taxes Property Tax Assistance

2023 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 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 214,624,425 1.0002 214,581,509 214,624,425
B - MULTIFAMILY 13,267,200 N/A 13,267,200 13,267,200
C1 - VACANT LOTS 3,861,266 N/A 3,861,266 3,861,266
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,575,329 0.8987 1,752,898 1,575,329
D2 - FARM & RANCH IMP 462,260 N/A 462,260 462,260
E - NON-AG LAND AND IMPROVEMENTS 63,785,627 0.9419 67,720,169 63,785,627
F1 - COMMERCIAL REAL 68,906,848 0.9063 76,030,948 68,906,848
F2 - INDUSTRIAL REAL 6,666,260 N/A 6,666,260 6,666,260
G - ALL MINERALS 52,236,759 1.0251 50,957,720 52,236,759
J - ALL UTILITIES 35,606,748 0.9526 37,378,488 35,606,748
L1 - COMMERCIAL PERSONAL 31,098,312 1.0551 29,474,279 31,098,312
L2 - INDUSTRIAL PERSONAL 8,816,970 N/A 8,816,970 8,816,970
M1 - MOBILE HOMES 1,525,520 N/A 1,525,520 1,525,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,466,100 N/A 6,466,100 6,466,100
Subtotal 508,899,624 0 518,961,587 508,899,624
Less Total Deductions 142,206,915 0 142,188,151 142,206,915
Total Taxable Value 366,692,709 0 376,773,436 366,692,709

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

Measure Value Description
T1 412,665,033 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 366,692,709 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 399,377,068 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 353,404,744 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 429,000,033 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 439,890,033 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 371,382,224 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 412,665,033 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 366,692,709 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 399,377,068 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 353,404,744 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 429,000,033 T13 plus the loss to the chapter 313 agreement
T16 439,890,033 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 371,382,224 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,972,324 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,287,965 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,335,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,890,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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212-Smith/Smith County

092-901/Gladewater ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 94,931,332 0.9989 95,035,871 94,931,332
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,569,721 N/A 4,569,721 4,569,721
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,908,567 1.2068 3,238,774 3,908,567
D2 - FARM & RANCH IMP 6,641,605 N/A 6,641,605 6,641,605
E - NON-AG LAND AND IMPROVEMENTS 91,935,520 0.9993 91,999,920 91,935,520
F1 - COMMERCIAL REAL 3,383,398 N/A 3,383,398 3,383,398
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,799,826 N/A 4,799,826 4,799,826
J - ALL UTILITIES 17,133,430 0.9623 17,804,666 17,133,430
L1 - COMMERCIAL PERSONAL 7,868,599 N/A 7,868,599 7,868,599
L2 - INDUSTRIAL PERSONAL 510,454 N/A 510,454 510,454
M1 - MOBILE HOMES 4,744,689 N/A 4,744,689 4,744,689
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 11,651 N/A 11,651 11,651
Subtotal 240,438,792 0 240,609,174 240,438,792
Less Total Deductions 100,449,102 0 100,529,450 100,449,102
Total Taxable Value 139,989,690 0 140,079,724 139,989,690

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

Measure Value Description
T1 163,075,722 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 139,989,690 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 149,910,405 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 126,824,373 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 173,320,722 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 180,150,722 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 145,859,815 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 163,075,722 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 139,989,690 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 149,910,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 126,824,373 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 173,320,722 T13 plus the loss to the chapter 313 agreement
T16 180,150,722 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 145,859,815 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,086,032 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,165,317 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,245,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,830,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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230-Upshur/Upshur County

092-901/Gladewater ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 178,156,450 0.9474 188,047,762 178,156,450
B - MULTIFAMILY 2,983,260 N/A 2,983,260 2,983,260
C1 - VACANT LOTS 3,437,250 N/A 3,437,250 3,437,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,512,520 1.0684 1,415,689 1,512,520
D2 - FARM & RANCH IMP 2,879,356 N/A 2,879,356 2,879,356
E - NON-AG LAND AND IMPROVEMENTS 89,428,509 0.9941 89,959,269 89,428,509
F1 - COMMERCIAL REAL 6,934,863 N/A 6,934,863 6,934,863
F2 - INDUSTRIAL REAL 168,540 N/A 168,540 168,540
G - ALL MINERALS 45,510,541 1.0020 45,419,702 45,510,541
J - ALL UTILITIES 12,906,130 N/A 12,906,130 12,906,130
L1 - COMMERCIAL PERSONAL 1,965,430 N/A 1,965,430 1,965,430
L2 - INDUSTRIAL PERSONAL 1,526,100 N/A 1,526,100 1,526,100
M1 - MOBILE HOMES 2,652,984 N/A 2,652,984 2,652,984
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 350,061,933 0 360,296,335 350,061,933
Less Total Deductions 134,737,533 0 140,095,503 134,737,533
Total Taxable Value 215,324,400 0 220,200,832 215,324,400

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

Measure Value Description
T1 256,214,921 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 215,324,400 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 243,727,926 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 202,837,405 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 270,434,921 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 279,914,921 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 218,824,329 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 256,214,921 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 215,324,400 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 243,727,926 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 202,837,405 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 270,434,921 T13 plus the loss to the chapter 313 agreement
T16 279,914,921 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 218,824,329 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,890,521 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 12,486,995 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,220,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,480,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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092-901-02/Gladewater ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 487,712,207 0.9800 497,665,142 487,712,207
B - MULTIFAMILY 16,250,460 N/A 16,250,460 16,250,460
C1 - VACANT LOTS 11,868,237 N/A 11,868,237 11,868,237
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,996,416 1.0919 6,407,361 6,996,416
D2 - FARM & RANCH IMP 9,983,221 N/A 9,983,221 9,983,221
E - NON-AG LAND AND IMPROVEMENTS 245,149,656 0.9819 249,679,358 245,149,656
F1 - COMMERCIAL REAL 79,225,109 0.9175 86,349,209 79,225,109
F2 - INDUSTRIAL REAL 6,834,800 N/A 6,834,800 6,834,800
G - ALL MINERALS 102,547,126 1.0135 101,177,248 102,547,126
J - ALL UTILITIES 65,646,308 0.9641 68,089,284 65,646,308
L1 - COMMERCIAL PERSONAL 40,932,341 1.0413 39,308,308 40,932,341
L2 - INDUSTRIAL PERSONAL 10,853,524 N/A 10,853,524 10,853,524
M1 - MOBILE HOMES 8,923,193 N/A 8,923,193 8,923,193
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,477,751 N/A 6,477,751 6,477,751
Subtotal 1,099,400,349 1,119,867,096 1,099,400,349
Less Total Deductions 377,393,550 382,813,104 377,393,550
Total Taxable Value 722,006,799 737,053,992 722,006,799

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

Measure Value Description
T1 831,955,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 722,006,799 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 793,015,399 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 683,066,522 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 872,755,676 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 899,955,676 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 736,066,368 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 831,955,676 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 722,006,799 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 793,015,399 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 683,066,522 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 872,755,676 T13 plus the loss to the chapter 313 agreement
T16 899,955,676 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 736,066,368 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 109,948,877 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 38,940,277 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 40,800,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 27,200,000 Loss to Second Previous Homestead Increase

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