taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
219,829,465	209,455,933	219,829,465	209,455,933	228,279,465

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
10,373,532	0	8,450,000

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
219,829,465	209,455,933	219,829,465	209,455,933	228,279,465

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 TAXABLE 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)

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 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
219,829,465	209,455,933	219,829,465	209,455,933	228,279,465

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
10,373,532	0	8,450,000

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
219,829,465	209,455,933	219,829,465	209,455,933	228,279,465

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