taxes Property Tax Assistance

2023 ISD Summary Worksheet

092-Gregg/Gregg County

092-902/Kilgore ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 535,851,919 0.9600 558,179,082 535,851,919
B - MULTIFAMILY 49,186,175 N/A 49,186,175 49,186,175
C1 - VACANT LOTS 12,345,293 N/A 12,345,293 12,345,293
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,598,882 0.8478 1,885,907 1,598,882
D2 - FARM & RANCH IMP 783,860 N/A 783,860 783,860
E - NON-AG LAND AND IMPROVEMENTS 96,470,025 0.8789 109,762,231 96,470,025
F1 - COMMERCIAL REAL 232,917,337 0.8983 259,286,805 232,917,337
F2 - INDUSTRIAL REAL 153,904,980 N/A 153,904,980 153,904,980
G - ALL MINERALS 30,207,923 N/A 30,207,923 30,207,923
J - ALL UTILITIES 46,564,520 N/A 46,564,520 46,564,520
L1 - COMMERCIAL PERSONAL 335,206,540 1.0328 324,560,941 335,206,540
L2 - INDUSTRIAL PERSONAL 271,161,450 N/A 271,161,450 271,161,450
M1 - MOBILE HOMES 5,464,010 N/A 5,464,010 5,464,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,731,650 N/A 1,731,650 1,731,650
S - SPECIAL INVENTORY 14,330,770 N/A 14,330,770 14,330,770
Subtotal 1,787,725,334 0 1,839,355,597 1,787,725,334
Less Total Deductions 406,113,496 0 414,597,736 406,113,496
Total Taxable Value 1,381,611,838 0 1,424,757,861 1,381,611,838

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 1,483,473,844 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,381,611,838 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 1,483,473,844 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,381,611,838 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,519,563,844 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,543,623,844 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,415,652,352 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 1,483,473,844 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,381,611,838 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 1,483,473,844 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,381,611,838 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,519,563,844 T13 plus the loss to the chapter 313 agreement
T16 1,543,623,844 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,415,652,352 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 101,862,006 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 36,090,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 24,060,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

201-Rusk/Rusk County

092-902/Kilgore ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 516,768,900 0.9457 546,440,626 516,768,900
B - MULTIFAMILY 2,278,601 N/A 2,278,601 2,278,601
C1 - VACANT LOTS 19,545,170 N/A 19,545,170 19,545,170
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,849,800 1.1740 2,427,529 2,849,800
D2 - FARM & RANCH IMP 11,342,860 N/A 11,342,860 11,342,860
E - NON-AG LAND AND IMPROVEMENTS 75,028,670 0.9960 75,329,990 75,028,670
F1 - COMMERCIAL REAL 16,181,135 N/A 16,181,135 16,181,135
F2 - INDUSTRIAL REAL 18,314,260 N/A 18,314,260 18,314,260
G - ALL MINERALS 29,812,820 N/A 29,812,820 29,812,820
J - ALL UTILITIES 31,903,500 N/A 31,903,500 31,903,500
L1 - COMMERCIAL PERSONAL 7,505,830 N/A 7,505,830 7,505,830
L2 - INDUSTRIAL PERSONAL 36,976,090 N/A 36,976,090 36,976,090
M1 - MOBILE HOMES 10,525,480 N/A 10,525,480 10,525,480
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 252,240 N/A 252,240 252,240
Subtotal 779,285,356 0 808,836,131 779,285,356
Less Total Deductions 311,720,365 0 322,411,913 311,720,365
Total Taxable Value 467,564,991 0 486,424,218 467,564,991

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 573,473,021 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 467,564,991 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 573,473,021 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 467,564,991 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 608,093,021 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 631,173,021 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 501,605,505 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 573,473,021 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 467,564,991 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 573,473,021 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 467,564,991 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 608,093,021 T13 plus the loss to the chapter 313 agreement
T16 631,173,021 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 501,605,505 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 105,908,030 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 34,620,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 23,080,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

092-902-02/Kilgore ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,052,620,819 0.9529 1,104,619,708 1,052,620,819
B - MULTIFAMILY 51,464,776 N/A 51,464,776 51,464,776
C1 - VACANT LOTS 31,890,463 N/A 31,890,463 31,890,463
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,448,682 1.0314 4,313,436 4,448,682
D2 - FARM & RANCH IMP 12,126,720 N/A 12,126,720 12,126,720
E - NON-AG LAND AND IMPROVEMENTS 171,498,695 0.9266 185,092,221 171,498,695
F1 - COMMERCIAL REAL 249,098,472 0.9043 275,467,940 249,098,472
F2 - INDUSTRIAL REAL 172,219,240 N/A 172,219,240 172,219,240
G - ALL MINERALS 60,020,743 N/A 60,020,743 60,020,743
J - ALL UTILITIES 78,468,020 N/A 78,468,020 78,468,020
L1 - COMMERCIAL PERSONAL 342,712,370 1.0321 332,066,771 342,712,370
L2 - INDUSTRIAL PERSONAL 308,137,540 N/A 308,137,540 308,137,540
M1 - MOBILE HOMES 15,989,490 N/A 15,989,490 15,989,490
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,731,650 N/A 1,731,650 1,731,650
S - SPECIAL INVENTORY 14,583,010 N/A 14,583,010 14,583,010
Subtotal 2,567,010,690 2,648,191,728 2,567,010,690
Less Total Deductions 717,833,861 737,009,649 717,833,861
Total Taxable Value 1,849,176,829 1,911,182,079 1,849,176,829

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 2,056,946,865 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,849,176,829 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 2,056,946,865 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,849,176,829 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,127,656,865 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,174,796,865 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,917,257,857 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 2,056,946,865 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,849,176,829 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 2,056,946,865 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,849,176,829 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,127,656,865 T13 plus the loss to the chapter 313 agreement
T16 2,174,796,865 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,917,257,857 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 207,770,036 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 70,710,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 47,140,000 Loss to Second Previous Homestead Increase