taxes Property Tax Assistance

2025 ISD Summary Worksheet

Pine Tree ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-904/Pine Tree ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,652,398,116 0.9894 1,670,101,189 1,652,398,116
B - MULTIFAMILY 232,232,535 0.9808 236,778,686 232,232,535
C1 - VACANT LOTS 16,266,884 N/A 16,266,884 16,266,884
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 597,656 0.8557 698,474 597,656
D2 - FARM & RANCH IMP 303,200 N/A 303,200 303,200
E - NON-AG LAND AND IMPROVEMENTS 59,077,081 N/A 59,077,081 59,077,081
F1 - COMMERCIAL REAL 363,154,034 0.8398 432,429,190 363,154,034
F2 - INDUSTRIAL REAL 77,450,270 N/A 77,450,270 77,450,270
G - ALL MINERALS 21,709,095 N/A 21,709,095 21,709,095
J - ALL UTILITIES 79,023,260 N/A 79,023,260 79,023,260
L1 - COMMERCIAL PERSONAL 250,109,455 1.0063 248,543,630 250,109,455
L2 - INDUSTRIAL PERSONAL 223,238,330 N/A 223,238,330 223,238,330
M1 - MOBILE HOMES 4,122,300 N/A 4,122,300 4,122,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 105,900 N/A 105,900 105,900
S - SPECIAL INVENTORY 10,413,990 N/A 10,413,990 10,413,990
Subtotal 2,990,202,106 0 3,080,261,479 2,990,202,106
Less Total Deductions 1,029,317,117 0 1,034,518,779 1,029,317,117
Total Taxable Value 1,960,884,989 0 2,045,742,700 1,960,884,989

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 2,141,731,081 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,960,884,989 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,047,520,799 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,866,674,707 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,437,435,052 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,514,204,693 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,065,826,176 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 2,565,625,861 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,050,494,750 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 2,141,731,081 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,960,884,989 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,047,520,799 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,866,674,707 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,437,435,052 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,514,204,693 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,065,826,176 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 2,565,625,861 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,050,494,750 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 180,846,092 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 94,210,282 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 295,703,971 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 76,769,641 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 51,421,168 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 89,609,761 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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092-904-02/Pine Tree ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,652,398,116 0.9894 1,670,101,189 1,652,398,116
B - MULTIFAMILY 232,232,535 0.9808 236,778,686 232,232,535
C1 - VACANT LOTS 16,266,884 N/A 16,266,884 16,266,884
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 597,656 0.8557 698,474 597,656
D2 - FARM & RANCH IMP 303,200 N/A 303,200 303,200
E - NON-AG LAND AND IMPROVEMENTS 59,077,081 N/A 59,077,081 59,077,081
F1 - COMMERCIAL REAL 363,154,034 0.8398 432,429,190 363,154,034
F2 - INDUSTRIAL REAL 77,450,270 N/A 77,450,270 77,450,270
G - ALL MINERALS 21,709,095 N/A 21,709,095 21,709,095
J - ALL UTILITIES 79,023,260 N/A 79,023,260 79,023,260
L1 - COMMERCIAL PERSONAL 250,109,455 1.0063 248,543,630 250,109,455
L2 - INDUSTRIAL PERSONAL 223,238,330 N/A 223,238,330 223,238,330
M1 - MOBILE HOMES 4,122,300 N/A 4,122,300 4,122,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 105,900 N/A 105,900 105,900
S - SPECIAL INVENTORY 10,413,990 N/A 10,413,990 10,413,990
Subtotal 2,990,202,106 3,080,261,479 2,990,202,106
Less Total Deductions 1,029,317,117 1,034,518,779 1,029,317,117
Total Taxable Value 1,960,884,989 2,045,742,700 1,960,884,989

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 2,141,731,081 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,960,884,989 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,047,520,799 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,866,674,707 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,437,435,052 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,514,204,693 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,065,826,176 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 2,565,625,861 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,050,494,750 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 2,141,731,081 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,960,884,989 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,047,520,799 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,866,674,707 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,437,435,052 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,514,204,693 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,065,826,176 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 2,565,625,861 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,050,494,750 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 180,846,092 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 94,210,282 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 295,703,971 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 76,769,641 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 51,421,168 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 89,609,761 Loss to the increase in the Over-65/Disabled Homestead

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