taxes Property Tax Assistance

2025 ISD Summary Worksheet

Grand Saline ISD (all splits)   Van Zandt County  

234-Van Zandt/Van Zandt County

234-904/Grand Saline ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 291,957,914 0.9965 292,983,356 291,957,914
B - MULTIFAMILY 5,187,487 N/A 5,187,487 5,187,487
C1 - VACANT LOTS 8,433,464 N/A 8,433,464 8,433,464
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,786,240 1.0541 9,283,743 9,786,240
D2 - FARM & RANCH IMP 4,555,470 N/A 4,555,470 4,555,470
E - NON-AG LAND AND IMPROVEMENTS 283,910,306 0.9257 306,697,965 283,910,306
F1 - COMMERCIAL REAL 44,711,750 0.8871 50,402,153 44,711,750
F2 - INDUSTRIAL REAL 6,045,840 N/A 6,045,840 6,045,840
G - ALL MINERALS 3,147,910 N/A 3,147,910 3,147,910
J - ALL UTILITIES 33,650,960 N/A 33,650,960 33,650,960
L1 - COMMERCIAL PERSONAL 11,968,990 N/A 11,968,990 11,968,990
L2 - INDUSTRIAL PERSONAL 57,734,080 N/A 57,734,080 57,734,080
M1 - MOBILE HOMES 9,775,010 N/A 9,775,010 9,775,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 88,130 N/A 88,130 88,130
S - SPECIAL INVENTORY 130,407 N/A 130,407 130,407
Subtotal 771,083,958 0 800,084,965 771,083,958
Less Total Deductions 319,996,046 0 320,570,794 319,996,046
Total Taxable Value 451,087,912 0 479,514,171 451,087,912

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 500,039,921 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 451,087,912 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 476,322,360 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 427,370,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 593,075,591 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 619,107,173 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 474,110,140 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 636,900,095 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 472,907,647 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 500,039,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 451,087,912 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 476,322,360 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 427,370,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 593,075,591 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 619,107,173 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 474,110,140 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 636,900,095 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 472,907,647 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,952,009 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 23,717,561 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 93,035,670 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,031,582 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,792,922 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,819,735 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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234-904-02/Grand Saline ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 291,957,914 0.9965 292,983,356 291,957,914
B - MULTIFAMILY 5,187,487 N/A 5,187,487 5,187,487
C1 - VACANT LOTS 8,433,464 N/A 8,433,464 8,433,464
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,786,240 1.0541 9,283,743 9,786,240
D2 - FARM & RANCH IMP 4,555,470 N/A 4,555,470 4,555,470
E - NON-AG LAND AND IMPROVEMENTS 283,910,306 0.9257 306,697,965 283,910,306
F1 - COMMERCIAL REAL 44,711,750 0.8871 50,402,153 44,711,750
F2 - INDUSTRIAL REAL 6,045,840 N/A 6,045,840 6,045,840
G - ALL MINERALS 3,147,910 N/A 3,147,910 3,147,910
J - ALL UTILITIES 33,650,960 N/A 33,650,960 33,650,960
L1 - COMMERCIAL PERSONAL 11,968,990 N/A 11,968,990 11,968,990
L2 - INDUSTRIAL PERSONAL 57,734,080 N/A 57,734,080 57,734,080
M1 - MOBILE HOMES 9,775,010 N/A 9,775,010 9,775,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 88,130 N/A 88,130 88,130
S - SPECIAL INVENTORY 130,407 N/A 130,407 130,407
Subtotal 771,083,958 800,084,965 771,083,958
Less Total Deductions 319,996,046 320,570,794 319,996,046
Total Taxable Value 451,087,912 479,514,171 451,087,912

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 500,039,921 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 451,087,912 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 476,322,360 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 427,370,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 593,075,591 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 619,107,173 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 474,110,140 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 636,900,095 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 472,907,647 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 500,039,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 451,087,912 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 476,322,360 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 427,370,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 593,075,591 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 619,107,173 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 474,110,140 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 636,900,095 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 472,907,647 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,952,009 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 23,717,561 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 93,035,670 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,031,582 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,792,922 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,819,735 Loss to the increase in the Over-65/Disabled Homestead

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