taxes Property Tax Assistance

2022 ISD Summary Worksheet

091-Grayson /Grayson County

091-913/Pottsboro ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,276,140,365	0.9144	1,395,604,074	1,276,140,365
B - MULTIFAMILY	9,541,689	N/A	9,541,689	9,541,689
C1 - VACANT LOTS	58,381,319	N/A	58,381,319	58,381,319
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,458,974	1.5421	946,118	1,458,974
D2 - FARM & RANCH IMP	6,119,504	N/A	6,119,504	6,119,504
E - NON-AG LAND AND IMPROVEMENTS	194,793,675	0.7506	259,517,286	194,793,675
F1 - COMMERCIAL REAL	142,860,418	0.9761	146,358,383	142,860,418
F2 - INDUSTRIAL REAL	6,908,498	N/A	6,908,498	6,908,498
G - ALL MINERALS	37,626,063	N/A	37,626,063	37,626,063
J - ALL UTILITIES	29,455,652	N/A	29,455,652	29,455,652
L1 - COMMERCIAL PERSONAL	46,827,111	N/A	46,827,111	46,827,111
L2 - INDUSTRIAL PERSONAL	66,026,014	N/A	66,026,014	66,026,014
M1 - MOBILE HOMES	29,076,734	N/A	29,076,734	29,076,734
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	3,051,132	N/A	3,051,132	3,051,132
S - SPECIAL INVENTORY	194,305	N/A	194,305	194,305
Subtotal	1,908,461,453	0	2,095,633,882	1,908,461,453
Less Total Deductions	431,145,602	0	479,870,921	431,145,602
Total Taxable Value	1,477,315,851	0	1,615,762,961	1,477,315,851

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
1,511,007,992	1,477,315,851	1,511,007,992	1,477,315,851	1,542,407,992

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
33,692,141	0	31,400,000

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
1,511,007,992	1,477,315,851	1,511,007,992	1,477,315,851	1,542,407,992

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

091-913-02/Pottsboro ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,276,140,365	0.9144	1,395,604,074	1,276,140,365
B - MULTIFAMILY	9,541,689	N/A	9,541,689	9,541,689
C1 - VACANT LOTS	58,381,319	N/A	58,381,319	58,381,319
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,458,974	1.5421	946,118	1,458,974
D2 - FARM & RANCH IMP	6,119,504	N/A	6,119,504	6,119,504
E - NON-AG LAND AND IMPROVEMENTS	194,793,675	0.7506	259,517,286	194,793,675
F1 - COMMERCIAL REAL	142,860,418	0.9761	146,358,383	142,860,418
F2 - INDUSTRIAL REAL	6,908,498	N/A	6,908,498	6,908,498
G - ALL MINERALS	37,626,063	N/A	37,626,063	37,626,063
J - ALL UTILITIES	29,455,652	N/A	29,455,652	29,455,652
L1 - COMMERCIAL PERSONAL	46,827,111	N/A	46,827,111	46,827,111
L2 - INDUSTRIAL PERSONAL	66,026,014	N/A	66,026,014	66,026,014
M1 - MOBILE HOMES	29,076,734	N/A	29,076,734	29,076,734
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	3,051,132	N/A	3,051,132	3,051,132
S - SPECIAL INVENTORY	194,305	N/A	194,305	194,305
Subtotal	1,908,461,453		2,095,633,882	1,908,461,453
Less Total Deductions	431,145,602		479,870,921	431,145,602
Total Taxable Value	1,477,315,851		1,615,762,961	1,477,315,851

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
1,511,007,992	1,477,315,851	1,511,007,992	1,477,315,851	1,542,407,992

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
33,692,141	0	31,400,000

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
1,511,007,992	1,477,315,851	1,511,007,992	1,477,315,851	1,542,407,992

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