taxes Property Tax Assistance

2023 ISD Summary Worksheet

230-Upshur/Upshur County

230-904/Union Hill ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 48,691,748 0.9930 49,034,993 48,691,748
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 628,481 N/A 628,481 628,481
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,015,878 0.9924 4,046,701 4,015,878
D2 - FARM & RANCH IMP 7,514,348 0.9857 7,623,362 7,514,348
E - NON-AG LAND AND IMPROVEMENTS 94,902,509 0.8916 106,440,679 94,902,509
F1 - COMMERCIAL REAL 3,016,696 N/A 3,016,696 3,016,696
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 5,301,725 N/A 5,301,725 5,301,725
J - ALL UTILITIES 6,828,350 N/A 6,828,350 6,828,350
L1 - COMMERCIAL PERSONAL 7,528,244 N/A 7,528,244 7,528,244
L2 - INDUSTRIAL PERSONAL 991,830 N/A 991,830 991,830
M1 - MOBILE HOMES 4,166,904 N/A 4,166,904 4,166,904
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 183,586,713 0 195,607,965 183,586,713
Less Total Deductions 60,183,794 0 60,298,478 60,183,794
Total Taxable Value 123,402,919 0 135,309,487 123,402,919

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 143,997,123 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 123,402,919 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 143,997,123 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 123,402,919 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 151,572,123 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 156,622,123 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 123,402,919 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 143,997,123 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 123,402,919 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 143,997,123 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 123,402,919 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 151,572,123 T13 plus the loss to the chapter 313 agreement
T16 156,622,123 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 123,402,919 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,594,204 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 7,575,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,050,000 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

250-Wood/Wood County

230-904/Union Hill ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 52,720 N/A 52,720 52,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 586,891 1.1691 502,019 586,891
D2 - FARM & RANCH IMP 28,340 N/A 28,340 28,340
E - NON-AG LAND AND IMPROVEMENTS 17,155,441 0.9492 18,073,579 17,155,441
F1 - COMMERCIAL REAL 247,140 N/A 247,140 247,140
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 346,520 N/A 346,520 346,520
L1 - COMMERCIAL PERSONAL 33,250 N/A 33,250 33,250
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 186,920 N/A 186,920 186,920
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 18,637,222 0 19,470,488 18,637,222
Less Total Deductions 8,936,472 0 8,936,472 8,936,472
Total Taxable Value 9,700,750 0 10,534,016 9,700,750

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 12,285,450 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,700,750 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 12,285,450 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,700,750 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,500,450 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 14,310,450 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,312,103 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 12,285,450 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,700,750 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 12,285,450 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,700,750 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,500,450 T13 plus the loss to the chapter 313 agreement
T16 14,310,450 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,312,103 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,584,700 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 1,215,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 810,000 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

230-904-02/Union Hill ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 48,744,468 0.9930 49,087,713 48,744,468
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 628,481 N/A 628,481 628,481
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,602,769 1.0119 4,548,720 4,602,769
D2 - FARM & RANCH IMP 7,542,688 0.9858 7,651,702 7,542,688
E - NON-AG LAND AND IMPROVEMENTS 112,057,950 0.9000 124,514,258 112,057,950
F1 - COMMERCIAL REAL 3,263,836 N/A 3,263,836 3,263,836
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 5,301,725 N/A 5,301,725 5,301,725
J - ALL UTILITIES 7,174,870 N/A 7,174,870 7,174,870
L1 - COMMERCIAL PERSONAL 7,561,494 N/A 7,561,494 7,561,494
L2 - INDUSTRIAL PERSONAL 991,830 N/A 991,830 991,830
M1 - MOBILE HOMES 4,353,824 N/A 4,353,824 4,353,824
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 202,223,935 215,078,453 202,223,935
Less Total Deductions 69,120,266 69,234,950 69,120,266
Total Taxable Value 133,103,669 145,843,503 133,103,669

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 156,282,573 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 133,103,669 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 156,282,573 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 133,103,669 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 165,072,573 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 170,932,573 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 133,715,022 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 156,282,573 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 133,103,669 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 156,282,573 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 133,103,669 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 165,072,573 T13 plus the loss to the chapter 313 agreement
T16 170,932,573 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 133,715,022 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,178,904 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 8,790,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,860,000 Loss to Second Previous Homestead Increase