taxes Property Tax Assistance

2025 ISD Summary Worksheet

Union Grove ISD (all splits)   Upshur County  

230-Upshur/Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 184,665,721 N/A 184,665,721 184,665,721
B - MULTIFAMILY 4,004,410 N/A 4,004,410 4,004,410
C1 - VACANT LOTS 2,161,340 N/A 2,161,340 2,161,340
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,006,156 N/A 1,006,156 1,006,156
D2 - FARM & RANCH IMP 1,089,020 N/A 1,089,020 1,089,020
E - NON-AG LAND AND IMPROVEMENTS 96,662,630 N/A 96,662,630 96,662,630
F1 - COMMERCIAL REAL 4,447,862 N/A 4,447,862 4,447,862
F2 - INDUSTRIAL REAL 1,205,810 N/A 1,205,810 1,205,810
G - ALL MINERALS 13,673,288 N/A 13,673,288 13,673,288
J - ALL UTILITIES 4,849,490 N/A 4,849,490 4,849,490
L1 - COMMERCIAL PERSONAL 3,666,235 N/A 3,666,235 3,666,235
L2 - INDUSTRIAL PERSONAL 1,926,730 N/A 1,926,730 1,926,730
M1 - MOBILE HOMES 6,508,270 N/A 6,508,270 6,508,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 20,230 N/A 20,230 20,230
Subtotal 325,887,192 0 325,887,192 325,887,192
Less Total Deductions 138,102,507 0 138,102,507 138,102,507
Total Taxable Value 187,784,685 0 187,784,685 187,784,685

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 210,645,416 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 187,784,685 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 210,645,416 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 187,784,685 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 252,738,496 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 264,552,064 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 193,833,386 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 272,738,712 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 196,165,016 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 210,645,416 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 187,784,685 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 210,645,416 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 187,784,685 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 252,738,496 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 264,552,064 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 193,833,386 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 272,738,712 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 196,165,016 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,860,731 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 42,093,080 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,813,568 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,186,648 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,380,331 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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230-908-02/Union Grove ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 184,665,721 N/A 184,665,721 184,665,721
B - MULTIFAMILY 4,004,410 N/A 4,004,410 4,004,410
C1 - VACANT LOTS 2,161,340 N/A 2,161,340 2,161,340
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,006,156 N/A 1,006,156 1,006,156
D2 - FARM & RANCH IMP 1,089,020 N/A 1,089,020 1,089,020
E - NON-AG LAND AND IMPROVEMENTS 96,662,630 N/A 96,662,630 96,662,630
F1 - COMMERCIAL REAL 4,447,862 N/A 4,447,862 4,447,862
F2 - INDUSTRIAL REAL 1,205,810 N/A 1,205,810 1,205,810
G - ALL MINERALS 13,673,288 N/A 13,673,288 13,673,288
J - ALL UTILITIES 4,849,490 N/A 4,849,490 4,849,490
L1 - COMMERCIAL PERSONAL 3,666,235 N/A 3,666,235 3,666,235
L2 - INDUSTRIAL PERSONAL 1,926,730 N/A 1,926,730 1,926,730
M1 - MOBILE HOMES 6,508,270 N/A 6,508,270 6,508,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 20,230 N/A 20,230 20,230
Subtotal 325,887,192 325,887,192 325,887,192
Less Total Deductions 138,102,507 138,102,507 138,102,507
Total Taxable Value 187,784,685 187,784,685 187,784,685

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 210,645,416 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 187,784,685 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 210,645,416 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 187,784,685 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 252,738,496 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 264,552,064 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 193,833,386 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 272,738,712 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 196,165,016 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 210,645,416 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 187,784,685 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 210,645,416 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 187,784,685 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 252,738,496 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 264,552,064 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 193,833,386 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 272,738,712 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 196,165,016 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,860,731 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 42,093,080 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,813,568 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,186,648 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,380,331 Loss to the increase in the Over-65/Disabled Homestead

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