COUNTY ISD Under ARB Review Totals 11/12/2015 1:44:20PM Land Value Homesite: 0 Non Homesite: 0 Ag Market: 0 Timber Market: 0 Total Land (+) 0 Improvement Value Homesite: 0 Non Homesite: 0 Total Improvements (+) 0 Non Real Count Value Personal Property: 13,200 Mineral Property: 0 0 Autos: 0 0 Total Non Real (+) 13,200 Ag Non Exempt Exempt I Market Value 13,200 Total Productivity Market: 0 0 Ag Use: 0 0 Productivity Loss (-) 0 Timber Use: 0 0 Appraised Value 13,200 Productivity Loss: 0 0 Homestead Cap (-) 0 Assessed Value 13,200 Total Exemptions Amount (Breakdown on Next Page) (-) 0 Net Taxable 13,200 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) = 13,200 * ( / 100) Tax Increment Finance Value: Tax Increment Finance Levy: S01/5 Page 3 of 14 True Automation, Inc.

10 SO 1 - CALHOUN COUNTY ISD 11/12/2015 1:44:20PM Exemption Breakdown Exemption Count Local State Total Totals S01/5 Page 4 of 14 True Automation, Inc.

11 SOI - CALHOUN COUNTY ISD Property Count: 29,396 Grand Totals 11/12/2015 1:44:20PM Land Value Homesite: 159,940,483 Non Homesite: 391,017,893 Ag Market: 320,978, 164 Timber Market: 0 Total Land (+) 871,936,540 Improvement Value I Homesite: 583,923,252 Non Homesite: 2,165,153,384 Total Improvements (+) 2,749,076,636 Non Real Count Value I Personal Property: 1, ,754,303 Mineral Property: 3,234 27,725,014 Autos: 0 0 Total Non Real (+) 803,479,317 Market Value 4,424,492,493 I Ag Non Exempt Exempt I I Total Productivity Market: 320,072, ,869 Ag Use: 29,155,489 63,472 Productivity Loss (-) 290,916,806 Timber Use: 0 0 Appraised Value 4, 133,575,687 Productivity Loss: 290,916, ,397 Homestead Cap (-) 4,883,527 Assessed Value 4,128,692,160 Total Exemptions Amount (-) 663,557,462 (Breakdown on Next Page) This Jurisdiction is affected by an ECO exemption which applies only to the M&O rate, per Tax Code Section M&O Net Taxable 3,465, 134,698 l&s Net Taxable 3,541,585,398 Freeze Assessed Taxable Actual Tax Ceiling Count I DP 12,468,947 4,991,408 41, , OV65 217,643,680 90,032, , , ,984 Total 230, 112,627 95,023, , , ,145 Freeze Taxable (-) 95,023,521 Tax Rate Transfer Assessed Taxable Post % Taxable Adjustment Coun OV65 38, 180 8, ,876 1 Total 38,180 8, ,876 1 Transfer Adjustment (-) 8,876 Freeze Adjusted M&O Net Taxable Freeze Adjusted l&s Net Taxable 3,370, 102,301 3,446,553,001 APPROXIMATE LEVY = (FREEZE ADJUSTED MNO TAXABLE * (MNO TAX RATE / 100)) + (FREEZE ADJUSTED INS TAXABLE * (INS TAX RATE / 100)) + ACTUAL TAX 44,397, = (3,370,102,301 * ( / 100)) + (3,446,553,001 * ( / 100)) + 608, Tax Increment Finance Value: Tax Increment Finance Levy: S01/5 Page 5 of 14 True Automation, Inc.

12 Property Count: 29,396 SO I - CALHOUN COUNTY ISD Grand Totals 11/12/2015 1:44:20PM Exemption Breakdown I Exemption Count Local State Total CH 7 11, ,730 DP ,432,844 1,432,844 DV , ,334 DV1S ,000 10,000 DV , ,350 DV , ,870 DV , ,382 DV4S ,000 60,000 DVHS ,348, 183 5,348,183 ECO 3 76,450, ,450,700 EX-XA ,734,600 2,734,600 EX-XD 1 0 6,320 6,320 EX-XD (Prorated) ,168 15,168 EX-XG ,713,540 1,713,540 EX-XI , ,260 EX-XL 5 0 2,011,100 2,011,100 EX-XN , ,170 EX-XR , ,370 EX-XU ,896,428 82,896,428 EX-XV 1, ,936, ,936,067 EX-XV (Prorated) , ,194 EX ,678 41,678 HS 4, ,935, ,333, ,269,023 OV65 2,001 16,766,125 18,333,374 35,099,499 OV65S , ,070 1,586,390 PC 23 87,225, ,225,262 Totals 284,158, ,399, ,557,462 I S01/5 Page 6 of 14 True Automation, Inc.

13 SO l - CALHOUN COUNTY ISD Property Count: 29,395 ARB Approved Totals 11/12/2015 1:44:20PM I State Category Breakdown State Code Description Count Acres New Value Market Market Value A SINGLE FAMILY RESIDENCE 10,433 $22,532, 709 $975,373, 178 B MULTIFAMILY RESIDENCE 147 $27,030 $24,221,001 C1 VACANT LOTS AND LAND TRACTS 6,650 $0 $126,818,403 D1 QUALIFIED OPEN-SPACE LAND 3, , $0 $320,072,295 D2 IMPROVEMENTS ON QUALIFIED OPEN SP 215 $236,580 $4,503,572 E RURAL LAND, NON QUALIFIED OPEN SP 1,165 7, $1,996,000 $65,768,467 F1 COMMERCIAL REAL PROPERTY 942 $799,740 $170,863,928 F2 INDUSTRIAL AND MANUFACTURING REA 86 $0 $1,764,632,220 G1 OIL AND GAS 2,775 $0 $23,946,216 J2 GAS DISTRIBUTION SYSTEM 8 $0 $1,006,180 J3 ELECTRIC COMPANY (INCLUDING CO-OP 21 $3,347 $31,348,967 J4 TELEPHONE COMPANY (INCLUDING CO- 23 $0 $6,812,204 J5 RAILROAD 18 $0 $13,540, 727 J6 PIPELAND COMPANY 214 $154,901 $41,076,709 J7 CABLE TELEVISION COMPANY 8 $0 $1,765,211 L1 COMMERCIAL PERSONAL PROPERTY 1,115 $0 $152,703,910 L2 INDUSTRIAL AND MANUFACTURING PERi:: 193 $551, 180 $424,695, 134 M1 TANGIBLE OTHER PERSONAL, MOBILE H 508 $576,760 $5,435,146 0 RESIDENTIAL INVENTORY 481 $0 $17,251,200 s SPECIAL INVENTORY TAX 27 $0 $16,249,000 x TOTALLY EXEMPT PROPERTY 1,846 $487,430 $236,395,625 Totals 247, $27,365,677 $4,424,479,293 I S01/5 Page 7 of 14 True Automation, Inc.

14 Property Count: 1 SOI - CALHOUN COUNTY ISD Under ARB Review Totals 11/12/2015 1:44:20PM State Category Breakdown I State Code Description Count Acres New Value Market Market Value I L1 COMMERCIAL PERSONAL PROPERTY $0 $13,200 Totals $0 $13,200 S01/5 Page 8 of 14 True Automation, Inc.

15 SO 1 - CALHOUN COUNTY ISD Property Count: 29,396 Grand Totals 11/12/2015 1:44:20PM I State Category Breakdown State Code Description Count Acres New Value Market Market Value A SINGLE FAMILY RESIDENCE 10,433 $22,532,709 $975,373, 178 B MULTIFAMILY RESIDENCE 147 $27,030 $24,221,001 C1 VACANT LOTS AND LAND TRACTS 6,650 $0 $126,818,403 D1 QUALIFIED OPEN-SPACE LAND 3, , $0 $320,072,295 D2 IMPROVEMENTS ON QUALIFIED OPEN SP 215 $236,580 $4,503,572 E RURAL LAND, NON QUALIFIED OPEN SP 1,165 7, $1,996,000 $65,768,467 F1 COMMERCIAL REAL PROPERTY 942 $799,740 $170,863,928 F2 INDUSTRIAL AND MANUFACTURING REA 86 $0 $1,764,632,220 G1 OIL AND GAS 2,775 $0 $23,946,216 J2 GAS DISTRIBUTION SYSTEM 8 $0 $1,006,180 J3 ELECTRIC COMPANY (INCLUDING CO-OP 21 $3,347 $31,348,967 J4 TELEPHONE COMPANY (INCLUDING CO- 23 $0 $6,812,204 J5 RAILROAD 18 $0 $13,540,727 J6 PIPELAND COMPANY 214 $154,901 $41,076,709 J7 CABLE TELEVISION COMPANY 8 $0 $1,765,211 L1 COMMERCIAL PERSONAL PROPERTY 1,116 $0 $152,717,110 L2 INDUSTRIAL AND MANUFACTURING PERE 193 $551, 180 $424,695, 134 M1 TANGIBLE OTHER PERSONAL, MOBILE H 508 $576,760 $5,435,146 0 RESIDENTIAL INVENTORY 481 $0 $17,251,200 s SPECIAL INVENTORY TAX 27 $0 $16,249,000 x TOTALLY EXEMPT PROPERTY 1,846 $487,430 $236,395,625 Totals 247, $27,365,677 $4,424,492,493 I S01/5 Page 9 of 14 True Automation, Inc.

16 SO 1 - CALHOUN COUNTY ISD Property Count: 29,395 ARB Approved Totals 11/12/2015 1:44:20PM CAD State Category Breakdown I State Code. Description Count Acres New Value Market Market Value I A 2 $0 $49,673 A1 SINGLE FAMILY RESIDENCE 8,089 $20,222,339 $892, 130,266 A2 MOBILE HOME WITH LAND 1,792 $1,398,980 $47,886,496 A3 BUILDING WITH LAND 919 $888,610 $28,234,873 A4 HOUSE ON LEASED LAND 63 $4,420 $2,604,230 A5 BOAT SHEDS ON LEASED LAND 8 $0 $93,640 A6 BUILDINGS ON LEASED LAND 43 $18,360 $961,520 A7 BULKHEADS 96 $0 $3,412,480 B1 MULTlFAMILY RESIDENCE 57 $200 $17,025,350 B2 DUPLEX RESIDENCE 58 $180 $4,052,611 B3 TRIPLEX RESIDENCE 7 $0 $365,830 B4 QUADPLEX RESIDENCE 29 $26,650 $2,777,210 c VACANT LOTS & TRACTS 7 $0 $109,420 C1 VACANT LOTS & TRACTS 6,643 $0 $126,708,983 D QUALIFIED AG LAND 1 $0 $20,620 D1 QUALIFIED AG LAND 3, , $0 $320, 185,040 D2 FARM AND RANCH IMP 215 $236,580 $4,503,572 E 1 $0 $9,986 E1 FARM & RANCH SINGLE FAMILY 462 $1,761,460 $49, 150,130 E2 FARM & RANCH MOBILE HOME 76 $81,440 $1,341,857 E3 FARM & RANCH OTHER IMPROVEMENTS 38 $133,230 $295,731 E4 VACANT RURAL LAND 550 $0 $13,006,848 E5 MISC RURAL IMPROVEMENT 69 $19,870 $1,830,550 F1 COMMERCIAL REAL PROPERTY 942 $799,740 $170,863,928 F2 INDUSTRIAL REAL PROPERTY 86 $0 $1,764,632,220 G1 OIL & GAS 2,775 $0 $23,946,216 J2 GAS DISTRIBUTION SYSTEM 8 $0 $1,006,180 J3 ELECTRIC COMPANY (INCLUDING CO-OP 21 $3,347 $31,348,967 J4 TELEPONE COMPANY (INCLUDING C $0 $6,812,204 J5 RAILROAD 18 $0 $13,540,727 J6 PIPELINE COMPANY 214 $154,901 $41,076,709 J7 CABLE TELEVISION COMPANY 8 $0 $1,765,211 L1 COMMERICAL PERSONAL PROPERTY 1,115 $0 $152,703,910 L2 INDUSTRIAL PERSONAL PROPERTY 193 $551, 180 $424,695, 134 M1 MOBILE HOMES/TANGIBLE OTHER PERSC 508 $576,760 $5,435, RESIDENTIAL INVENTORY 481 $0 $17,251,200 s SPECIAL INVENTORY TAX 27 $0 $16,249,000 x TOTALLY EXEMPTED PROPERTY 1,846 $487,430 $236,395,625 Totals 239, $27,365,677 $4,424,479,293 S01/5 Page 10 of 14 True Automation, Inc.

17 SO 1 - CALHOUN COUNTY ISD Property Count: 1 Under ARB Review Totals 11/12/2015 1:44:20PM I CAD State Category Breakdown State Code Description Count Acres New Value Market Market Value I L1 COMMERICAL PERSONAL PROPERTY $0 $13,200 Totals $0 $13,200 S01/5 Page 11 of 14 True Automation, Inc.

18 SO I - CALHOUN COUNTY ISD Property Count: 29,396 Grand Totals 11/12/2015 1:44:20PM CAD State Category Breakdown I State Code Description Count Acres New Value Market Market Value I A 2 $0 $49,673 A1 SINGLE FAMILY RESIDENCE 8,089 $20,222,339 $892, 130,266 A2 MOBILE HOME WITH LAND 1,792 $1,398,980 $47,886,496 A3 BUILDING WITH LAND 919 $888,610 $28,234,873 A4 HOUSE ON LEASED LAND 63 $4,420 $2,604,230 A5 BOAT SHEDS ON LEASED LAND 8 $0 $93,640 A6 BUILDINGS ON LEASED LAND 43 $18,360 $961,520 A7 BULKHEADS 96 $0 $3,412,480 B1 MULTIFAMILY RESIDENCE 57 $200 $17,025,350 B2 DUPLEX RESIDENCE 58 $180 $4,052,611 B3 TRIPLEX RESIDENCE 7 $0 $365,830 B4 QUADPLEX RESIDENCE 29 $26,650 $2,777,210 c VACANT LOTS & TRACTS 7 $0 $109,420 C1 VACANT LOTS & TRACTS 6,643 $0 $126,708,983 D QUALIFIED AG LAND 1 $0 $20,620 D1 QUALIFIED AG LAND 3, , $0 $320, 185,040 D2 FARM AND RANCH IMP 215 $236,580 $4,503,572 E 1 $0 $9,986 E1 FARM & RANCH SINGLE FAMILY 462 $1,761,460 $49,150,130 E2 FARM & RANCH MOBILE HOME 76 $81,440 $1,341,857 E3 FARM & RANCH OTHER IMPROVEMENTS 38 $133,230 $295,731 E4 VACANT RURAL LAND 550 $0 $13,006,848 E5 MISC RURAL IMPROVEMENT 69 $19,870 $1,830,550 F1 COMMERCIAL REAL PROPERTY 942 $799,740 $170,863,928 F2 INDUSTRIAL REAL PROPERTY 86 $0 $1,764,632,220 G1 OIL & GAS 2,775 $0 $23,946,216 J2 GAS DISTRIBUTION SYSTEM 8 $0 $1,006,180 J3 ELECTRIC COMPANY (INCLUDING CO-OP 21 $3,347 $31,348,967 J4 TELEPONE COMPANY (INCLUDING C $0 $6,812,204 J5 RAILROAD 18 $0 $13,540, 727 J6 PIPELINE COMPANY 214 $154,901 $41,076, 709 J7 CABLE TELEVISION COMPANY 8 $0 $1,765,211 L1 COMMERICAL PERSONAL PROPERTY 1,116 $0 $152,717,110 L2 INDUSTRIAL PERSONAL PROPERTY 193 $551,180 $424,695, 134 M1 MOBILE HOMES/TANGIBLE OTHER PERSC 508 $576,760 $5,435, RESIDENTIAL INVENTORY 481 $0 $17,251,200 s SPECIAL INVENTORY TAX 27 $0 $16,249,000 x TOTALLY EXEMPTED PROPERTY 1,846 $487,430 $236,395,625 Totals 239, $27,365,677 $4,424,492,493 S01/5 Page 12 of 14 True Automation, Inc.

19 SOI - CALHOUN COUNTY ISD Property Count: 29,396 Effective Rate Assumption 11/12/2015 1:44:20PM New Value TOTAL NEW VALUE MARKET: $27,365,677 TOTAL NEW VALUE TAXABLE: $24,455,089 New Exemptions I Exemption Description Count EX-XD Improving property for housing with vol Market Value EX-XN Motor vehicles leased for personal use Market Value EX-XU Miscellaneous Exemptions 2014 Market Value EX-XV Other Exemptions (including public property, r Market Value EX366 HOUSE BILL Market Value ABSOLUTE EXEMPTIONS VALUE LOSS I Exemption DP DV1 DV2 DV3 DV4 DVHS HS OV65 OV65S Description Count DISABILITY 10 Disabled Veterans 10% - 29% 2 Disabled Veterans 30% - 49% 1 Disabled Veterans 50% - 69% 2 Disabled Veterans 70% - 100% 6 Disabled Veteran Homestead 5 HOMESTEAD 91 OVER OVER 65 Surviving Spouse 1 PARTIAL EXEMPTIONS VALUE LOSS 229 NEW EXEMPTIONS VALUE LOSS $0 $0 $9,060 $1,187,540 $79,828 $1,276,428 Exemption Amount I $97,270 $5,000 $7,500 $20,000 $72,000 $203,630 $5,346,374 $1,957,354 $9,630 $7,718,758 $8,995,186 Increased Exemptions Exemption Description Count Increased Exemption Amount HS HOMESTEAD 4,298 $41,150,778 INCREASED EXEMPTIONS VALUE LOSS 4,298 $41,150,778 TOTAL EXEMPTIONS VALUE LOSS $50,145,964 New Ag I Timber Exemptions 2014 Market Value $1,200 Count: Ag/Timber Use $70 NEW AG I TIMBER VALUE LOSS $1,130 New Annexations New Deannexations S01/5 Page 13 of 14 True Automation, Inc.

20 SO I - CALHOUN COUNTY ISD Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxable I 4,736 $113,495 Category A Only $46,778 $66,717 Count of HS Residences Average Market Average HS Exemption Average Taxable I 4,479 $112,217 $46,505 $65,712 Lower Value Used Count of Protested Properties Total Market Value Total Value Used $13, $13,200 S01/5 Page 14 of 14 True Automation, Inc.

21 For Entity : CALHOUN COUNTY ISD Year: 2015 State Code: <ALL> Owner ID Taxpayer Name Market Value Taxable Value FORMOSA PLASTICS CORP TEXAS $1, 103,668,430 $997,474, UNION CARBIDE CORP $335,754,860 $331,504, SEADRIFT COKE LLC $147,387,135 $124,142, INEOS USA LLC $148,991,484 $99,145, FORMOSA UTILITY VENTURE LTD $109,317,079 $98,793, ALCOA WORLD ALUMINA LLC $155,097,670 $95,835, FORMOSA PLASTICS CORP AMERICA $76,825,534 $75,589, NAN YA PLASTICS CORP AMERICA $45,375,377 $44,420, ORION MARINE CONSTRUCTION INC $37, 198,921 $36,616, BRASKEM AMERICA $33,514,800 $33,514, FORMOSA TRANSRAIL CORP $26,982,737 $26,982, AEP TEXAS CENTRAL COMPANY $25,235,223 $25,235, REXCO INC $12,889,010 $12,551, FORMOSA HYDROCARBONS $11,865,025 $11,865, CONNELL FINANCE COMPANY, INC. $10,859,950 $10,859,950 True Automation, Inc.