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DATE: 06/29/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                     PAGE: 001
TIME: 15:05:58                                           2005 ISD SUMMARY WORKSHEET                                 REPT: PTS265
                                                              175/Navarro                                           VRSN: W
                                                        175-905/Frost ISD

____________________________________________________________________________________________________________________________________

                                        LOCAL TAX             2005 WTD                     2005 PTD                2005 VALUE
CATEGORY                               ROLL VALUE           MEAN RATIO               VALUE ESTIMATE                  ASSIGNED
________                      ___________________           __________          ___________________             _____________

A.  SINGLE-FAMILY RESIDENCES           11,903,550                .8294                   14,352,001                11,903,550

B.  MULTIFAMILY RESIDENCES                      0                   **                            0                         0

C.  VACANT LOTS                           576,895                   **                      576,895                   576,895

D.  RURAL REAL(TAXABLE)                22,863,377                .9779                   23,380,753                22,863,377

F1. COMMERCIAL REAL                     2,001,812                   **                    2,001,812                 2,001,812

F2. INDUSTRIAL REAL                             0                   **                            0                         0

G.  OIL,GAS,MINERALS                            0                   **                            0                         0

J.  UTILITIES                           5,937,160               1.0043                    5,911,740                 5,937,160

L1. COMMERCIAL PERSONAL                   492,935                   **                      492,935                   492,935

L2. INDUSTRIAL PERSONAL                 6,063,410                   **                    6,063,410                 6,063,410

M.  MOBILE HOMES                        2,282,520                   **                    2,282,520                 2,282,520

N.  INTANGIBLE PERS/UNCERT                      0                   **                            0                         0

O.  RESIDENTIAL INVENTORY                  37,950                   **                       37,950                    37,950

S.  SPECIAL INVENTORY                           0                   **                            0                         0
                              ___________________                               ___________________       ___________________

SUBTOTAL                               52,159,609                                        55,100,016                52,159,609

LESS TOTAL DEDUCTIONS                   9,286,766                                        10,770,969                 9,286,766
                              ___________________                               ___________________       ___________________

TOTAL TAXABLE VALUE                    42,872,843                                        44,329,047                42,872,843 T2*

                                                                                 * THIS DISTRICT IS IN YEAR 1 OF THE GRACE PERIOD.
____________________________________________________________________________________________________________________________________

                   LOCAL REPORTED       PTD ESTIMATE                                 LOCAL TAX ROLL          RATIO         PTD VALUE
                   ______________       ____________                                 ______________                      ___________

HOMESTEAD & VETS        8,179,030          8,179,030    MKT VALUE NON-QUAL

CAP VALUE LOSS            407,484            491,300    ACRES & FRM/RNCH IMPRV           17,409,717         1.0074        17,281,831

OVER 65 FREZ LOSS         700,252          2,100,639    PROD VAL QUAL ACRES               5,453,660          .8942         6,098,922

ALL OTHER                       0                  0
                  _______________    _______________                                _______________                  _______________

TOTAL DEDUCTIONS        9,286,766         10,770,969    TOTAL TAXABLE VALUE              22,863,377                       23,380,753
DATE: 06/29/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                     PAGE: 002
TIME: 15:05:58                                           2005 FINAL VALUES WORKSHEET                                REPT: PTS265
                                                              175/Navarro                                           VRSN: W
                                                        175-905/Frost ISD

____________________________________________________________________________________________________________________________________

SB4, PASSED BY THE 1999 LEGISLATURE, REQUIRES THE COMPTROLLER TO CERTIFY ALTERNATIVE MEASURES OF SCHOOL DISTRICT
WEALTH (T1, T3 AND T4) IN ADDITION TO THE TRADITIONAL MEASURE (T2).  QUESTIONS ABOUT THE EXTENT TO WHICH ANY OF
THESE WEALTH MEASURES AFFECT SCHOOL FUNDING SHOULD BE DIRECTED TO THE DIVISION OF STATE FUNDING AT  THE TEXAS
EDUCATION AGENCY, TELEPHONE #512-463-9238


                          LOSS TO                                 50% OF THE LOSS
                      THE ADDITIONAL                           TO THE LOCAL OPTIONAL
                     $10,000 HOMESTEAD                          PERCENTAGE HOMESTEAD
        T1                EXEMPTION               T2                 EXEMPTION                T3                     T4
___________________  ___________________  ___________________  ____________________   ____________________    ___________________
       47,157,653              4,284,810        42,872,843                       0           47,157,653             42,872,843

T1 = SCHOOL DISTRICT TAXABLE VALUE BEFORE THE LOSS TO THE ADDITIONAL $10,000 HOMESTEAD EXEMPTION
T2 = SCHOOL DISTRICT TAXABLE VALUE AFTER THE LOSS TO THE ADDITIONAL $10,000 HOMESTEAD EXEMPTION
T3 = T1 MINUS 50% OF THE LOSS TO THE LOCAL OPTIONAL PERCENTAGE HOMESTEAD EXEMPTION
T4 = T2 MINUS 50% OF THE LOSS TO THE LOCAL OPTIONAL PERCENTAGE HOMESTEAD EXEMPTION


THE PVS FOUND YOUR TAXABLE VALUE TO BE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN
YEAR ONE/TWO OF A GRACE PERIOD.

                                                      **** END  OF  REPORT ****