taxes Property Tax Assistance

2024 ISD Summary Worksheet

Big Sandy ISD (all splits)   Upshur County   Wood County  

230-Upshur/Upshur County

230-901/Big Sandy ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 138,619,263 0.9668 143,379,461 138,619,263
B - MULTIFAMILY 6,668,852 N/A 6,668,852 6,668,852
C1 - VACANT LOTS 2,628,783 N/A 2,628,783 2,628,783
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,999,264 1.0319 4,844,654 4,999,264
D2 - FARM & RANCH IMP 4,087,076 N/A 4,087,076 4,087,076
E - NON-AG LAND AND IMPROVEMENTS 160,128,325 1.0154 157,699,749 160,128,325
F1 - COMMERCIAL REAL 17,610,915 N/A 17,610,915 17,610,915
F2 - INDUSTRIAL REAL 4,554,894 N/A 4,554,894 4,554,894
G - ALL MINERALS 21,602,836 1.0173 21,235,462 21,602,836
J - ALL UTILITIES 48,613,250 0.9523 51,048,252 48,613,250
L1 - COMMERCIAL PERSONAL 3,676,164 N/A 3,676,164 3,676,164
L2 - INDUSTRIAL PERSONAL 13,737,640 N/A 13,737,640 13,737,640
M1 - MOBILE HOMES 5,423,420 N/A 5,423,420 5,423,420
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 14,210 N/A 14,210 14,210
Subtotal 432,364,892 0 436,609,532 432,364,892
Less Total Deductions 139,413,795 0 142,329,215 139,413,795
Total Taxable Value 292,951,097 0 294,280,317 292,951,097

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 334,676,161 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 292,951,097 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 334,676,161 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 292,951,097 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 349,196,161 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 358,876,161 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 306,156,059 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 334,676,161 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 292,951,097 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 334,676,161 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 292,951,097 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 349,196,161 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 358,876,161 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 306,156,059 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 41,725,064 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 14,520,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,680,000 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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250-Wood/Wood County

230-901/Big Sandy ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 2,206,870 N/A 2,206,870 2,206,870
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 1,020,957 N/A 1,020,957 1,020,957
D2 - FARM & RANCH IMP 219,140 N/A 219,140 219,140
E - NON-AG LAND AND IMPROVEMENTS 30,257,028 N/A 30,257,028 30,257,028
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 13,017,180 N/A 13,017,180 13,017,180
J - ALL UTILITIES 15,591,940 N/A 15,591,940 15,591,940
L1 - COMMERCIAL PERSONAL 43,090 N/A 43,090 43,090
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 154,680 N/A 154,680 154,680
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 62,510,885 0 62,510,885 62,510,885
Less Total Deductions 16,016,040 0 16,016,040 16,016,040
Total Taxable Value 46,494,845 0 46,494,845 46,494,845

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 50,570,489 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 46,494,845 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 50,570,489 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 46,494,845 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 52,145,489 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 53,195,489 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 46,499,611 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 50,570,489 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 46,494,845 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 50,570,489 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 46,494,845 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 52,145,489 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 53,195,489 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 46,499,611 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 4,075,644 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 1,575,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,050,000 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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230-901-02/Big Sandy ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 140,826,133 0.9673 145,586,331 140,826,133
B - MULTIFAMILY 6,668,852 N/A 6,668,852 6,668,852
C1 - VACANT LOTS 2,628,783 N/A 2,628,783 2,628,783
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,020,221 1.0264 5,865,611 6,020,221
D2 - FARM & RANCH IMP 4,306,216 N/A 4,306,216 4,306,216
E - NON-AG LAND AND IMPROVEMENTS 190,385,353 1.0129 187,956,777 190,385,353
F1 - COMMERCIAL REAL 17,610,915 N/A 17,610,915 17,610,915
F2 - INDUSTRIAL REAL 4,554,894 N/A 4,554,894 4,554,894
G - ALL MINERALS 34,620,016 1.0107 34,252,642 34,620,016
J - ALL UTILITIES 64,205,190 0.9635 66,640,192 64,205,190
L1 - COMMERCIAL PERSONAL 3,719,254 N/A 3,719,254 3,719,254
L2 - INDUSTRIAL PERSONAL 13,737,640 N/A 13,737,640 13,737,640
M1 - MOBILE HOMES 5,578,100 N/A 5,578,100 5,578,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 14,210 N/A 14,210 14,210
Subtotal 494,875,777 499,120,417 494,875,777
Less Total Deductions 155,429,835 158,345,255 155,429,835
Total Taxable Value 339,445,942 340,775,162 339,445,942

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 385,246,650 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 339,445,942 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 385,246,650 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 339,445,942 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 401,341,650 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 412,071,650 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 352,655,670 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 385,246,650 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 339,445,942 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 385,246,650 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 339,445,942 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 401,341,650 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 412,071,650 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 352,655,670 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 45,800,708 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 16,095,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,730,000 Loss to the third most recent increase in the state-mandated homestead exemption

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