taxes Property Tax Assistance

2023 ISD Summary Worksheet

215-Stephens/Stephens County

252-901/Graham ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,400 N/A 1,400 1,400
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 144,990 N/A 144,990 144,990
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 616,440 N/A 616,440 616,440
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 6,130 N/A 6,130 6,130
J - ALL UTILITIES 307,710 N/A 307,710 307,710
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 1,076,670 0 1,076,670 1,076,670
Less Total Deductions 177,048 0 177,048 177,048
Total Taxable Value 899,622 0 899,622 899,622

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 959,622 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 899,622 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 959,622 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 899,622 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 974,622 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 984,622 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 913,491 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 959,622 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 899,622 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 959,622 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 899,622 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 974,622 T13 plus the loss to the chapter 313 agreement
T16 984,622 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 913,491 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 60,000 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 15,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

252-Young/Young County

252-901/Graham ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 539,054,679 0.9306 579,254,974 539,054,679
B - MULTIFAMILY 12,966,770 N/A 12,966,770 12,966,770
C1 - VACANT LOTS 9,091,250 N/A 9,091,250 9,091,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,538,133 1.2356 17,430,860 21,538,133
D2 - FARM & RANCH IMP 14,370,241 N/A 14,370,241 14,370,241
E - NON-AG LAND AND IMPROVEMENTS 284,278,000 0.7969 356,729,828 284,278,000
F1 - COMMERCIAL REAL 107,668,245 0.9646 111,619,578 107,668,245
F2 - INDUSTRIAL REAL 221,423,340 N/A 221,423,340 221,423,340
G - ALL MINERALS 52,348,880 N/A 52,348,880 52,348,880
J - ALL UTILITIES 84,023,420 0.9397 89,415,154 84,023,420
L1 - COMMERCIAL PERSONAL 68,870,690 1.0170 67,719,459 68,870,690
L2 - INDUSTRIAL PERSONAL 41,231,980 N/A 41,231,980 41,231,980
M1 - MOBILE HOMES 3,885,100 N/A 3,885,100 3,885,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,266 N/A 586,266 586,266
S - SPECIAL INVENTORY 3,987,830 N/A 3,987,830 3,987,830
Subtotal 1,465,324,824 0 1,582,061,510 1,465,324,824
Less Total Deductions 605,873,029 0 628,131,107 605,873,029
Total Taxable Value 859,451,795 0 953,930,403 859,451,795

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 995,374,121 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 859,451,795 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 995,374,121 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 859,451,795 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,050,274,121 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,086,874,121 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 880,041,696 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 1,183,792,621 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,047,870,295 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 1,183,792,621 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,047,870,295 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,238,692,621 T13 plus the loss to the chapter 313 agreement
T16 1,275,292,621 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,068,460,196 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 135,922,326 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 54,900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 36,600,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

252-901-02/Graham ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 539,054,679 0.9306 579,254,974 539,054,679
B - MULTIFAMILY 12,966,770 N/A 12,966,770 12,966,770
C1 - VACANT LOTS 9,092,650 N/A 9,092,650 9,092,650
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,683,123 1.2337 17,575,850 21,683,123
D2 - FARM & RANCH IMP 14,370,241 N/A 14,370,241 14,370,241
E - NON-AG LAND AND IMPROVEMENTS 284,894,440 0.7973 357,346,268 284,894,440
F1 - COMMERCIAL REAL 107,668,245 0.9646 111,619,578 107,668,245
F2 - INDUSTRIAL REAL 221,423,340 N/A 221,423,340 221,423,340
G - ALL MINERALS 52,355,010 N/A 52,355,010 52,355,010
J - ALL UTILITIES 84,331,130 0.9399 89,722,864 84,331,130
L1 - COMMERCIAL PERSONAL 68,870,690 1.0170 67,719,459 68,870,690
L2 - INDUSTRIAL PERSONAL 41,231,980 N/A 41,231,980 41,231,980
M1 - MOBILE HOMES 3,885,100 N/A 3,885,100 3,885,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,266 N/A 586,266 586,266
S - SPECIAL INVENTORY 3,987,830 N/A 3,987,830 3,987,830
Subtotal 1,466,401,494 1,583,138,180 1,466,401,494
Less Total Deductions 606,050,077 628,308,155 606,050,077
Total Taxable Value 860,351,417 954,830,025 860,351,417

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 996,333,743 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 860,351,417 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 996,333,743 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 860,351,417 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,051,248,743 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,087,858,743 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 880,955,187 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 1,184,752,243 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,048,769,917 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 1,184,752,243 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,048,769,917 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,239,667,243 T13 plus the loss to the chapter 313 agreement
T16 1,276,277,243 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,069,373,687 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 135,982,326 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 54,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 36,610,000 Loss to Second Previous Homestead Increase