taxes Property Tax Assistance

2022 ISD Summary Worksheet

Gladewater ISD (all splits)   Gregg County   Smith County   Upshur County  

092-Gregg/Gregg County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 165,875,070 0.8670 191,320,727 165,875,070
B - MULTIFAMILY 11,980,710 N/A 11,980,710 11,980,710
C1 - VACANT LOTS 2,685,595 N/A 2,685,595 2,685,595
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,656,419 0.9202 1,800,069 1,656,419
D2 - FARM & RANCH IMP 363,570 N/A 363,570 363,570
E - NON-AG LAND AND IMPROVEMENTS 44,753,492 0.7701 58,113,871 44,753,492
F1 - COMMERCIAL REAL 59,695,061 0.9121 65,447,934 59,695,061
F2 - INDUSTRIAL REAL 6,185,750 N/A 6,185,750 6,185,750
G - ALL MINERALS 39,601,719 0.9723 40,729,938 39,601,719
J - ALL UTILITIES 29,178,707 0.8440 34,571,928 29,178,707
L1 - COMMERCIAL PERSONAL 23,248,243 1.0074 23,077,470 23,248,243
L2 - INDUSTRIAL PERSONAL 8,901,010 N/A 8,901,010 8,901,010
M1 - MOBILE HOMES 1,220,970 N/A 1,220,970 1,220,970
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,141,330 N/A 5,141,330 5,141,330
Subtotal 400,487,646 0 451,540,872 400,487,646
Less Total Deductions 67,128,889 0 75,896,146 67,128,889
Total Taxable Value 333,358,757 0 375,644,726 333,358,757

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 346,059,921 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 333,358,757 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 333,875,588 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 321,174,424 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 356,629,921 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 346,059,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 333,358,757 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 333,875,588 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 321,174,424 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 356,629,921 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 12,701,164 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 12,184,333 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,570,000 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.


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212-Smith/Smith County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 73,354,686 N/A 73,354,686 73,354,686
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,202,023 N/A 4,202,023 4,202,023
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,943,836 N/A 3,943,836 3,943,836
D2 - FARM & RANCH IMP 5,147,252 N/A 5,147,252 5,147,252
E - NON-AG LAND AND IMPROVEMENTS 71,685,683 N/A 71,685,683 71,685,683
F1 - COMMERCIAL REAL 3,356,519 N/A 3,356,519 3,356,519
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 3,771,575 N/A 3,771,575 3,771,575
J - ALL UTILITIES 16,696,246 N/A 16,696,246 16,696,246
L1 - COMMERCIAL PERSONAL 4,970,018 N/A 4,970,018 4,970,018
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 4,548,910 N/A 4,548,910 4,548,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,667 N/A 2,667 2,667
Subtotal 191,679,415 0 191,679,415 191,679,415
Less Total Deductions 54,263,873 0 54,263,873 54,263,873
Total Taxable Value 137,415,542 0 137,415,542 137,415,542

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 144,079,612 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 137,415,542 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 133,913,740 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 127,249,670 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 150,859,612 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 144,079,612 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 137,415,542 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 133,913,740 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 127,249,670 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 150,859,612 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 6,664,070 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,165,872 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,780,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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230-Upshur/Upshur County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 127,042,837 0.7844 161,961,801 161,961,801
B - MULTIFAMILY 1,446,600 N/A 1,446,600 1,446,600
C1 - VACANT LOTS 2,050,941 N/A 2,050,941 2,050,941
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,556,970 1.0748 1,448,615 1,448,615
D2 - FARM & RANCH IMP 4,407,320 N/A 4,407,320 4,407,320
E - NON-AG LAND AND IMPROVEMENTS 52,906,609 0.7024 75,322,621 75,322,621
F1 - COMMERCIAL REAL 4,635,797 N/A 4,635,797 4,635,797
F2 - INDUSTRIAL REAL 144,000 N/A 144,000 144,000
G - ALL MINERALS 38,345,890 1.0107 37,939,933 37,939,933
J - ALL UTILITIES 10,399,610 N/A 10,399,610 10,399,610
L1 - COMMERCIAL PERSONAL 2,037,746 N/A 2,037,746 2,037,746
L2 - INDUSTRIAL PERSONAL 1,328,970 N/A 1,328,970 1,328,970
M1 - MOBILE HOMES 1,839,300 N/A 1,839,300 1,839,300
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 248,142,590 0 304,963,254 304,963,254
Less Total Deductions 61,343,417 0 74,815,297 74,815,297
Total Taxable Value 186,799,173 0 230,147,957 230,147,957

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 240,921,722 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 230,147,957 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 229,623,729 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 218,849,964 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 250,111,722 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 240,921,722 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 230,147,957 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 229,623,729 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 218,849,964 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 250,111,722 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 10,773,765 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,297,993 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,190,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW).


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092-901-02/Gladewater ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 366,272,593 0.8585 426,637,214 401,191,557
B - MULTIFAMILY 13,427,310 N/A 13,427,310 13,427,310
C1 - VACANT LOTS 8,938,559 N/A 8,938,559 8,938,559
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,157,225 0.9951 7,192,520 7,048,870
D2 - FARM & RANCH IMP 9,918,142 N/A 9,918,142 9,918,142
E - NON-AG LAND AND IMPROVEMENTS 169,345,784 0.8256 205,122,175 191,761,796
F1 - COMMERCIAL REAL 67,687,377 0.9217 73,440,250 67,687,377
F2 - INDUSTRIAL REAL 6,329,750 N/A 6,329,750 6,329,750
G - ALL MINERALS 81,719,184 0.9912 82,441,446 81,313,227
J - ALL UTILITIES 56,274,563 0.9125 61,667,784 56,274,563
L1 - COMMERCIAL PERSONAL 30,256,007 1.0057 30,085,234 30,256,007
L2 - INDUSTRIAL PERSONAL 10,229,980 N/A 10,229,980 10,229,980
M1 - MOBILE HOMES 7,609,180 N/A 7,609,180 7,609,180
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,143,997 N/A 5,143,997 5,143,997
Subtotal 840,309,651 948,183,541 897,130,315
Less Total Deductions 182,736,179 204,975,316 196,208,059
Total Taxable Value 657,573,472 743,208,225 700,922,256

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 731,061,255 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 700,922,256 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 697,413,057 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 667,274,058 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 757,601,255 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 731,061,255 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 700,922,256 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 697,413,057 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 667,274,058 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 757,601,255 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 30,138,999 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 33,648,198 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 26,540,000 Loss to the second most recent increase in the state-mandated homestead exemption

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