taxes Property Tax Assistance

2022 ISD Summary Worksheet

092-Gregg/Gregg County

092-904/Pine Tree ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,168,923,845	N/A	1,168,923,845	1,168,923,845
B - MULTIFAMILY	165,283,700	N/A	165,283,700	165,283,700
C1 - VACANT LOTS	10,883,067	N/A	10,883,067	10,883,067
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	605,750	N/A	605,750	605,750
D2 - FARM & RANCH IMP	225,190	N/A	225,190	225,190
E - NON-AG LAND AND IMPROVEMENTS	31,392,160	N/A	31,392,160	31,392,160
F1 - COMMERCIAL REAL	281,853,293	N/A	281,853,293	281,853,293
F2 - INDUSTRIAL REAL	63,934,730	N/A	63,934,730	63,934,730
G - ALL MINERALS	29,427,347	N/A	29,427,347	29,427,347
J - ALL UTILITIES	84,635,020	N/A	84,635,020	84,635,020
L1 - COMMERCIAL PERSONAL	212,810,060	N/A	212,810,060	212,810,060
L2 - INDUSTRIAL PERSONAL	150,173,930	N/A	150,173,930	150,173,930
M1 - MOBILE HOMES	3,957,470	N/A	3,957,470	3,957,470
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,046,340	N/A	1,046,340	1,046,340
S - SPECIAL INVENTORY	11,792,940	N/A	11,792,940	11,792,940
Subtotal	2,216,944,842	0	2,216,944,842	2,216,944,842
Less Total Deductions	377,386,307	0	377,386,307	377,386,307
Total Taxable Value	1,839,558,535	0	1,839,558,535	1,839,558,535

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
1,911,405,342	1,839,558,535	1,823,565,519	1,751,718,712	1,962,855,342

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
71,846,807	87,839,823	51,450,000

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
1,911,405,342	1,839,558,535	1,823,565,519	1,751,718,712	1,962,855,342

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

092-904-02/Pine Tree ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,168,923,845	N/A	1,168,923,845	1,168,923,845
B - MULTIFAMILY	165,283,700	N/A	165,283,700	165,283,700
C1 - VACANT LOTS	10,883,067	N/A	10,883,067	10,883,067
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	605,750	N/A	605,750	605,750
D2 - FARM & RANCH IMP	225,190	N/A	225,190	225,190
E - NON-AG LAND AND IMPROVEMENTS	31,392,160	N/A	31,392,160	31,392,160
F1 - COMMERCIAL REAL	281,853,293	N/A	281,853,293	281,853,293
F2 - INDUSTRIAL REAL	63,934,730	N/A	63,934,730	63,934,730
G - ALL MINERALS	29,427,347	N/A	29,427,347	29,427,347
J - ALL UTILITIES	84,635,020	N/A	84,635,020	84,635,020
L1 - COMMERCIAL PERSONAL	212,810,060	N/A	212,810,060	212,810,060
L2 - INDUSTRIAL PERSONAL	150,173,930	N/A	150,173,930	150,173,930
M1 - MOBILE HOMES	3,957,470	N/A	3,957,470	3,957,470
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,046,340	N/A	1,046,340	1,046,340
S - SPECIAL INVENTORY	11,792,940	N/A	11,792,940	11,792,940
Subtotal	2,216,944,842		2,216,944,842	2,216,944,842
Less Total Deductions	377,386,307		377,386,307	377,386,307
Total Taxable Value	1,839,558,535		1,839,558,535	1,839,558,535

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
1,911,405,342	1,839,558,535	1,823,565,519	1,751,718,712	1,962,855,342

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
71,846,807	87,839,823	51,450,000

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
1,911,405,342	1,839,558,535	1,823,565,519	1,751,718,712	1,962,855,342

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