taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-903/Denison ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,469,222,749 N/A 2,469,222,749 2,469,222,749
B - MULTIFAMILY 156,967,684 N/A 156,967,684 156,967,684
C1 - VACANT LOTS 123,465,893 N/A 123,465,893 123,465,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,532,941 N/A 1,532,941 1,532,941
D2 - FARM & RANCH IMP 6,357,628 N/A 6,357,628 6,357,628
E - NON-AG LAND AND IMPROVEMENTS 225,985,693 N/A 225,985,693 225,985,693
F1 - COMMERCIAL REAL 807,115,780 N/A 807,115,780 807,115,780
F2 - INDUSTRIAL REAL 60,517,303 N/A 60,517,303 60,517,303
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 111,941,475 N/A 111,941,475 111,941,475
L1 - COMMERCIAL PERSONAL 200,668,518 N/A 200,668,518 200,668,518
L2 - INDUSTRIAL PERSONAL 150,242,857 N/A 150,242,857 150,242,857
M1 - MOBILE HOMES 5,706,151 N/A 5,706,151 5,706,151
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,786,622 N/A 21,786,622 21,786,622
S - SPECIAL INVENTORY 12,070,072 N/A 12,070,072 12,070,072
Subtotal 4,353,581,366 0 4,353,581,366 4,353,581,366
Less Total Deductions 1,325,051,367 0 1,325,051,367 1,325,051,367
Total Taxable Value 3,028,529,999 0 3,028,529,999 3,028,529,999

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

Measure Value Description
T1 3,384,834,780 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,028,529,999 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 3,384,834,780 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,028,529,999 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,498,609,780 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,574,459,780 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,128,649,999 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,384,834,780 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,028,529,999 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 3,384,834,780 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,028,529,999 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,498,609,780 T13 plus the loss to the chapter 313 agreement
T16 3,574,459,780 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,128,649,999 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 356,304,781 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 113,775,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 75,850,000 Loss to Second Previous Homestead Increase

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

091-903-02/Denison ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,469,222,749 N/A 2,469,222,749 2,469,222,749
B - MULTIFAMILY 156,967,684 N/A 156,967,684 156,967,684
C1 - VACANT LOTS 123,465,893 N/A 123,465,893 123,465,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,532,941 N/A 1,532,941 1,532,941
D2 - FARM & RANCH IMP 6,357,628 N/A 6,357,628 6,357,628
E - NON-AG LAND AND IMPROVEMENTS 225,985,693 N/A 225,985,693 225,985,693
F1 - COMMERCIAL REAL 807,115,780 N/A 807,115,780 807,115,780
F2 - INDUSTRIAL REAL 60,517,303 N/A 60,517,303 60,517,303
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 111,941,475 N/A 111,941,475 111,941,475
L1 - COMMERCIAL PERSONAL 200,668,518 N/A 200,668,518 200,668,518
L2 - INDUSTRIAL PERSONAL 150,242,857 N/A 150,242,857 150,242,857
M1 - MOBILE HOMES 5,706,151 N/A 5,706,151 5,706,151
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,786,622 N/A 21,786,622 21,786,622
S - SPECIAL INVENTORY 12,070,072 N/A 12,070,072 12,070,072
Subtotal 4,353,581,366 4,353,581,366 4,353,581,366
Less Total Deductions 1,325,051,367 1,325,051,367 1,325,051,367
Total Taxable Value 3,028,529,999 3,028,529,999 3,028,529,999

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

Measure Value Description
T1 3,384,834,780 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,028,529,999 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 3,384,834,780 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,028,529,999 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,498,609,780 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,574,459,780 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,128,649,999 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,384,834,780 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,028,529,999 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 3,384,834,780 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,028,529,999 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,498,609,780 T13 plus the loss to the chapter 313 agreement
T16 3,574,459,780 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,128,649,999 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 356,304,781 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 113,775,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 75,850,000 Loss to Second Previous Homestead Increase