taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gladewater ISD (all splits)   Gregg County   Smith County   Upshur County  

092-Gregg/Gregg County

092-901/Gladewater ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 257,043,394 1.0020 256,530,333 257,043,394
B - MULTIFAMILY 15,490,994 N/A 15,490,994 15,490,994
C1 - VACANT LOTS 4,705,976 N/A 4,705,976 4,705,976
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,475,026 0.9755 1,512,141 1,475,026
D2 - FARM & RANCH IMP 531,550 N/A 531,550 531,550
E - NON-AG LAND AND IMPROVEMENTS 83,458,018 1.0288 81,121,713 83,458,018
F1 - COMMERCIAL REAL 71,965,505 0.8810 81,686,158 71,965,505
F2 - INDUSTRIAL REAL 6,182,700 N/A 6,182,700 6,182,700
G - ALL MINERALS 36,138,448 1.0541 34,283,700 36,138,448
J - ALL UTILITIES 32,964,312 0.7799 42,267,357 32,964,312
L1 - COMMERCIAL PERSONAL 41,757,098 1.0907 38,284,678 41,757,098
L2 - INDUSTRIAL PERSONAL 8,369,050 N/A 8,369,050 8,369,050
M1 - MOBILE HOMES 1,197,650 N/A 1,197,650 1,197,650
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,909,690 N/A 6,909,690 6,909,690
Subtotal 568,189,411 0 579,073,690 568,189,411
Less Total Deductions 188,212,294 0 188,069,865 188,212,294
Total Taxable Value 379,977,117 0 391,003,825 379,977,117

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 407,394,556 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 379,977,117 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 395,055,358 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 367,637,919 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 460,595,929 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 475,756,081 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 390,995,563 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 486,253,050 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 390,925,196 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 407,394,556 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 379,977,117 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 395,055,358 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 367,637,919 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 460,595,929 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 475,756,081 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 390,995,563 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 486,253,050 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 390,925,196 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,417,439 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 12,339,198 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 53,201,373 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,160,152 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,496,969 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,948,079 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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212-Smith/Smith County

092-901/Gladewater ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 109,615,069 0.9491 115,493,698 109,615,069
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 9,523,880 N/A 9,523,880 9,523,880
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,984,265 1.3112 3,038,740 3,984,265
D2 - FARM & RANCH IMP 801,729 N/A 801,729 801,729
E - NON-AG LAND AND IMPROVEMENTS 106,101,340 0.9834 107,892,353 106,101,340
F1 - COMMERCIAL REAL 3,877,248 N/A 3,877,248 3,877,248
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 3,412,016 N/A 3,412,016 3,412,016
J - ALL UTILITIES 17,242,247 0.7849 21,967,444 17,242,247
L1 - COMMERCIAL PERSONAL 7,216,469 N/A 7,216,469 7,216,469
L2 - INDUSTRIAL PERSONAL 2,369,287 N/A 2,369,287 2,369,287
M1 - MOBILE HOMES 4,682,031 N/A 4,682,031 4,682,031
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 13,912 N/A 13,912 13,912
Subtotal 268,839,493 0 280,288,807 268,839,493
Less Total Deductions 128,726,669 0 132,007,665 128,726,669
Total Taxable Value 140,112,824 0 148,281,142 140,112,824

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 154,428,506 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 140,112,824 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 139,307,079 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 124,991,397 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 183,527,171 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 192,463,630 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 151,309,945 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 198,788,659 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 145,108,514 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 154,428,506 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 140,112,824 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 139,307,079 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 124,991,397 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 183,527,171 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 192,463,630 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 151,309,945 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 198,788,659 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 145,108,514 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,315,682 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 15,121,427 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 29,098,665 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,936,459 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,325,029 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,995,690 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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230-Upshur/Upshur County

092-901/Gladewater ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 211,717,535 N/A 211,717,535 211,717,535
B - MULTIFAMILY 5,009,700 N/A 5,009,700 5,009,700
C1 - VACANT LOTS 5,899,050 N/A 5,899,050 5,899,050
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,433,860 N/A 1,433,860 1,433,860
D2 - FARM & RANCH IMP 2,875,736 N/A 2,875,736 2,875,736
E - NON-AG LAND AND IMPROVEMENTS 99,706,251 N/A 99,706,251 99,706,251
F1 - COMMERCIAL REAL 8,549,732 N/A 8,549,732 8,549,732
F2 - INDUSTRIAL REAL 163,590 N/A 163,590 163,590
G - ALL MINERALS 50,254,234 N/A 50,254,234 50,254,234
J - ALL UTILITIES 12,622,770 N/A 12,622,770 12,622,770
L1 - COMMERCIAL PERSONAL 1,854,735 N/A 1,854,735 1,854,735
L2 - INDUSTRIAL PERSONAL 1,848,240 N/A 1,848,240 1,848,240
M1 - MOBILE HOMES 3,491,230 N/A 3,491,230 3,491,230
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 405,426,663 0 405,426,663 405,426,663
Less Total Deductions 171,742,353 0 171,742,353 171,742,353
Total Taxable Value 233,684,310 0 233,684,310 233,684,310

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 259,190,702 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 233,684,310 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 248,022,862 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 222,516,470 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 306,935,341 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 320,657,869 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 242,490,936 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 330,041,889 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 245,012,532 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 259,190,702 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 233,684,310 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 248,022,862 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 222,516,470 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 306,935,341 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 320,657,869 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 242,490,936 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 330,041,889 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 245,012,532 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,506,392 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,167,840 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 47,744,639 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,722,528 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,384,020 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,328,222 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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092-901-02/Gladewater ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 578,375,998 0.9908 583,741,566 578,375,998
B - MULTIFAMILY 20,500,694 N/A 20,500,694 20,500,694
C1 - VACANT LOTS 20,128,906 N/A 20,128,906 20,128,906
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,893,151 1.1518 5,984,741 6,893,151
D2 - FARM & RANCH IMP 4,209,015 N/A 4,209,015 4,209,015
E - NON-AG LAND AND IMPROVEMENTS 289,265,609 1.0019 288,720,317 289,265,609
F1 - COMMERCIAL REAL 84,392,485 0.8967 94,113,138 84,392,485
F2 - INDUSTRIAL REAL 6,346,290 N/A 6,346,290 6,346,290
G - ALL MINERALS 89,804,698 1.0211 87,949,950 89,804,698
J - ALL UTILITIES 62,829,329 0.8175 76,857,571 62,829,329
L1 - COMMERCIAL PERSONAL 50,828,302 1.0733 47,355,882 50,828,302
L2 - INDUSTRIAL PERSONAL 12,586,577 N/A 12,586,577 12,586,577
M1 - MOBILE HOMES 9,370,911 N/A 9,370,911 9,370,911
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,923,602 N/A 6,923,602 6,923,602
Subtotal 1,242,455,567 1,264,789,160 1,242,455,567
Less Total Deductions 488,681,316 491,819,883 488,681,316
Total Taxable Value 753,774,251 772,969,277 753,774,251

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 821,013,764 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 753,774,251 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 782,385,299 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 715,145,786 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 951,058,441 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 988,877,580 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 784,796,444 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 1,015,083,598 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 781,046,242 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 821,013,764 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 753,774,251 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 782,385,299 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 715,145,786 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 951,058,441 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 988,877,580 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 784,796,444 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 1,015,083,598 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 781,046,242 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 67,239,513 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 38,628,465 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 130,044,677 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 37,819,139 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,206,018 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 27,271,991 Loss to the increase in the Over-65/Disabled Homestead

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