taxes Property Tax Assistance

2022 ISD Summary Worksheet

091-Grayson/Grayson County

091-907/Tioga ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 134,084,812 0.9756 137,438,307 134,084,812
B - MULTIFAMILY 5,059,838 N/A 5,059,838 5,059,838
C1 - VACANT LOTS 4,767,820 N/A 4,767,820 4,767,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,375,402 1.2014 1,144,843 1,375,402
D2 - FARM & RANCH IMP 6,096,042 N/A 6,096,042 6,096,042
E - NON-AG LAND AND IMPROVEMENTS 59,451,736 1.1023 53,934,261 59,451,736
F1 - COMMERCIAL REAL 12,297,026 0.9430 13,040,324 12,297,026
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,964,575 N/A 1,964,575 1,964,575
J - ALL UTILITIES 6,631,464 N/A 6,631,464 6,631,464
L1 - COMMERCIAL PERSONAL 4,129,315 N/A 4,129,315 4,129,315
L2 - INDUSTRIAL PERSONAL 337,498 N/A 337,498 337,498
M1 - MOBILE HOMES 327,975 N/A 327,975 327,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,813,225 N/A 1,813,225 1,813,225
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 238,336,728 0 236,685,487 238,336,728
Less Total Deductions 49,482,030 0 50,994,503 49,482,030
Total Taxable Value 188,854,698 0 185,690,984 188,854,698

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

T1 T2 T3 T4 T13
194,457,585 188,854,698 194,457,585 188,854,698 199,087,585


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
5,602,887 0 4,630,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
194,457,585 188,854,698 194,457,585 188,854,698 199,087,585

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

091-907-02/Tioga ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 134,084,812 0.9756 137,438,307 134,084,812
B - MULTIFAMILY 5,059,838 N/A 5,059,838 5,059,838
C1 - VACANT LOTS 4,767,820 N/A 4,767,820 4,767,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,375,402 1.2014 1,144,843 1,375,402
D2 - FARM & RANCH IMP 6,096,042 N/A 6,096,042 6,096,042
E - NON-AG LAND AND IMPROVEMENTS 59,451,736 1.1023 53,934,261 59,451,736
F1 - COMMERCIAL REAL 12,297,026 0.9430 13,040,324 12,297,026
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,964,575 N/A 1,964,575 1,964,575
J - ALL UTILITIES 6,631,464 N/A 6,631,464 6,631,464
L1 - COMMERCIAL PERSONAL 4,129,315 N/A 4,129,315 4,129,315
L2 - INDUSTRIAL PERSONAL 337,498 N/A 337,498 337,498
M1 - MOBILE HOMES 327,975 N/A 327,975 327,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,813,225 N/A 1,813,225 1,813,225
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 238,336,728 236,685,487 238,336,728
Less Total Deductions 49,482,030 50,994,503 49,482,030
Total Taxable Value 188,854,698 185,690,984 188,854,698

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

T1 T2 T3 T4 T13
194,457,585 188,854,698 194,457,585 188,854,698 199,087,585


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
5,602,887 0 4,630,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
194,457,585 188,854,698 194,457,585 188,854,698 199,087,585

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement