taxes Property Tax Assistance

2022 ISD Summary Worksheet

230-Upshur /Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 129,253,564 0.9014 143,392,017 143,392,017
B - MULTIFAMILY 2,320,310 N/A 2,320,310 2,320,310
C1 - VACANT LOTS 1,610,610 N/A 1,610,610 1,610,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,002,042 1.0473 956,830 956,830
D2 - FARM & RANCH IMP 870,391 N/A 870,391 870,391
E - NON-AG LAND AND IMPROVEMENTS 68,453,086 0.7979 85,791,560 85,791,560
F1 - COMMERCIAL REAL 3,535,969 N/A 3,535,969 3,535,969
F2 - INDUSTRIAL REAL 893,380 N/A 893,380 893,380
G - ALL MINERALS 24,526,193 1.0333 23,735,791 23,735,791
J - ALL UTILITIES 4,504,320 N/A 4,504,320 4,504,320
L1 - COMMERCIAL PERSONAL 3,405,940 N/A 3,405,940 3,405,940
L2 - INDUSTRIAL PERSONAL 1,780,290 N/A 1,780,290 1,780,290
M1 - MOBILE HOMES 5,165,346 N/A 5,165,346 5,165,346
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 247,328,401 0 277,969,714 277,969,714
Less Total Deductions 57,151,284 0 63,109,964 63,109,964
Total Taxable Value 190,177,117 0 214,859,750 214,859,750

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
224,718,478 214,859,750 224,718,478 214,859,750 233,048,478


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
9,858,728 0 8,330,000


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
224,718,478 214,859,750 224,718,478 214,859,750 233,048,478

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

230-908-02/Union Grove ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 129,253,564 0.9014 143,392,017 143,392,017
B - MULTIFAMILY 2,320,310 N/A 2,320,310 2,320,310
C1 - VACANT LOTS 1,610,610 N/A 1,610,610 1,610,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,002,042 1.0473 956,830 956,830
D2 - FARM & RANCH IMP 870,391 N/A 870,391 870,391
E - NON-AG LAND AND IMPROVEMENTS 68,453,086 0.7979 85,791,560 85,791,560
F1 - COMMERCIAL REAL 3,535,969 N/A 3,535,969 3,535,969
F2 - INDUSTRIAL REAL 893,380 N/A 893,380 893,380
G - ALL MINERALS 24,526,193 1.0333 23,735,791 23,735,791
J - ALL UTILITIES 4,504,320 N/A 4,504,320 4,504,320
L1 - COMMERCIAL PERSONAL 3,405,940 N/A 3,405,940 3,405,940
L2 - INDUSTRIAL PERSONAL 1,780,290 N/A 1,780,290 1,780,290
M1 - MOBILE HOMES 5,165,346 N/A 5,165,346 5,165,346
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 247,328,401 277,969,714 277,969,714
Less Total Deductions 57,151,284 63,109,964 63,109,964
Total Taxable Value 190,177,117 214,859,750 214,859,750

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
224,718,478 214,859,750 224,718,478 214,859,750 233,048,478


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
9,858,728 0 8,330,000


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
224,718,478 214,859,750 224,718,478 214,859,750 233,048,478

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