taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gunter ISD (all splits)   Grayson County  

091-Grayson/Grayson County

091-917/Gunter ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 810,529,991 N/A 810,529,991 810,529,991
B - MULTIFAMILY 27,810,295 N/A 27,810,295 27,810,295
C1 - VACANT LOTS 50,964,224 N/A 50,964,224 50,964,224
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,215,812 N/A 2,215,812 2,215,812
D2 - FARM & RANCH IMP 5,282,678 N/A 5,282,678 5,282,678
E - NON-AG LAND AND IMPROVEMENTS 241,234,565 N/A 241,234,565 241,234,565
F1 - COMMERCIAL REAL 60,431,870 N/A 60,431,870 60,431,870
F2 - INDUSTRIAL REAL 59,228,267 N/A 59,228,267 59,228,267
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 32,800,563 N/A 32,800,563 32,800,563
L1 - COMMERCIAL PERSONAL 47,459,246 N/A 47,459,246 47,459,246
L2 - INDUSTRIAL PERSONAL 120,049,469 N/A 120,049,469 120,049,469
M1 - MOBILE HOMES 1,783,832 N/A 1,783,832 1,783,832
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,214,924 N/A 11,214,924 11,214,924
S - SPECIAL INVENTORY 7,137 N/A 7,137 7,137
Subtotal 1,471,012,873 0 1,471,012,873 1,471,012,873
Less Total Deductions 323,433,216 0 323,433,216 323,433,216
Total Taxable Value 1,147,579,657 0 1,147,579,657 1,147,579,657

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 1,190,818,420 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,147,579,657 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,190,818,420 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,147,579,657 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,260,835,013 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,279,079,491 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,187,684,441 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 1,291,350,526 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,163,112,463 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 1,190,818,420 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,147,579,657 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,190,818,420 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,147,579,657 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,260,835,013 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,279,079,491 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,187,684,441 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 1,291,350,526 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,163,112,463 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,238,763 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 70,016,593 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,244,478 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,271,035 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,532,806 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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091-917-02/Gunter ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 810,529,991 N/A 810,529,991 810,529,991
B - MULTIFAMILY 27,810,295 N/A 27,810,295 27,810,295
C1 - VACANT LOTS 50,964,224 N/A 50,964,224 50,964,224
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,215,812 N/A 2,215,812 2,215,812
D2 - FARM & RANCH IMP 5,282,678 N/A 5,282,678 5,282,678
E - NON-AG LAND AND IMPROVEMENTS 241,234,565 N/A 241,234,565 241,234,565
F1 - COMMERCIAL REAL 60,431,870 N/A 60,431,870 60,431,870
F2 - INDUSTRIAL REAL 59,228,267 N/A 59,228,267 59,228,267
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 32,800,563 N/A 32,800,563 32,800,563
L1 - COMMERCIAL PERSONAL 47,459,246 N/A 47,459,246 47,459,246
L2 - INDUSTRIAL PERSONAL 120,049,469 N/A 120,049,469 120,049,469
M1 - MOBILE HOMES 1,783,832 N/A 1,783,832 1,783,832
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,214,924 N/A 11,214,924 11,214,924
S - SPECIAL INVENTORY 7,137 N/A 7,137 7,137
Subtotal 1,471,012,873 1,471,012,873 1,471,012,873
Less Total Deductions 323,433,216 323,433,216 323,433,216
Total Taxable Value 1,147,579,657 1,147,579,657 1,147,579,657

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 1,190,818,420 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,147,579,657 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,190,818,420 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,147,579,657 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,260,835,013 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,279,079,491 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,187,684,441 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 1,291,350,526 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,163,112,463 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 1,190,818,420 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,147,579,657 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,190,818,420 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,147,579,657 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,260,835,013 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,279,079,491 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,187,684,441 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 1,291,350,526 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,163,112,463 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,238,763 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 70,016,593 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,244,478 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,271,035 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,532,806 Loss to the increase in the Over-65/Disabled Homestead

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