taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gruver ISD (all splits)   Hansford County   Sherman County  

098-Hansford/Hansford County

098-901/Gruver ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 69,076,717 0.9926 69,591,696 69,076,717
B - MULTIFAMILY 842,675 N/A 842,675 842,675
C1 - VACANT LOTS 273,526 N/A 273,526 273,526
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,156,534 1.1347 44,200,803 50,156,534
D2 - FARM & RANCH IMP 9,807,097 N/A 9,807,097 9,807,097
E - NON-AG LAND AND IMPROVEMENTS 22,756,293 1.0051 22,640,825 22,756,293
F1 - COMMERCIAL REAL 7,035,219 N/A 7,035,219 7,035,219
F2 - INDUSTRIAL REAL 512,190,874 N/A 512,190,874 512,190,874
G - ALL MINERALS 20,980,770 0.9970 21,043,902 20,980,770
J - ALL UTILITIES 128,150,610 1.0071 127,247,155 128,150,610
L1 - COMMERCIAL PERSONAL 3,733,450 N/A 3,733,450 3,733,450
L2 - INDUSTRIAL PERSONAL 40,268,035 N/A 40,268,035 40,268,035
M1 - MOBILE HOMES 536,657 N/A 536,657 536,657
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 290,064 N/A 290,064 290,064
Subtotal 866,098,521 0 859,701,978 866,098,521
Less Total Deductions 529,350,449 0 529,474,141 529,350,449
Total Taxable Value 336,748,072 0 330,227,837 336,748,072

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 345,453,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 336,748,072 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 345,453,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 336,748,072 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 362,094,414 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 367,193,999 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 336,912,418 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 370,755,505 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 340,140,874 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 817,999,812 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 809,294,132 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 817,999,812 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 809,294,132 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 834,640,474 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 839,740,059 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 809,458,478 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 843,301,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 812,686,934 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,705,680 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 16,640,662 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,099,585 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,561,506 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,392,802 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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211-Sherman/Sherman County

098-901/Gruver ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,351,340 N/A 10,351,340 10,351,340
D2 - FARM & RANCH IMP 36,120 N/A 36,120 36,120
E - NON-AG LAND AND IMPROVEMENTS 7,253,780 N/A 7,253,780 7,253,780
F1 - COMMERCIAL REAL 367,140 N/A 367,140 367,140
F2 - INDUSTRIAL REAL 4,572,630 N/A 4,572,630 4,572,630
G - ALL MINERALS 1,619,400 N/A 1,619,400 1,619,400
J - ALL UTILITIES 1,231,280 N/A 1,231,280 1,231,280
L1 - COMMERCIAL PERSONAL 1,372,430 N/A 1,372,430 1,372,430
L2 - INDUSTRIAL PERSONAL 1,867,340 N/A 1,867,340 1,867,340
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 28,671,460 0 28,671,460 28,671,460
Less Total Deductions 2,826,550 0 2,826,550 2,826,550
Total Taxable Value 25,844,910 0 25,844,910 25,844,910

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 25,981,640 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 25,844,910 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 25,981,640 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 25,844,910 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 26,277,620 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 26,352,620 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 25,844,910 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 26,402,620 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 25,912,180 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 25,981,640 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 25,844,910 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 25,981,640 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 25,844,910 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 26,277,620 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 26,352,620 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 25,844,910 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 26,402,620 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 25,912,180 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 136,730 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 295,980 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 75,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 50,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 67,270 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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098-901-02/Gruver ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 69,076,717 0.9926 69,591,696 69,076,717
B - MULTIFAMILY 842,675 N/A 842,675 842,675
C1 - VACANT LOTS 273,526 N/A 273,526 273,526
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 60,507,874 1.1092 54,552,143 60,507,874
D2 - FARM & RANCH IMP 9,843,217 N/A 9,843,217 9,843,217
E - NON-AG LAND AND IMPROVEMENTS 30,010,073 1.0039 29,894,605 30,010,073
F1 - COMMERCIAL REAL 7,402,359 N/A 7,402,359 7,402,359
F2 - INDUSTRIAL REAL 516,763,504 N/A 516,763,504 516,763,504
G - ALL MINERALS 22,600,170 0.9972 22,663,302 22,600,170
J - ALL UTILITIES 129,381,890 1.0070 128,478,435 129,381,890
L1 - COMMERCIAL PERSONAL 5,105,880 N/A 5,105,880 5,105,880
L2 - INDUSTRIAL PERSONAL 42,135,375 N/A 42,135,375 42,135,375
M1 - MOBILE HOMES 536,657 N/A 536,657 536,657
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 290,064 N/A 290,064 290,064
Subtotal 894,769,981 888,373,438 894,769,981
Less Total Deductions 532,176,999 532,300,691 532,176,999
Total Taxable Value 362,592,982 356,072,747 362,592,982

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 371,435,392 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 362,592,982 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 371,435,392 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 362,592,982 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 388,372,034 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 393,546,619 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 362,757,328 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 397,158,125 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 366,053,054 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 843,981,452 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 835,139,042 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 843,981,452 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 835,139,042 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 860,918,094 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 866,092,679 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 835,303,388 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 869,704,185 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 838,599,114 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,842,410 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 16,936,642 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,174,585 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,611,506 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,460,072 Loss to the increase in the Over-65/Disabled Homestead

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