taxes Property Tax Assistance

2025 ISD Summary Worksheet

Denison ISD (all splits)   Grayson County  

091-Grayson/Grayson County

091-903/Denison ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,584,199,568 N/A 2,584,199,568 2,584,199,568
B - MULTIFAMILY 175,484,894 N/A 175,484,894 175,484,894
C1 - VACANT LOTS 149,677,871 N/A 149,677,871 149,677,871
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,349,281 N/A 1,349,281 1,349,281
D2 - FARM & RANCH IMP 7,338,822 N/A 7,338,822 7,338,822
E - NON-AG LAND AND IMPROVEMENTS 374,263,633 N/A 374,263,633 374,263,633
F1 - COMMERCIAL REAL 893,064,414 N/A 893,064,414 893,064,414
F2 - INDUSTRIAL REAL 97,688,097 N/A 97,688,097 97,688,097
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 119,539,963 N/A 119,539,963 119,539,963
L1 - COMMERCIAL PERSONAL 212,448,140 N/A 212,448,140 212,448,140
L2 - INDUSTRIAL PERSONAL 151,212,459 N/A 151,212,459 151,212,459
M1 - MOBILE HOMES 6,672,888 N/A 6,672,888 6,672,888
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 19,087,125 N/A 19,087,125 19,087,125
S - SPECIAL INVENTORY 14,218,579 N/A 14,218,579 14,218,579
Subtotal 4,806,245,734 0 4,806,245,734 4,806,245,734
Less Total Deductions 1,525,005,253 0 1,525,005,253 1,525,005,253
Total Taxable Value 3,281,240,481 0 3,281,240,481 3,281,240,481

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 3,515,261,080 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,281,240,481 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,515,261,080 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,281,240,481 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,935,965,912 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,050,513,707 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,428,428,187 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
T19 4,128,420,326 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,403,459,409 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,515,261,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,281,240,481 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,515,261,080 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,281,240,481 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,935,965,912 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,050,513,707 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,428,428,187 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
T20 4,128,420,326 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,403,459,409 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 234,020,599 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 420,704,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 114,547,795 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 77,906,619 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 122,218,928 Loss to the increase in the Over-65/Disabled Homestead

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


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091-903-02/Denison ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,584,199,568 N/A 2,584,199,568 2,584,199,568
B - MULTIFAMILY 175,484,894 N/A 175,484,894 175,484,894
C1 - VACANT LOTS 149,677,871 N/A 149,677,871 149,677,871
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,349,281 N/A 1,349,281 1,349,281
D2 - FARM & RANCH IMP 7,338,822 N/A 7,338,822 7,338,822
E - NON-AG LAND AND IMPROVEMENTS 374,263,633 N/A 374,263,633 374,263,633
F1 - COMMERCIAL REAL 893,064,414 N/A 893,064,414 893,064,414
F2 - INDUSTRIAL REAL 97,688,097 N/A 97,688,097 97,688,097
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 119,539,963 N/A 119,539,963 119,539,963
L1 - COMMERCIAL PERSONAL 212,448,140 N/A 212,448,140 212,448,140
L2 - INDUSTRIAL PERSONAL 151,212,459 N/A 151,212,459 151,212,459
M1 - MOBILE HOMES 6,672,888 N/A 6,672,888 6,672,888
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 19,087,125 N/A 19,087,125 19,087,125
S - SPECIAL INVENTORY 14,218,579 N/A 14,218,579 14,218,579
Subtotal 4,806,245,734 4,806,245,734 4,806,245,734
Less Total Deductions 1,525,005,253 1,525,005,253 1,525,005,253
Total Taxable Value 3,281,240,481 3,281,240,481 3,281,240,481

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 3,515,261,080 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,281,240,481 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,515,261,080 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,281,240,481 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,935,965,912 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,050,513,707 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,428,428,187 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
T19 4,128,420,326 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,403,459,409 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,515,261,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,281,240,481 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,515,261,080 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,281,240,481 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,935,965,912 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,050,513,707 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,428,428,187 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
T20 4,128,420,326 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,403,459,409 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 234,020,599 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 420,704,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 114,547,795 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 77,906,619 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 122,218,928 Loss to the increase in the Over-65/Disabled Homestead

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