taxes Property Tax Assistance

2023 ISD Summary Worksheet

092-Gregg/Gregg County

092-908/White Oak ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 414,803,249 0.9628 430,830,130 414,803,249
B - MULTIFAMILY 32,101,635 0.9944 32,282,417 32,101,635
C1 - VACANT LOTS 4,089,789 N/A 4,089,789 4,089,789
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 278,480 0.8983 309,994 278,480
D2 - FARM & RANCH IMP 50,000 N/A 50,000 50,000
E - NON-AG LAND AND IMPROVEMENTS 52,182,720 1.0111 51,609,851 52,182,720
F1 - COMMERCIAL REAL 31,003,185 0.8932 34,710,238 31,003,185
F2 - INDUSTRIAL REAL 9,320,060 N/A 9,320,060 9,320,060
G - ALL MINERALS 27,585,373 1.0314 26,745,562 27,585,373
J - ALL UTILITIES 17,870,922 N/A 17,870,922 17,870,922
L1 - COMMERCIAL PERSONAL 19,185,893 N/A 19,185,893 19,185,893
L2 - INDUSTRIAL PERSONAL 40,011,930 N/A 40,011,930 40,011,930
M1 - MOBILE HOMES 2,116,710 N/A 2,116,710 2,116,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 518,640 N/A 518,640 518,640
S - SPECIAL INVENTORY 15,640 N/A 15,640 15,640
Subtotal 651,134,226 0 669,667,776 651,134,226
Less Total Deductions 249,289,915 0 255,583,322 249,289,915
Total Taxable Value 401,844,311 0 414,084,454 401,844,311

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 484,392,492 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 401,844,311 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 450,902,909 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 368,354,728 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 507,612,492 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 523,092,492 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 412,532,718 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 484,392,492 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 401,844,311 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 450,902,909 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 368,354,728 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 507,612,492 T13 plus the loss to the chapter 313 agreement
T16 523,092,492 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 412,532,718 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,548,181 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 33,489,583 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 23,220,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,480,000 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

092-908-02/White Oak ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 414,803,249 0.9628 430,830,130 414,803,249
B - MULTIFAMILY 32,101,635 0.9944 32,282,417 32,101,635
C1 - VACANT LOTS 4,089,789 N/A 4,089,789 4,089,789
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 278,480 0.8983 309,994 278,480
D2 - FARM & RANCH IMP 50,000 N/A 50,000 50,000
E - NON-AG LAND AND IMPROVEMENTS 52,182,720 1.0111 51,609,851 52,182,720
F1 - COMMERCIAL REAL 31,003,185 0.8932 34,710,238 31,003,185
F2 - INDUSTRIAL REAL 9,320,060 N/A 9,320,060 9,320,060
G - ALL MINERALS 27,585,373 1.0314 26,745,562 27,585,373
J - ALL UTILITIES 17,870,922 N/A 17,870,922 17,870,922
L1 - COMMERCIAL PERSONAL 19,185,893 N/A 19,185,893 19,185,893
L2 - INDUSTRIAL PERSONAL 40,011,930 N/A 40,011,930 40,011,930
M1 - MOBILE HOMES 2,116,710 N/A 2,116,710 2,116,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 518,640 N/A 518,640 518,640
S - SPECIAL INVENTORY 15,640 N/A 15,640 15,640
Subtotal 651,134,226 669,667,776 651,134,226
Less Total Deductions 249,289,915 255,583,322 249,289,915
Total Taxable Value 401,844,311 414,084,454 401,844,311

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 484,392,492 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 401,844,311 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 450,902,909 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 368,354,728 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 507,612,492 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 523,092,492 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 412,532,718 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 484,392,492 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 401,844,311 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 450,902,909 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 368,354,728 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 507,612,492 T13 plus the loss to the chapter 313 agreement
T16 523,092,492 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 412,532,718 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,548,181 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 33,489,583 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 23,220,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,480,000 Loss to Second Previous Homestead Increase