taxes Property Tax Assistance

2023 ISD Summary Worksheet

092-Gregg/Gregg County

092-903/Longview ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,135,330,380 0.9606 3,263,929,190 3,135,330,380
B - MULTIFAMILY 550,872,499 1.0377 530,859,111 550,872,499
C1 - VACANT LOTS 79,956,711 N/A 79,956,711 79,956,711
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,879,959 0.9236 5,283,871 4,879,959
D2 - FARM & RANCH IMP 2,840,471 N/A 2,840,471 2,840,471
E - NON-AG LAND AND IMPROVEMENTS 365,995,818 1.0093 362,623,420 365,995,818
F1 - COMMERCIAL REAL 1,738,338,744 0.9491 1,831,565,424 1,738,338,744
F2 - INDUSTRIAL REAL 230,993,850 N/A 230,993,850 230,993,850
G - ALL MINERALS 109,615,949 N/A 109,615,949 109,615,949
J - ALL UTILITIES 199,419,910 N/A 199,419,910 199,419,910
L1 - COMMERCIAL PERSONAL 987,816,291 0.9972 990,589,943 987,816,291
L2 - INDUSTRIAL PERSONAL 533,321,200 N/A 533,321,200 533,321,200
M1 - MOBILE HOMES 10,546,020 N/A 10,546,020 10,546,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 12,442,500 N/A 12,442,500 12,442,500
S - SPECIAL INVENTORY 66,583,390 N/A 66,583,390 66,583,390
Subtotal 8,028,953,692 0 8,230,570,960 8,028,953,692
Less Total Deductions 1,616,712,870 0 1,672,206,240 1,616,712,870
Total Taxable Value 6,412,240,822 0 6,558,364,720 6,412,240,822

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 6,937,572,621 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,412,240,822 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 6,937,572,621 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,412,240,822 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,099,497,621 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,207,447,621 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,603,874,161 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 6,937,572,621 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,412,240,822 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 6,937,572,621 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,412,240,822 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,099,497,621 T13 plus the loss to the chapter 313 agreement
T16 7,207,447,621 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,603,874,161 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 525,331,799 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 161,925,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 107,950,000 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

092-903-02/Longview ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,135,330,380 0.9606 3,263,929,190 3,135,330,380
B - MULTIFAMILY 550,872,499 1.0377 530,859,111 550,872,499
C1 - VACANT LOTS 79,956,711 N/A 79,956,711 79,956,711
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,879,959 0.9236 5,283,871 4,879,959
D2 - FARM & RANCH IMP 2,840,471 N/A 2,840,471 2,840,471
E - NON-AG LAND AND IMPROVEMENTS 365,995,818 1.0093 362,623,420 365,995,818
F1 - COMMERCIAL REAL 1,738,338,744 0.9491 1,831,565,424 1,738,338,744
F2 - INDUSTRIAL REAL 230,993,850 N/A 230,993,850 230,993,850
G - ALL MINERALS 109,615,949 N/A 109,615,949 109,615,949
J - ALL UTILITIES 199,419,910 N/A 199,419,910 199,419,910
L1 - COMMERCIAL PERSONAL 987,816,291 0.9972 990,589,943 987,816,291
L2 - INDUSTRIAL PERSONAL 533,321,200 N/A 533,321,200 533,321,200
M1 - MOBILE HOMES 10,546,020 N/A 10,546,020 10,546,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 12,442,500 N/A 12,442,500 12,442,500
S - SPECIAL INVENTORY 66,583,390 N/A 66,583,390 66,583,390
Subtotal 8,028,953,692 8,230,570,960 8,028,953,692
Less Total Deductions 1,616,712,870 1,672,206,240 1,616,712,870
Total Taxable Value 6,412,240,822 6,558,364,720 6,412,240,822

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 6,937,572,621 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,412,240,822 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 6,937,572,621 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,412,240,822 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,099,497,621 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,207,447,621 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,603,874,161 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 6,937,572,621 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,412,240,822 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 6,937,572,621 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,412,240,822 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,099,497,621 T13 plus the loss to the chapter 313 agreement
T16 7,207,447,621 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,603,874,161 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 525,331,799 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 161,925,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 107,950,000 Loss to Second Previous Homestead Increase