taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-913/Pottsboro ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,592,020,627 N/A 1,592,020,627 1,592,020,627
B - MULTIFAMILY 10,819,265 N/A 10,819,265 10,819,265
C1 - VACANT LOTS 65,154,420 N/A 65,154,420 65,154,420
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,357,289 N/A 1,357,289 1,357,289
D2 - FARM & RANCH IMP 7,677,450 N/A 7,677,450 7,677,450
E - NON-AG LAND AND IMPROVEMENTS 244,679,427 N/A 244,679,427 244,679,427
F1 - COMMERCIAL REAL 166,862,209 N/A 166,862,209 166,862,209
F2 - INDUSTRIAL REAL 6,996,461 N/A 6,996,461 6,996,461
G - ALL MINERALS 59,360,835 N/A 59,360,835 59,360,835
J - ALL UTILITIES 36,798,017 N/A 36,798,017 36,798,017
L1 - COMMERCIAL PERSONAL 60,055,175 N/A 60,055,175 60,055,175
L2 - INDUSTRIAL PERSONAL 62,151,638 N/A 62,151,638 62,151,638
M1 - MOBILE HOMES 30,982,123 N/A 30,982,123 30,982,123
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,799,792 N/A 5,799,792 5,799,792
S - SPECIAL INVENTORY 210,470 N/A 210,470 210,470
Subtotal 2,350,925,198 0 2,350,925,198 2,350,925,198
Less Total Deductions 799,852,766 0 799,852,766 799,852,766
Total Taxable Value 1,551,072,432 0 1,551,072,432 1,551,072,432

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 1,702,221,868 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,551,072,432 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 1,702,221,868 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,551,072,432 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,751,886,868 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,784,996,868 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,638,230,113 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 1,702,221,868 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,551,072,432 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 1,702,221,868 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,551,072,432 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,751,886,868 T13 plus the loss to the chapter 313 agreement
T16 1,784,996,868 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,638,230,113 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 151,149,436 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 49,665,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 33,110,000 Loss to Second Previous Homestead Increase

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

091-913-02/Pottsboro ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,592,020,627 N/A 1,592,020,627 1,592,020,627
B - MULTIFAMILY 10,819,265 N/A 10,819,265 10,819,265
C1 - VACANT LOTS 65,154,420 N/A 65,154,420 65,154,420
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,357,289 N/A 1,357,289 1,357,289
D2 - FARM & RANCH IMP 7,677,450 N/A 7,677,450 7,677,450
E - NON-AG LAND AND IMPROVEMENTS 244,679,427 N/A 244,679,427 244,679,427
F1 - COMMERCIAL REAL 166,862,209 N/A 166,862,209 166,862,209
F2 - INDUSTRIAL REAL 6,996,461 N/A 6,996,461 6,996,461
G - ALL MINERALS 59,360,835 N/A 59,360,835 59,360,835
J - ALL UTILITIES 36,798,017 N/A 36,798,017 36,798,017
L1 - COMMERCIAL PERSONAL 60,055,175 N/A 60,055,175 60,055,175
L2 - INDUSTRIAL PERSONAL 62,151,638 N/A 62,151,638 62,151,638
M1 - MOBILE HOMES 30,982,123 N/A 30,982,123 30,982,123
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,799,792 N/A 5,799,792 5,799,792
S - SPECIAL INVENTORY 210,470 N/A 210,470 210,470
Subtotal 2,350,925,198 2,350,925,198 2,350,925,198
Less Total Deductions 799,852,766 799,852,766 799,852,766
Total Taxable Value 1,551,072,432 1,551,072,432 1,551,072,432

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 1,702,221,868 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,551,072,432 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 1,702,221,868 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,551,072,432 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,751,886,868 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,784,996,868 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,638,230,113 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 1,702,221,868 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,551,072,432 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 1,702,221,868 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,551,072,432 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,751,886,868 T13 plus the loss to the chapter 313 agreement
T16 1,784,996,868 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,638,230,113 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 151,149,436 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 49,665,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 33,110,000 Loss to Second Previous Homestead Increase