taxes Property Tax Assistance

2022 ISD Summary Worksheet

091-Grayson /Grayson County

091-914/S and S CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	476,505,778	0.9345	509,904,524	476,505,778
B - MULTIFAMILY	1,113,866	N/A	1,113,866	1,113,866
C1 - VACANT LOTS	15,829,351	N/A	15,829,351	15,829,351
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,067,998	1.3655	2,979,137	4,067,998
D2 - FARM & RANCH IMP	7,042,385	N/A	7,042,385	7,042,385
E - NON-AG LAND AND IMPROVEMENTS	179,402,946	1.0294	174,279,139	179,402,946
F1 - COMMERCIAL REAL	23,301,251	N/A	23,301,251	23,301,251
F2 - INDUSTRIAL REAL	6,686,271	N/A	6,686,271	6,686,271
G - ALL MINERALS	51,421,898	N/A	51,421,898	51,421,898
J - ALL UTILITIES	40,130,107	N/A	40,130,107	40,130,107
L1 - COMMERCIAL PERSONAL	20,895,981	N/A	20,895,981	20,895,981
L2 - INDUSTRIAL PERSONAL	21,892,215	N/A	21,892,215	21,892,215
M1 - MOBILE HOMES	6,818,406	N/A	6,818,406	6,818,406
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	10,179,584	N/A	10,179,584	10,179,584
S - SPECIAL INVENTORY	1,544,360	N/A	1,544,360	1,544,360
Subtotal	866,832,397	0	894,018,475	866,832,397
Less Total Deductions	215,112,774	0	232,816,740	215,112,774
Total Taxable Value	651,719,623	0	661,201,735	651,719,623

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
670,366,029	651,719,623	670,366,029	651,719,623	688,276,029

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
18,646,406	0	17,910,000

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
670,366,029	651,719,623	670,366,029	651,719,623	688,276,029

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

091-914-02/S and S CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	476,505,778	0.9345	509,904,524	476,505,778
B - MULTIFAMILY	1,113,866	N/A	1,113,866	1,113,866
C1 - VACANT LOTS	15,829,351	N/A	15,829,351	15,829,351
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,067,998	1.3655	2,979,137	4,067,998
D2 - FARM & RANCH IMP	7,042,385	N/A	7,042,385	7,042,385
E - NON-AG LAND AND IMPROVEMENTS	179,402,946	1.0294	174,279,139	179,402,946
F1 - COMMERCIAL REAL	23,301,251	N/A	23,301,251	23,301,251
F2 - INDUSTRIAL REAL	6,686,271	N/A	6,686,271	6,686,271
G - ALL MINERALS	51,421,898	N/A	51,421,898	51,421,898
J - ALL UTILITIES	40,130,107	N/A	40,130,107	40,130,107
L1 - COMMERCIAL PERSONAL	20,895,981	N/A	20,895,981	20,895,981
L2 - INDUSTRIAL PERSONAL	21,892,215	N/A	21,892,215	21,892,215
M1 - MOBILE HOMES	6,818,406	N/A	6,818,406	6,818,406
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	10,179,584	N/A	10,179,584	10,179,584
S - SPECIAL INVENTORY	1,544,360	N/A	1,544,360	1,544,360
Subtotal	866,832,397		894,018,475	866,832,397
Less Total Deductions	215,112,774		232,816,740	215,112,774
Total Taxable Value	651,719,623		661,201,735	651,719,623

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
670,366,029	651,719,623	670,366,029	651,719,623	688,276,029

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
18,646,406	0	17,910,000

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
670,366,029	651,719,623	670,366,029	651,719,623	688,276,029

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