taxes Property Tax Assistance

2023 ISD Summary Worksheet

113-Houston/Houston County

113-902/Grapeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 149,961,430 0.8236 182,080,415 182,080,415
B - MULTIFAMILY 637,590 N/A 637,590 637,590
C1 - VACANT LOTS 8,544,080 N/A 8,544,080 8,544,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,234,850 0.9558 18,031,237 18,031,237
D2 - FARM & RANCH IMP 13,492,800 N/A 13,492,800 13,492,800
E - NON-AG LAND AND IMPROVEMENTS 161,498,750 0.9463 170,663,373 170,663,373
F1 - COMMERCIAL REAL 18,362,730 N/A 18,362,730 18,362,730
F2 - INDUSTRIAL REAL 40,418,020 N/A 40,418,020 40,418,020
G - ALL MINERALS 3,228,980 N/A 3,228,980 3,228,980
J - ALL UTILITIES 151,179,900 0.9393 160,949,537 160,949,537
L1 - COMMERCIAL PERSONAL 6,384,920 N/A 6,384,920 6,384,920
L2 - INDUSTRIAL PERSONAL 72,244,230 N/A 72,244,230 72,244,230
M1 - MOBILE HOMES 11,081,660 N/A 11,081,660 11,081,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 904,340 N/A 904,340 904,340
Subtotal 655,174,280 0 707,023,912 707,023,912
Less Total Deductions 155,433,866 0 174,270,399 174,270,399
Total Taxable Value 499,740,414 0 532,753,513 532,753,513

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 581,542,763 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 532,753,513 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 581,542,763 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 532,753,513 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 598,672,763 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 610,092,763 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 550,490,583 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 581,542,763 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 532,753,513 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 581,542,763 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 532,753,513 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 598,672,763 T13 plus the loss to the chapter 313 agreement
T16 610,092,763 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 550,490,583 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,789,250 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 17,130,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,420,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

113-902-02/Grapeland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 149,961,430 0.8236 182,080,415 182,080,415
B - MULTIFAMILY 637,590 N/A 637,590 637,590
C1 - VACANT LOTS 8,544,080 N/A 8,544,080 8,544,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,234,850 0.9558 18,031,237 18,031,237
D2 - FARM & RANCH IMP 13,492,800 N/A 13,492,800 13,492,800
E - NON-AG LAND AND IMPROVEMENTS 161,498,750 0.9463 170,663,373 170,663,373
F1 - COMMERCIAL REAL 18,362,730 N/A 18,362,730 18,362,730
F2 - INDUSTRIAL REAL 40,418,020 N/A 40,418,020 40,418,020
G - ALL MINERALS 3,228,980 N/A 3,228,980 3,228,980
J - ALL UTILITIES 151,179,900 0.9393 160,949,537 160,949,537
L1 - COMMERCIAL PERSONAL 6,384,920 N/A 6,384,920 6,384,920
L2 - INDUSTRIAL PERSONAL 72,244,230 N/A 72,244,230 72,244,230
M1 - MOBILE HOMES 11,081,660 N/A 11,081,660 11,081,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 904,340 N/A 904,340 904,340
Subtotal 655,174,280 707,023,912 707,023,912
Less Total Deductions 155,433,866 174,270,399 174,270,399
Total Taxable Value 499,740,414 532,753,513 532,753,513

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 581,542,763 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 532,753,513 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 581,542,763 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 532,753,513 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 598,672,763 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 610,092,763 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 550,490,583 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 581,542,763 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 532,753,513 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 581,542,763 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 532,753,513 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 598,672,763 T13 plus the loss to the chapter 313 agreement
T16 610,092,763 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 550,490,583 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,789,250 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 17,130,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,420,000 Loss to Second Previous Homestead Increase