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 1/22/04                               COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                            Page:     1
14:52:00                                             2003 PROPERTY VALUE STUDY                                              LS0010P
                                                         INDEX CALCULATIONS
                                              APPRAISAL DISTRICT:  114  Howard

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

IRRIGATED CROPLAND  -  PTD VALUE:        395.10

        114-901    Big Spring                         1,176             185,817        158.01          .9484         374.71
        114-902    Coahoma                              205              35,023        170.84         1.0255         405.18
        114-904    Forsan                               464              86,544        186.52         1.1196         442.35
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                   1,845             307,384        166.60

DRY CROPLAND        -  PTD VALUE:         82.50

        114-901    Big Spring                        68,266           6,237,422         91.37         1.0117          83.47
        114-902    Coahoma                           45,349           4,005,502         88.33          .9781          80.69
        114-904    Forsan                            19,232           1,754,459         91.23         1.0102          83.34
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 132,847          11,997,383         90.31

IMPROVED PASTURE    -  PTD VALUE:           .00

        114-901    Big Spring                             0                   0           .00          .0000            .00
        114-902    Coahoma                                0                   0           .00          .0000            .00
        114-904    Forsan                                 0                   0           .00          .0000            .00
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                       0                   0           .00

NATIVE PASTURE      -  PTD VALUE:         26.00

        114-901    Big Spring                        53,845             933,864         17.34         1.0743          27.93
        114-902    Coahoma                          129,297           2,128,465         16.46         1.0198          26.51
        114-904    Forsan                           103,019           1,557,644         15.12          .9368          24.36
                                                  ---------      --------------     ---------
      ** CAD TOTALS                                 286,161           4,619,973         16.14

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 **