taxes Property Tax Assistance

2022 ISD Summary Worksheet

Longview ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-903/Longview ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,463,975,603 0.8284 2,974,379,048 2,463,975,603
B - MULTIFAMILY 383,154,505 0.8357 458,483,313 383,154,505
C1 - VACANT LOTS 80,549,374 N/A 80,549,374 80,549,374
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,283,460 0.9152 5,772,969 5,283,460
D2 - FARM & RANCH IMP 2,209,922 N/A 2,209,922 2,209,922
E - NON-AG LAND AND IMPROVEMENTS 308,642,050 0.8826 349,696,408 308,642,050
F1 - COMMERCIAL REAL 1,430,336,229 0.9157 1,562,014,010 1,430,336,229
F2 - INDUSTRIAL REAL 198,655,800 N/A 198,655,800 198,655,800
G - ALL MINERALS 86,413,127 N/A 86,413,127 86,413,127
J - ALL UTILITIES 198,308,200 N/A 198,308,200 198,308,200
L1 - COMMERCIAL PERSONAL 717,447,341 0.9785 733,211,386 717,447,341
L2 - INDUSTRIAL PERSONAL 302,457,880 N/A 302,457,880 302,457,880
M1 - MOBILE HOMES 8,492,500 N/A 8,492,500 8,492,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,091,300 N/A 6,091,300 6,091,300
S - SPECIAL INVENTORY 65,207,370 N/A 65,207,370 65,207,370
Subtotal 6,257,224,661 0 7,031,942,607 6,257,224,661
Less Total Deductions 676,827,211 0 869,617,885 676,827,211
Total Taxable Value 5,580,397,450 0 6,162,324,722 5,580,397,450

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 5,722,403,243 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,580,397,450 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,722,403,243 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,580,397,450 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,829,163,243 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 5,722,403,243 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,580,397,450 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,722,403,243 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,580,397,450 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,829,163,243 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 142,005,793 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
LOSS_PREV_INCR_HMSTD 106,760,000 Loss to the second most recent increase in the state-mandated 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.


Back to top


092-903-02/Longview ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,463,975,603 0.8284 2,974,379,048 2,463,975,603
B - MULTIFAMILY 383,154,505 0.8357 458,483,313 383,154,505
C1 - VACANT LOTS 80,549,374 N/A 80,549,374 80,549,374
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,283,460 0.9152 5,772,969 5,283,460
D2 - FARM & RANCH IMP 2,209,922 N/A 2,209,922 2,209,922
E - NON-AG LAND AND IMPROVEMENTS 308,642,050 0.8826 349,696,408 308,642,050
F1 - COMMERCIAL REAL 1,430,336,229 0.9157 1,562,014,010 1,430,336,229
F2 - INDUSTRIAL REAL 198,655,800 N/A 198,655,800 198,655,800
G - ALL MINERALS 86,413,127 N/A 86,413,127 86,413,127
J - ALL UTILITIES 198,308,200 N/A 198,308,200 198,308,200
L1 - COMMERCIAL PERSONAL 717,447,341 0.9785 733,211,386 717,447,341
L2 - INDUSTRIAL PERSONAL 302,457,880 N/A 302,457,880 302,457,880
M1 - MOBILE HOMES 8,492,500 N/A 8,492,500 8,492,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,091,300 N/A 6,091,300 6,091,300
S - SPECIAL INVENTORY 65,207,370 N/A 65,207,370 65,207,370
Subtotal 6,257,224,661 7,031,942,607 6,257,224,661
Less Total Deductions 676,827,211 869,617,885 676,827,211
Total Taxable Value 5,580,397,450 6,162,324,722 5,580,397,450

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 5,722,403,243 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,580,397,450 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,722,403,243 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,580,397,450 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,829,163,243 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 5,722,403,243 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,580,397,450 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,722,403,243 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,580,397,450 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,829,163,243 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 142,005,793 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
LOSS_PREV_INCR_HMSTD 106,760,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top