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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
13:27:13                                             2003 PROPERTY VALUE STUDY                                              LS0006P
                                                      ISD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  046  Comal
                                              SCHOOL DISTRICT:   046-902  Comal

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop              78           150.08             11,706             150.08           11,706
                                 Dry Crop            16,327           146.76          2,396,077             210.01        3,428,833
                                 Barren               3,964            28.98            114,865              28.98          114,865
                                 Orchard                166           357.45             59,336             357.45           59,336
                                 Improved Past       16,046           114.78          1,841,801              90.80        1,456,977
                                 Native Pst         186,031            55.58         10,339,918              55.47       10,319,140
                                 Wildlife            11,080                             578,383                             614,608
                                 Timb at Prod             0                                   0                                   0
                                 Timb at 1978             0                                   0                                   0
                                 Timb at Trans            0                                   0                                   0
                                 Timb at Restr            0                                   0                                   0
                                 Other                  176            22.47              3,954              22.47            3,954

                                 TOTALS:            233,868                         $15,346,040                         $16,009,419
                                 RATIO:         .9586

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
 WILDLIFE                        Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                  11,080            55.47              614,608
                                 Other                            0                                     0

                                 TOTALS:                     11,080                              $614,608

                                 --------------------------------------------------------------------------------------------------
                                                          Qualified         <--- PTD Value Estimate ---->
TIMBER IN TRANSITION             Category                   Acres           $/Acre           Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop                       0                                     0
                                 Dry Crop                         0                                     0
                                 Barren                           0                                     0
                                 Orchard                          0                                     0
                                 Improved Pst                     0                                     0
                                 Native Pst                       0                                     0
                                 Wildlife                         0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                        *** Appraisal District is not in a Timber Region ***


                                                       *** End of Report ***