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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
14:41:55                                             2003 PROPERTY VALUE STUDY                                              LS0006P
                                                      ISD PRODUCTIVITY VALUES
                                              APPRAISAL DISTRICT:  108  Hidalgo
                                              SCHOOL DISTRICT:   108-912  La Joya

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                                 --------------------------------------------------------------------------------------------------
PRODUCTIVITY COMPARISON                           Qualified         <---- Reported Value ----->          <-- PTD Value Estimate -->
                                 Category           Acres           $/Acre         Productivity          $/Acre        Productivity
                                 --------------------------------------------------------------------------------------------------
                                 Irrig Crop          10,996           380.23          4,181,055             362.85        3,989,899
                                 Dry Crop            29,227           228.57          6,680,513             268.30        7,841,604
                                 Barren                 922            20.00             18,444              20.00           18,444
                                 Orchard              7,023           562.62          3,951,283             562.62        3,951,283
                                 Improved Past       12,976           134.63          1,746,909             107.70        1,397,515
                                 Native Pst          26,560            62.80          1,667,950              76.89        2,042,198
                                 Wildlife                 0                                   0                                   0
                                 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                    0                                   0                                   0

                                 TOTALS:             87,704                         $18,246,154                         $19,240,943
                                 RATIO:         .9483

                                 --------------------------------------------------------------------------------------------------
                                                          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                       0                                     0
                                 Other                            0                                     0

                                 TOTALS:                          0                                    $0

                                 --------------------------------------------------------------------------------------------------
                                                          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 ***