taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gilmer ISD (all splits)   Camp County   Upshur County  

032-Camp/Camp County

230-902/Gilmer 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 58,067 N/A 58,067 58,067
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 93,333 N/A 93,333 93,333
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 30,030 N/A 30,030 30,030
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
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 181,430 0 181,430 181,430
Less Total Deductions 0 0 0 0
Total Taxable Value 181,430 0 181,430 181,430

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 181,430 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 181,430 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 181,430 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 181,430 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 181,430 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 181,430 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 181,430 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 181,430 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 181,430 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 181,430 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 181,430 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 181,430 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 181,430 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 181,430 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 181,430 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 181,430 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 181,430 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 181,430 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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230-Upshur/Upshur County

230-902/Gilmer ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 885,057,588 N/A 885,057,588 885,057,588
B - MULTIFAMILY 29,858,643 N/A 29,858,643 29,858,643
C1 - VACANT LOTS 20,936,034 N/A 20,936,034 20,936,034
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,748,025 N/A 14,748,025 14,748,025
D2 - FARM & RANCH IMP 17,308,606 N/A 17,308,606 17,308,606
E - NON-AG LAND AND IMPROVEMENTS 626,705,138 N/A 626,705,138 626,705,138
F1 - COMMERCIAL REAL 167,428,358 N/A 167,428,358 167,428,358
F2 - INDUSTRIAL REAL 23,612,080 N/A 23,612,080 23,612,080
G - ALL MINERALS 21,584,431 N/A 21,584,431 21,584,431
J - ALL UTILITIES 62,244,520 N/A 62,244,520 62,244,520
L1 - COMMERCIAL PERSONAL 44,897,715 N/A 44,897,715 44,897,715
L2 - INDUSTRIAL PERSONAL 71,560,550 N/A 71,560,550 71,560,550
M1 - MOBILE HOMES 26,791,517 N/A 26,791,517 26,791,517
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 584,540 N/A 584,540 584,540
S - SPECIAL INVENTORY 2,767,980 N/A 2,767,980 2,767,980
Subtotal 2,016,085,725 0 2,016,085,725 2,016,085,725
Less Total Deductions 790,298,892 0 790,298,892 790,298,892
Total Taxable Value 1,225,786,833 0 1,225,786,833 1,225,786,833

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 1,355,373,051 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,225,786,833 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,355,373,051 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,225,786,833 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,585,878,533 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,649,522,901 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,260,481,134 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 1,693,160,631 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,280,122,230 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 1,355,373,051 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,225,786,833 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,355,373,051 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,225,786,833 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,585,878,533 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,649,522,901 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,260,481,134 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 1,693,160,631 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,280,122,230 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 129,586,218 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 230,505,482 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 63,644,368 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 43,637,730 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 54,335,397 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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230-902-02/Gilmer ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 885,057,588 N/A 885,057,588 885,057,588
B - MULTIFAMILY 29,858,643 N/A 29,858,643 29,858,643
C1 - VACANT LOTS 20,936,034 N/A 20,936,034 20,936,034
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,806,092 N/A 14,806,092 14,806,092
D2 - FARM & RANCH IMP 17,308,606 N/A 17,308,606 17,308,606
E - NON-AG LAND AND IMPROVEMENTS 626,798,471 N/A 626,798,471 626,798,471
F1 - COMMERCIAL REAL 167,428,358 N/A 167,428,358 167,428,358
F2 - INDUSTRIAL REAL 23,612,080 N/A 23,612,080 23,612,080
G - ALL MINERALS 21,584,431 N/A 21,584,431 21,584,431
J - ALL UTILITIES 62,274,550 N/A 62,274,550 62,274,550
L1 - COMMERCIAL PERSONAL 44,897,715 N/A 44,897,715 44,897,715
L2 - INDUSTRIAL PERSONAL 71,560,550 N/A 71,560,550 71,560,550
M1 - MOBILE HOMES 26,791,517 N/A 26,791,517 26,791,517
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 584,540 N/A 584,540 584,540
S - SPECIAL INVENTORY 2,767,980 N/A 2,767,980 2,767,980
Subtotal 2,016,267,155 2,016,267,155 2,016,267,155
Less Total Deductions 790,298,892 790,298,892 790,298,892
Total Taxable Value 1,225,968,263 1,225,968,263 1,225,968,263

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 1,355,554,481 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,225,968,263 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,355,554,481 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,225,968,263 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,586,059,963 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,649,704,331 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,260,662,564 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 1,693,342,061 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,280,303,660 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 1,355,554,481 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,225,968,263 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,355,554,481 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,225,968,263 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,586,059,963 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,649,704,331 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,260,662,564 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 1,693,342,061 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,280,303,660 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 129,586,218 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 230,505,482 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 63,644,368 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 43,637,730 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 54,335,397 Loss to the increase in the Over-65/Disabled Homestead

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