taxes Property Tax Assistance

2023 ISD Summary Worksheet

230-Upshur/Upshur County

230-901/Big Sandy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 125,943,840 0.9688 129,999,835 125,943,840
B - MULTIFAMILY 6,338,548 N/A 6,338,548 6,338,548
C1 - VACANT LOTS 2,500,325 N/A 2,500,325 2,500,325
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,296,530 1.0637 4,979,304 5,296,530
D2 - FARM & RANCH IMP 4,376,445 N/A 4,376,445 4,376,445
E - NON-AG LAND AND IMPROVEMENTS 131,129,834 0.9404 139,440,487 131,129,834
F1 - COMMERCIAL REAL 17,727,301 N/A 17,727,301 17,727,301
F2 - INDUSTRIAL REAL 4,476,630 N/A 4,476,630 4,476,630
G - ALL MINERALS 23,030,790 0.9978 23,081,569 23,030,790
J - ALL UTILITIES 48,751,150 0.9573 50,925,676 48,751,150
L1 - COMMERCIAL PERSONAL 3,963,726 N/A 3,963,726 3,963,726
L2 - INDUSTRIAL PERSONAL 15,148,090 N/A 15,148,090 15,148,090
M1 - MOBILE HOMES 5,744,100 N/A 5,744,100 5,744,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,250 N/A 8,250 8,250
Subtotal 394,435,559 0 408,710,286 394,435,559
Less Total Deductions 116,699,997 0 119,297,351 116,699,997
Total Taxable Value 277,735,562 0 289,412,935 277,735,562

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 314,176,675 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 277,735,562 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 314,176,675 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 277,735,562 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 328,081,675 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 337,351,675 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 277,735,562 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 314,176,675 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 277,735,562 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 314,176,675 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 277,735,562 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 328,081,675 T13 plus the loss to the chapter 313 agreement
T16 337,351,675 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 277,735,562 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,441,113 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 13,905,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,270,000 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

250-Wood/Wood County

230-901/Big Sandy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 902,710 N/A 902,710 902,710
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 927,497 1.1391 814,205 927,497
D2 - FARM & RANCH IMP 141,480 N/A 141,480 141,480
E - NON-AG LAND AND IMPROVEMENTS 31,487,884 1.0150 31,022,546 31,487,884
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 17,081,280 1.0033 17,025,097 17,081,280
J - ALL UTILITIES 16,302,670 0.9454 17,244,204 16,302,670
L1 - COMMERCIAL PERSONAL 25,360 N/A 25,360 25,360
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 99,700 N/A 99,700 99,700
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 66,968,581 0 67,275,302 66,968,581
Less Total Deductions 14,514,058 0 14,514,058 14,514,058
Total Taxable Value 52,454,523 0 52,761,244 52,454,523

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 56,079,659 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 52,454,523 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 56,079,659 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 52,454,523 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 57,564,659 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 58,554,659 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 53,350,867 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 56,079,659 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 52,454,523 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 56,079,659 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 52,454,523 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 57,564,659 T13 plus the loss to the chapter 313 agreement
T16 58,554,659 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 53,350,867 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,625,136 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 1,485,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 990,000 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

230-901-02/Big Sandy ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 126,846,550 0.9690 130,902,545 126,846,550
B - MULTIFAMILY 6,338,548 N/A 6,338,548 6,338,548
C1 - VACANT LOTS 2,500,325 N/A 2,500,325 2,500,325
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,224,027 1.0743 5,793,509 6,224,027
D2 - FARM & RANCH IMP 4,517,925 N/A 4,517,925 4,517,925
E - NON-AG LAND AND IMPROVEMENTS 162,617,718 0.9540 170,463,033 162,617,718
F1 - COMMERCIAL REAL 17,727,301 N/A 17,727,301 17,727,301
F2 - INDUSTRIAL REAL 4,476,630 N/A 4,476,630 4,476,630
G - ALL MINERALS 40,112,070 1.0001 40,106,666 40,112,070
J - ALL UTILITIES 65,053,820 0.9543 68,169,880 65,053,820
L1 - COMMERCIAL PERSONAL 3,989,086 N/A 3,989,086 3,989,086
L2 - INDUSTRIAL PERSONAL 15,148,090 N/A 15,148,090 15,148,090
M1 - MOBILE HOMES 5,843,800 N/A 5,843,800 5,843,800
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,250 N/A 8,250 8,250
Subtotal 461,404,140 475,985,588 461,404,140
Less Total Deductions 131,214,055 133,811,409 131,214,055
Total Taxable Value 330,190,085 342,174,179 330,190,085

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 370,256,334 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 330,190,085 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 370,256,334 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 330,190,085 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 385,646,334 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 395,906,334 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 331,086,429 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 370,256,334 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 330,190,085 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 370,256,334 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 330,190,085 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 385,646,334 T13 plus the loss to the chapter 313 agreement
T16 395,906,334 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 331,086,429 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,066,249 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 15,390,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,260,000 Loss to Second Previous Homestead Increase