taxes Property Tax Assistance

2024 ISD Summary Worksheet

S and S CISD (all splits)   Grayson County  

091-Grayson/Grayson County

091-914/S and S CISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 556,970,986 0.9893 562,995,033 556,970,986
B - MULTIFAMILY 3,060,482 N/A 3,060,482 3,060,482
C1 - VACANT LOTS 27,311,359 N/A 27,311,359 27,311,359
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,400,198 1.0335 3,290,078 3,400,198
D2 - FARM & RANCH IMP 8,910,734 N/A 8,910,734 8,910,734
E - NON-AG LAND AND IMPROVEMENTS 299,038,894 0.9483 315,342,080 299,038,894
F1 - COMMERCIAL REAL 37,741,980 N/A 37,741,980 37,741,980
F2 - INDUSTRIAL REAL 10,542,867 N/A 10,542,867 10,542,867
G - ALL MINERALS 45,700,349 1.0351 44,150,661 45,700,349
J - ALL UTILITIES 44,179,635 N/A 44,179,635 44,179,635
L1 - COMMERCIAL PERSONAL 29,095,911 N/A 29,095,911 29,095,911
L2 - INDUSTRIAL PERSONAL 21,348,656 N/A 21,348,656 21,348,656
M1 - MOBILE HOMES 9,189,848 N/A 9,189,848 9,189,848
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,138,792 N/A 5,138,792 5,138,792
S - SPECIAL INVENTORY 1,282,618 N/A 1,282,618 1,282,618
Subtotal 1,102,913,309 0 1,123,580,734 1,102,913,309
Less Total Deductions 388,289,087 0 391,954,573 388,289,087
Total Taxable Value 714,624,222 0 731,626,161 714,624,222

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's office 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 school 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 801,335,856 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 714,624,222 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 801,335,856 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 714,624,222 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 829,790,856 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 848,760,856 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 787,040,519 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 801,335,856 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 714,624,222 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 801,335,856 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 714,624,222 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 829,790,856 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 848,760,856 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 787,040,519 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 86,711,634 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 28,455,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,970,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


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091-914-02/S and S CISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 556,970,986 0.9893 562,995,033 556,970,986
B - MULTIFAMILY 3,060,482 N/A 3,060,482 3,060,482
C1 - VACANT LOTS 27,311,359 N/A 27,311,359 27,311,359
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,400,198 1.0335 3,290,078 3,400,198
D2 - FARM & RANCH IMP 8,910,734 N/A 8,910,734 8,910,734
E - NON-AG LAND AND IMPROVEMENTS 299,038,894 0.9483 315,342,080 299,038,894
F1 - COMMERCIAL REAL 37,741,980 N/A 37,741,980 37,741,980
F2 - INDUSTRIAL REAL 10,542,867 N/A 10,542,867 10,542,867
G - ALL MINERALS 45,700,349 1.0351 44,150,661 45,700,349
J - ALL UTILITIES 44,179,635 N/A 44,179,635 44,179,635
L1 - COMMERCIAL PERSONAL 29,095,911 N/A 29,095,911 29,095,911
L2 - INDUSTRIAL PERSONAL 21,348,656 N/A 21,348,656 21,348,656
M1 - MOBILE HOMES 9,189,848 N/A 9,189,848 9,189,848
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,138,792 N/A 5,138,792 5,138,792
S - SPECIAL INVENTORY 1,282,618 N/A 1,282,618 1,282,618
Subtotal 1,102,913,309 1,123,580,734 1,102,913,309
Less Total Deductions 388,289,087 391,954,573 388,289,087
Total Taxable Value 714,624,222 731,626,161 714,624,222

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's office 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 school 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 801,335,856 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 714,624,222 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 801,335,856 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 714,624,222 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 829,790,856 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 848,760,856 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 787,040,519 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 801,335,856 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 714,624,222 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 801,335,856 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 714,624,222 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 829,790,856 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 848,760,856 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 787,040,519 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 86,711,634 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 28,455,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,970,000 Loss to the third most recent increase in the state-mandated homestead exemption

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