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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:27:14                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  046  Comal

-----------------------------------------------------------------------------------------------------------------------------------
                                                 <--------- REPORTED VALUE ------------->          INDEX          PTD ADJUSTED
        SCHOOL DISTRICT                          ACRES          PRODUCTIVITY       $/ACRE          FACTOR         $/ACRE
-----------------------------------------------------------------------------------------------------------------------------------

IRRIGATED CROPLAND  -  PTD VALUE:           .00

        046-901    New Braunfels                         74               9,789        132.28          .9354            .00
        046-902    Comal                                 78              11,706        150.08         1.0613            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                     152              21,495        141.41

DRY CROPLAND        -  PTD VALUE:        209.40

        046-901    New Braunfels                      1,500             212,556        141.70          .9684         202.78
        046-902    Comal                             16,327           2,396,077        146.76         1.0029         210.01
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  17,827           2,608,633        146.33

IMPROVED PASTURE    -  PTD VALUE:         92.70

        046-901    New Braunfels                      6,847             840,750        122.79         1.0479          97.14
        046-902    Comal                             16,046           1,841,801        114.78          .9795          90.80
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                  22,893           2,682,551        117.18

NATIVE PASTURE      -  PTD VALUE:         55.30

        046-901    New Braunfels                     22,431           1,205,686         53.75          .9734          53.83
        046-902    Comal                            197,111          10,918,301         55.39         1.0031          55.47
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 219,542          12,123,987         55.22

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE AND TIMBER IN TRANSITION.
INDEX CALCULATIONS BASED ON ISD VALUES PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.

                                                        ** End of Report **