taxes Property Tax Assistance

2025 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 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 567,351,135 N/A 567,351,135 567,351,135
B - MULTIFAMILY 81,070,927 N/A 81,070,927 81,070,927
C1 - VACANT LOTS 28,358,396 N/A 28,358,396 28,358,396
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,599,811 N/A 3,599,811 3,599,811
D2 - FARM & RANCH IMP 9,770,470 N/A 9,770,470 9,770,470
E - NON-AG LAND AND IMPROVEMENTS 307,204,981 N/A 307,204,981 307,204,981
F1 - COMMERCIAL REAL 38,117,150 N/A 38,117,150 38,117,150
F2 - INDUSTRIAL REAL 13,737,204 N/A 13,737,204 13,737,204
G - ALL MINERALS 38,529,177 N/A 38,529,177 38,529,177
J - ALL UTILITIES 47,982,880 N/A 47,982,880 47,982,880
L1 - COMMERCIAL PERSONAL 43,847,853 N/A 43,847,853 43,847,853
L2 - INDUSTRIAL PERSONAL 13,740,548 N/A 13,740,548 13,740,548
M1 - MOBILE HOMES 8,309,692 N/A 8,309,692 8,309,692
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,326,410 N/A 16,326,410 16,326,410
S - SPECIAL INVENTORY 1,613,664 N/A 1,613,664 1,613,664
Subtotal 1,219,560,298 0 1,219,560,298 1,219,560,298
Less Total Deductions 438,645,768 0 438,645,768 438,645,768
Total Taxable Value 780,914,530 0 780,914,530 780,914,530

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 836,612,168 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 780,914,530 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 836,612,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 780,914,530 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 935,273,531 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 962,673,481 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 846,611,848 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 981,500,713 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 812,794,690 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 836,612,168 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 780,914,530 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 836,612,168 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 780,914,530 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 935,273,531 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 962,673,481 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 846,611,848 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 981,500,713 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 812,794,690 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,697,638 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 98,661,363 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 27,399,950 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,827,232 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 31,880,160 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top

091-914-02/S and S CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 567,351,135 N/A 567,351,135 567,351,135
B - MULTIFAMILY 81,070,927 N/A 81,070,927 81,070,927
C1 - VACANT LOTS 28,358,396 N/A 28,358,396 28,358,396
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,599,811 N/A 3,599,811 3,599,811
D2 - FARM & RANCH IMP 9,770,470 N/A 9,770,470 9,770,470
E - NON-AG LAND AND IMPROVEMENTS 307,204,981 N/A 307,204,981 307,204,981
F1 - COMMERCIAL REAL 38,117,150 N/A 38,117,150 38,117,150
F2 - INDUSTRIAL REAL 13,737,204 N/A 13,737,204 13,737,204
G - ALL MINERALS 38,529,177 N/A 38,529,177 38,529,177
J - ALL UTILITIES 47,982,880 N/A 47,982,880 47,982,880
L1 - COMMERCIAL PERSONAL 43,847,853 N/A 43,847,853 43,847,853
L2 - INDUSTRIAL PERSONAL 13,740,548 N/A 13,740,548 13,740,548
M1 - MOBILE HOMES 8,309,692 N/A 8,309,692 8,309,692
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,326,410 N/A 16,326,410 16,326,410
S - SPECIAL INVENTORY 1,613,664 N/A 1,613,664 1,613,664
Subtotal 1,219,560,298 1,219,560,298 1,219,560,298
Less Total Deductions 438,645,768 438,645,768 438,645,768
Total Taxable Value 780,914,530 780,914,530 780,914,530

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 836,612,168 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 780,914,530 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 836,612,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 780,914,530 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 935,273,531 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 962,673,481 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 846,611,848 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 981,500,713 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 812,794,690 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 836,612,168 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 780,914,530 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 836,612,168 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 780,914,530 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 935,273,531 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 962,673,481 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 846,611,848 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 981,500,713 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 812,794,690 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,697,638 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 98,661,363 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 27,399,950 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,827,232 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 31,880,160 Loss to the increase in the Over-65/Disabled Homestead

Back to top