taxes Property Tax Assistance

2024 ISD Summary Worksheet

Pine Tree ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-904/Pine Tree ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,588,355,004 N/A 1,588,355,004 1,588,355,004
B - MULTIFAMILY 211,809,063 N/A 211,809,063 211,809,063
C1 - VACANT LOTS 14,951,965 N/A 14,951,965 14,951,965
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 512,302 N/A 512,302 512,302
D2 - FARM & RANCH IMP 277,280 N/A 277,280 277,280
E - NON-AG LAND AND IMPROVEMENTS 44,407,162 N/A 44,407,162 44,407,162
F1 - COMMERCIAL REAL 341,052,972 N/A 341,052,972 341,052,972
F2 - INDUSTRIAL REAL 76,419,640 N/A 76,419,640 76,419,640
G - ALL MINERALS 24,743,556 N/A 24,743,556 24,743,556
J - ALL UTILITIES 78,031,400 N/A 78,031,400 78,031,400
L1 - COMMERCIAL PERSONAL 251,732,285 N/A 251,732,285 251,732,285
L2 - INDUSTRIAL PERSONAL 238,428,000 N/A 238,428,000 238,428,000
M1 - MOBILE HOMES 4,576,330 N/A 4,576,330 4,576,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 310,930 N/A 310,930 310,930
S - SPECIAL INVENTORY 12,004,630 N/A 12,004,630 12,004,630
Subtotal 2,887,612,519 0 2,887,612,519 2,887,612,519
Less Total Deductions 872,574,373 0 872,574,373 872,574,373
Total Taxable Value 2,015,038,146 0 2,015,038,146 2,015,038,146

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 2,302,400,601 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,015,038,146 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,189,701,145 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,902,338,690 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,380,910,601 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,433,250,601 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,015,188,362 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 2,302,400,601 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,015,038,146 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,189,701,145 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,902,338,690 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,380,910,601 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,433,250,601 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,015,188,362 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 287,362,455 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 112,699,456 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 78,510,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,340,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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092-904-02/Pine Tree ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,588,355,004 N/A 1,588,355,004 1,588,355,004
B - MULTIFAMILY 211,809,063 N/A 211,809,063 211,809,063
C1 - VACANT LOTS 14,951,965 N/A 14,951,965 14,951,965
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 512,302 N/A 512,302 512,302
D2 - FARM & RANCH IMP 277,280 N/A 277,280 277,280
E - NON-AG LAND AND IMPROVEMENTS 44,407,162 N/A 44,407,162 44,407,162
F1 - COMMERCIAL REAL 341,052,972 N/A 341,052,972 341,052,972
F2 - INDUSTRIAL REAL 76,419,640 N/A 76,419,640 76,419,640
G - ALL MINERALS 24,743,556 N/A 24,743,556 24,743,556
J - ALL UTILITIES 78,031,400 N/A 78,031,400 78,031,400
L1 - COMMERCIAL PERSONAL 251,732,285 N/A 251,732,285 251,732,285
L2 - INDUSTRIAL PERSONAL 238,428,000 N/A 238,428,000 238,428,000
M1 - MOBILE HOMES 4,576,330 N/A 4,576,330 4,576,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 310,930 N/A 310,930 310,930
S - SPECIAL INVENTORY 12,004,630 N/A 12,004,630 12,004,630
Subtotal 2,887,612,519 2,887,612,519 2,887,612,519
Less Total Deductions 872,574,373 872,574,373 872,574,373
Total Taxable Value 2,015,038,146 2,015,038,146 2,015,038,146

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 2,302,400,601 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,015,038,146 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,189,701,145 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,902,338,690 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,380,910,601 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,433,250,601 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,015,188,362 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 2,302,400,601 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,015,038,146 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,189,701,145 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,902,338,690 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,380,910,601 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,433,250,601 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,015,188,362 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 287,362,455 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 112,699,456 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 78,510,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,340,000 Loss to the third most recent increase in the state-mandated homestead exemption

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