taxes Property Tax Assistance

2022 ISD Summary Worksheet

Union Grove ISD (all splits)   Upshur County  

230-Upshur/Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 129,203,284 0.9143 141,313,884 141,313,884
B - MULTIFAMILY 2,320,310 N/A 2,320,310 2,320,310
C1 - VACANT LOTS 1,610,610 N/A 1,610,610 1,610,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,002,177 1.0473 956,934 956,934
D2 - FARM & RANCH IMP 865,911 N/A 865,911 865,911
E - NON-AG LAND AND IMPROVEMENTS 68,393,626 0.8149 83,928,858 83,928,858
F1 - COMMERCIAL REAL 3,535,969 N/A 3,535,969 3,535,969
F2 - INDUSTRIAL REAL 893,380 N/A 893,380 893,380
G - ALL MINERALS 24,989,803 1.0333 24,184,460 24,184,460
J - ALL UTILITIES 4,504,320 N/A 4,504,320 4,504,320
L1 - COMMERCIAL PERSONAL 3,405,940 N/A 3,405,940 3,405,940
L2 - INDUSTRIAL PERSONAL 1,780,290 N/A 1,780,290 1,780,290
M1 - MOBILE HOMES 5,152,996 N/A 5,152,996 5,152,996
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 247,665,576 0 274,460,822 274,460,822
Less Total Deductions 59,837,310 0 65,004,889 65,004,889
Total Taxable Value 187,828,266 0 209,455,933 209,455,933

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 219,829,465 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 209,455,933 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 219,829,465 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 209,455,933 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 228,279,465 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 219,829,465 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 209,455,933 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 219,829,465 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 209,455,933 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 228,279,465 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 10,373,532 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 8,450,000 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).


Back to top


230-908-02/Union Grove ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 129,203,284 0.9143 141,313,884 141,313,884
B - MULTIFAMILY 2,320,310 N/A 2,320,310 2,320,310
C1 - VACANT LOTS 1,610,610 N/A 1,610,610 1,610,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,002,177 1.0473 956,934 956,934
D2 - FARM & RANCH IMP 865,911 N/A 865,911 865,911
E - NON-AG LAND AND IMPROVEMENTS 68,393,626 0.8149 83,928,858 83,928,858
F1 - COMMERCIAL REAL 3,535,969 N/A 3,535,969 3,535,969
F2 - INDUSTRIAL REAL 893,380 N/A 893,380 893,380
G - ALL MINERALS 24,989,803 1.0333 24,184,460 24,184,460
J - ALL UTILITIES 4,504,320 N/A 4,504,320 4,504,320
L1 - COMMERCIAL PERSONAL 3,405,940 N/A 3,405,940 3,405,940
L2 - INDUSTRIAL PERSONAL 1,780,290 N/A 1,780,290 1,780,290
M1 - MOBILE HOMES 5,152,996 N/A 5,152,996 5,152,996
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,960 N/A 6,960 6,960
Subtotal 247,665,576 274,460,822 274,460,822
Less Total Deductions 59,837,310 65,004,889 65,004,889
Total Taxable Value 187,828,266 209,455,933 209,455,933

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 219,829,465 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 209,455,933 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 219,829,465 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 209,455,933 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 228,279,465 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 219,829,465 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 209,455,933 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 219,829,465 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 209,455,933 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 228,279,465 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 10,373,532 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 8,450,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top