taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-907/Tioga ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 172,482,643 N/A 172,482,643 172,482,643
B - MULTIFAMILY 5,400,552 N/A 5,400,552 5,400,552
C1 - VACANT LOTS 5,968,286 N/A 5,968,286 5,968,286
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,293,129 N/A 1,293,129 1,293,129
D2 - FARM & RANCH IMP 7,251,178 N/A 7,251,178 7,251,178
E - NON-AG LAND AND IMPROVEMENTS 83,509,880 N/A 83,509,880 83,509,880
F1 - COMMERCIAL REAL 14,693,578 N/A 14,693,578 14,693,578
F2 - INDUSTRIAL REAL 207,700 N/A 207,700 207,700
G - ALL MINERALS 1,943,738 N/A 1,943,738 1,943,738
J - ALL UTILITIES 7,744,576 N/A 7,744,576 7,744,576
L1 - COMMERCIAL PERSONAL 4,595,469 N/A 4,595,469 4,595,469
L2 - INDUSTRIAL PERSONAL 394,167 N/A 394,167 394,167
M1 - MOBILE HOMES 591,589 N/A 591,589 591,589
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,713,006 N/A 8,713,006 8,713,006
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 314,789,491 0 314,789,491 314,789,491
Less Total Deductions 101,089,982 0 101,089,982 101,089,982
Total Taxable Value 213,699,509 0 213,699,509 213,699,509

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 238,766,702 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 213,699,509 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 238,766,702 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 213,699,509 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 246,056,702 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 250,916,702 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 222,399,013 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 238,766,702 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 213,699,509 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 238,766,702 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 213,699,509 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 246,056,702 T13 plus the loss to the chapter 313 agreement
T16 250,916,702 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 222,399,013 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,067,193 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 7,290,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,860,000 Loss to Second Previous Homestead Increase

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

091-907-02/Tioga ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 172,482,643 N/A 172,482,643 172,482,643
B - MULTIFAMILY 5,400,552 N/A 5,400,552 5,400,552
C1 - VACANT LOTS 5,968,286 N/A 5,968,286 5,968,286
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,293,129 N/A 1,293,129 1,293,129
D2 - FARM & RANCH IMP 7,251,178 N/A 7,251,178 7,251,178
E - NON-AG LAND AND IMPROVEMENTS 83,509,880 N/A 83,509,880 83,509,880
F1 - COMMERCIAL REAL 14,693,578 N/A 14,693,578 14,693,578
F2 - INDUSTRIAL REAL 207,700 N/A 207,700 207,700
G - ALL MINERALS 1,943,738 N/A 1,943,738 1,943,738
J - ALL UTILITIES 7,744,576 N/A 7,744,576 7,744,576
L1 - COMMERCIAL PERSONAL 4,595,469 N/A 4,595,469 4,595,469
L2 - INDUSTRIAL PERSONAL 394,167 N/A 394,167 394,167
M1 - MOBILE HOMES 591,589 N/A 591,589 591,589
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,713,006 N/A 8,713,006 8,713,006
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 314,789,491 314,789,491 314,789,491
Less Total Deductions 101,089,982 101,089,982 101,089,982
Total Taxable Value 213,699,509 213,699,509 213,699,509

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 238,766,702 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 213,699,509 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 238,766,702 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 213,699,509 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 246,056,702 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 250,916,702 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 222,399,013 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 238,766,702 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 213,699,509 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 238,766,702 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 213,699,509 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 246,056,702 T13 plus the loss to the chapter 313 agreement
T16 250,916,702 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 222,399,013 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,067,193 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 7,290,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,860,000 Loss to Second Previous Homestead Increase