taxes Property Tax Assistance

2021 ISD Summary Worksheet

Union Grove ISD (all splits)   Upshur County  

230-Upshur/Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 105,563,877 0.8995 117,358,396 105,563,877
B - MULTIFAMILY 2,102,550 N/A 2,102,550 2,102,550
C1 - VACANT LOTS 1,502,590 N/A 1,502,590 1,502,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,057,659 1.1205 943,949 1,057,659
D2 - FARM & RANCH IMP 745,510 N/A 745,510 745,510
E - NON-AG LAND AND IMPROVEMENTS 55,917,331 0.9041 61,848,613 55,917,331
F1 - COMMERCIAL REAL 2,124,210 N/A 2,124,210 2,124,210
F2 - INDUSTRIAL REAL 884,470 N/A 884,470 884,470
G - ALL MINERALS 13,547,928 0.9183 14,753,270 13,547,928
J - ALL UTILITIES 4,635,850 N/A 4,635,850 4,635,850
L1 - COMMERCIAL PERSONAL 2,913,963 N/A 2,913,963 2,913,963
L2 - INDUSTRIAL PERSONAL 1,693,630 N/A 1,693,630 1,693,630
M1 - MOBILE HOMES 4,000,710 N/A 4,000,710 4,000,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,440 N/A 10,440 10,440
Subtotal 196,700,718 0 215,518,151 196,700,718
Less Total Deductions 34,090,166 0 38,455,964 34,090,166
Total Taxable Value 162,610,552 0 177,062,187 162,610,552

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's office 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 school 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 169,694,150 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 162,610,552 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 169,694,150 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 162,610,552 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 169,694,150 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 162,610,552 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 169,694,150 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 162,610,552 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,083,598 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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230-908-02/Union Grove ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 105,563,877 0.8995 117,358,396 105,563,877
B - MULTIFAMILY 2,102,550 N/A 2,102,550 2,102,550
C1 - VACANT LOTS 1,502,590 N/A 1,502,590 1,502,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,057,659 1.1205 943,949 1,057,659
D2 - FARM & RANCH IMP 745,510 N/A 745,510 745,510
E - NON-AG LAND AND IMPROVEMENTS 55,917,331 0.9041 61,848,613 55,917,331
F1 - COMMERCIAL REAL 2,124,210 N/A 2,124,210 2,124,210
F2 - INDUSTRIAL REAL 884,470 N/A 884,470 884,470
G - ALL MINERALS 13,547,928 0.9183 14,753,270 13,547,928
J - ALL UTILITIES 4,635,850 N/A 4,635,850 4,635,850
L1 - COMMERCIAL PERSONAL 2,913,963 N/A 2,913,963 2,913,963
L2 - INDUSTRIAL PERSONAL 1,693,630 N/A 1,693,630 1,693,630
M1 - MOBILE HOMES 4,000,710 N/A 4,000,710 4,000,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,440 N/A 10,440 10,440
Subtotal 196,700,718 215,518,151 196,700,718
Less Total Deductions 34,090,166 38,455,964 34,090,166
Total Taxable Value 162,610,552 177,062,187 162,610,552

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's office 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 school 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 169,694,150 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 162,610,552 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 169,694,150 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 162,610,552 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 169,694,150 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 162,610,552 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 169,694,150 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 162,610,552 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,083,598 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

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