taxes Property Tax Assistance

2022 ISD Summary Worksheet

091-Grayson /Grayson County

091-903/Denison ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	2,082,861,631	0.9603	2,168,969,729	2,082,861,631
B - MULTIFAMILY	121,275,426	N/A	121,275,426	121,275,426
C1 - VACANT LOTS	106,568,436	N/A	106,568,436	106,568,436
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,595,483	1.6257	981,390	1,595,483
D2 - FARM & RANCH IMP	5,384,060	N/A	5,384,060	5,384,060
E - NON-AG LAND AND IMPROVEMENTS	171,983,507	0.8215	209,353,021	171,983,507
F1 - COMMERCIAL REAL	723,023,260	0.9633	750,569,148	723,023,260
F2 - INDUSTRIAL REAL	58,436,764	N/A	58,436,764	58,436,764
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	100,995,986	N/A	100,995,986	100,995,986
L1 - COMMERCIAL PERSONAL	184,818,328	1.1023	167,666,087	184,818,328
L2 - INDUSTRIAL PERSONAL	134,485,088	N/A	134,485,088	134,485,088
M1 - MOBILE HOMES	5,074,544	N/A	5,074,544	5,074,544
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	8,809,623	N/A	8,809,623	8,809,623
S - SPECIAL INVENTORY	12,863,501	N/A	12,863,501	12,863,501
Subtotal	3,718,175,637	0	3,851,432,803	3,718,175,637
Less Total Deductions	816,902,759	0	852,241,813	816,902,759
Total Taxable Value	2,901,272,878	0	2,999,190,990	2,901,272,878

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
2,987,693,327	2,901,272,878	2,987,693,327	2,901,272,878	3,061,963,327

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
86,420,449	0	74,270,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction

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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
2,987,693,327	2,901,272,878	2,987,693,327	2,901,272,878	3,061,963,327

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

091-903-02/Denison ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	2,082,861,631	0.9603	2,168,969,729	2,082,861,631
B - MULTIFAMILY	121,275,426	N/A	121,275,426	121,275,426
C1 - VACANT LOTS	106,568,436	N/A	106,568,436	106,568,436
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,595,483	1.6257	981,390	1,595,483
D2 - FARM & RANCH IMP	5,384,060	N/A	5,384,060	5,384,060
E - NON-AG LAND AND IMPROVEMENTS	171,983,507	0.8215	209,353,021	171,983,507
F1 - COMMERCIAL REAL	723,023,260	0.9633	750,569,148	723,023,260
F2 - INDUSTRIAL REAL	58,436,764	N/A	58,436,764	58,436,764
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	100,995,986	N/A	100,995,986	100,995,986
L1 - COMMERCIAL PERSONAL	184,818,328	1.1023	167,666,087	184,818,328
L2 - INDUSTRIAL PERSONAL	134,485,088	N/A	134,485,088	134,485,088
M1 - MOBILE HOMES	5,074,544	N/A	5,074,544	5,074,544
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	8,809,623	N/A	8,809,623	8,809,623
S - SPECIAL INVENTORY	12,863,501	N/A	12,863,501	12,863,501
Subtotal	3,718,175,637		3,851,432,803	3,718,175,637
Less Total Deductions	816,902,759		852,241,813	816,902,759
Total Taxable Value	2,901,272,878		2,999,190,990	2,901,272,878

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
2,987,693,327	2,901,272,878	2,987,693,327	2,901,272,878	3,061,963,327

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
86,420,449	0	74,270,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction

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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
2,987,693,327	2,901,272,878	2,987,693,327	2,901,272,878	3,061,963,327

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement