taxes Property Tax Assistance

2025 ISD Summary Worksheet

Tioga ISD (all splits)   Grayson County  

091-Grayson/Grayson County

091-907/Tioga ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 182,362,385 N/A 182,362,385 182,362,385
B - MULTIFAMILY 7,486,159 N/A 7,486,159 7,486,159
C1 - VACANT LOTS 11,495,696 N/A 11,495,696 11,495,696
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,237,964 N/A 1,237,964 1,237,964
D2 - FARM & RANCH IMP 9,135,205 N/A 9,135,205 9,135,205
E - NON-AG LAND AND IMPROVEMENTS 89,381,317 N/A 89,381,317 89,381,317
F1 - COMMERCIAL REAL 16,071,958 N/A 16,071,958 16,071,958
F2 - INDUSTRIAL REAL 234,000 N/A 234,000 234,000
G - ALL MINERALS 485,667 N/A 485,667 485,667
J - ALL UTILITIES 10,115,406 N/A 10,115,406 10,115,406
L1 - COMMERCIAL PERSONAL 6,574,601 N/A 6,574,601 6,574,601
L2 - INDUSTRIAL PERSONAL 541,928 N/A 541,928 541,928
M1 - MOBILE HOMES 997,806 N/A 997,806 997,806
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,447,729 N/A 8,447,729 8,447,729
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 344,567,821 0 344,567,821 344,567,821
Less Total Deductions 114,120,957 0 114,120,957 114,120,957
Total Taxable Value 230,446,864 0 230,446,864 230,446,864

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 248,771,550 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 230,446,864 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 248,771,550 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 230,446,864 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 278,697,184 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 286,533,476 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 243,328,272 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 291,838,027 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 238,271,523 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 248,771,550 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 230,446,864 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 248,771,550 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 230,446,864 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 278,697,184 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 286,533,476 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 243,328,272 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 291,838,027 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 238,271,523 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,324,686 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 29,925,634 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,836,292 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,304,551 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,824,659 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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091-907-02/Tioga ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 182,362,385 N/A 182,362,385 182,362,385
B - MULTIFAMILY 7,486,159 N/A 7,486,159 7,486,159
C1 - VACANT LOTS 11,495,696 N/A 11,495,696 11,495,696
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,237,964 N/A 1,237,964 1,237,964
D2 - FARM & RANCH IMP 9,135,205 N/A 9,135,205 9,135,205
E - NON-AG LAND AND IMPROVEMENTS 89,381,317 N/A 89,381,317 89,381,317
F1 - COMMERCIAL REAL 16,071,958 N/A 16,071,958 16,071,958
F2 - INDUSTRIAL REAL 234,000 N/A 234,000 234,000
G - ALL MINERALS 485,667 N/A 485,667 485,667
J - ALL UTILITIES 10,115,406 N/A 10,115,406 10,115,406
L1 - COMMERCIAL PERSONAL 6,574,601 N/A 6,574,601 6,574,601
L2 - INDUSTRIAL PERSONAL 541,928 N/A 541,928 541,928
M1 - MOBILE HOMES 997,806 N/A 997,806 997,806
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,447,729 N/A 8,447,729 8,447,729
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 344,567,821 344,567,821 344,567,821
Less Total Deductions 114,120,957 114,120,957 114,120,957
Total Taxable Value 230,446,864 230,446,864 230,446,864

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 248,771,550 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 230,446,864 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 248,771,550 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 230,446,864 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 278,697,184 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 286,533,476 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 243,328,272 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 291,838,027 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 238,271,523 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 248,771,550 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 230,446,864 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 248,771,550 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 230,446,864 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 278,697,184 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 286,533,476 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 243,328,272 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 291,838,027 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 238,271,523 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,324,686 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 29,925,634 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,836,292 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,304,551 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,824,659 Loss to the increase in the Over-65/Disabled Homestead

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