taxes Property Tax Assistance

2023 ISD Summary Worksheet

Union Grove ISD (all splits)   Upshur County  

230-Upshur/Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 163,959,847 1.0075 162,739,302 163,959,847
B - MULTIFAMILY 3,874,890 N/A 3,874,890 3,874,890
C1 - VACANT LOTS 2,285,690 N/A 2,285,690 2,285,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 999,149 1.0394 961,282 999,149
D2 - FARM & RANCH IMP 1,026,450 N/A 1,026,450 1,026,450
E - NON-AG LAND AND IMPROVEMENTS 85,977,425 1.0218 84,143,105 85,977,425
F1 - COMMERCIAL REAL 4,007,781 N/A 4,007,781 4,007,781
F2 - INDUSTRIAL REAL 1,004,580 N/A 1,004,580 1,004,580
G - ALL MINERALS 30,144,526 0.9983 30,195,859 30,144,526
J - ALL UTILITIES 5,625,020 N/A 5,625,020 5,625,020
L1 - COMMERCIAL PERSONAL 3,247,270 N/A 3,247,270 3,247,270
L2 - INDUSTRIAL PERSONAL 1,572,510 N/A 1,572,510 1,572,510
M1 - MOBILE HOMES 6,458,196 N/A 6,458,196 6,458,196
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,090 N/A 5,090 5,090
Subtotal 310,188,424 0 307,147,025 310,188,424
Less Total Deductions 117,081,765 0 116,499,925 117,081,765
Total Taxable Value 193,106,659 0 190,647,100 193,106,659

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 229,612,447 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 193,106,659 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 229,612,447 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 193,106,659 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 242,377,447 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 250,887,447 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 199,072,548 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 229,612,447 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 193,106,659 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 229,612,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 193,106,659 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 242,377,447 T13 plus the loss to the chapter 313 agreement
T16 250,887,447 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 199,072,548 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,505,788 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,765,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,510,000 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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230-908-02/Union Grove ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 163,959,847 1.0075 162,739,302 163,959,847
B - MULTIFAMILY 3,874,890 N/A 3,874,890 3,874,890
C1 - VACANT LOTS 2,285,690 N/A 2,285,690 2,285,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 999,149 1.0394 961,282 999,149
D2 - FARM & RANCH IMP 1,026,450 N/A 1,026,450 1,026,450
E - NON-AG LAND AND IMPROVEMENTS 85,977,425 1.0218 84,143,105 85,977,425
F1 - COMMERCIAL REAL 4,007,781 N/A 4,007,781 4,007,781
F2 - INDUSTRIAL REAL 1,004,580 N/A 1,004,580 1,004,580
G - ALL MINERALS 30,144,526 0.9983 30,195,859 30,144,526
J - ALL UTILITIES 5,625,020 N/A 5,625,020 5,625,020
L1 - COMMERCIAL PERSONAL 3,247,270 N/A 3,247,270 3,247,270
L2 - INDUSTRIAL PERSONAL 1,572,510 N/A 1,572,510 1,572,510
M1 - MOBILE HOMES 6,458,196 N/A 6,458,196 6,458,196
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,090 N/A 5,090 5,090
Subtotal 310,188,424 307,147,025 310,188,424
Less Total Deductions 117,081,765 116,499,925 117,081,765
Total Taxable Value 193,106,659 190,647,100 193,106,659

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 229,612,447 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 193,106,659 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 229,612,447 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 193,106,659 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 242,377,447 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 250,887,447 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 199,072,548 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 229,612,447 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 193,106,659 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 229,612,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 193,106,659 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 242,377,447 T13 plus the loss to the chapter 313 agreement
T16 250,887,447 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 199,072,548 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,505,788 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,765,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,510,000 Loss to Second Previous Homestead Increase

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