taxes Property Tax Assistance

2025 ISD Summary Worksheet

Grandfalls-Royalty ISD (all splits)   Ward County  

238-Ward/Ward County

238-904/Grandfalls-Royalty ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 14,823,530 N/A 14,823,530 14,823,530
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,527,010 N/A 1,527,010 1,527,010
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 234,158 N/A 234,158 234,158
D2 - FARM & RANCH IMP 1,130,500 N/A 1,130,500 1,130,500
E - NON-AG LAND AND IMPROVEMENTS 2,187,430 N/A 2,187,430 2,187,430
F1 - COMMERCIAL REAL 1,241,440 N/A 1,241,440 1,241,440
F2 - INDUSTRIAL REAL 11,550 N/A 11,550 11,550
G - ALL MINERALS 29,555,730 N/A 29,555,730 29,555,730
J - ALL UTILITIES 177,735,980 N/A 177,735,980 177,735,980
L1 - COMMERCIAL PERSONAL 391,050 N/A 391,050 391,050
L2 - INDUSTRIAL PERSONAL 5,167,630 N/A 5,167,630 5,167,630
M1 - MOBILE HOMES 5,931,450 N/A 5,931,450 5,931,450
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 239,937,458 0 239,937,458 239,937,458
Less Total Deductions 25,149,765 0 25,149,765 25,149,765
Total Taxable Value 214,787,693 0 214,787,693 214,787,693

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 215,551,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 214,787,693 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 215,428,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 214,665,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 218,565,555 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 219,769,940 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 214,756,678 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 220,736,256 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 214,955,533 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 215,551,042 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 214,787,693 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 215,428,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 214,665,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 218,565,555 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 219,769,940 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 214,756,678 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 220,736,256 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 214,955,533 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 763,349 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 122,665 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,014,513 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,204,385 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 966,316 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 167,840 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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238-904-02/Grandfalls-Royalty ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 14,823,530 N/A 14,823,530 14,823,530
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,527,010 N/A 1,527,010 1,527,010
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 234,158 N/A 234,158 234,158
D2 - FARM & RANCH IMP 1,130,500 N/A 1,130,500 1,130,500
E - NON-AG LAND AND IMPROVEMENTS 2,187,430 N/A 2,187,430 2,187,430
F1 - COMMERCIAL REAL 1,241,440 N/A 1,241,440 1,241,440
F2 - INDUSTRIAL REAL 11,550 N/A 11,550 11,550
G - ALL MINERALS 29,555,730 N/A 29,555,730 29,555,730
J - ALL UTILITIES 177,735,980 N/A 177,735,980 177,735,980
L1 - COMMERCIAL PERSONAL 391,050 N/A 391,050 391,050
L2 - INDUSTRIAL PERSONAL 5,167,630 N/A 5,167,630 5,167,630
M1 - MOBILE HOMES 5,931,450 N/A 5,931,450 5,931,450
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 239,937,458 239,937,458 239,937,458
Less Total Deductions 25,149,765 25,149,765 25,149,765
Total Taxable Value 214,787,693 214,787,693 214,787,693

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 215,551,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 214,787,693 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 215,428,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 214,665,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 218,565,555 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 219,769,940 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 214,756,678 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 220,736,256 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 214,955,533 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 215,551,042 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 214,787,693 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 215,428,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 214,665,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 218,565,555 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 219,769,940 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 214,756,678 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 220,736,256 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 214,955,533 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 763,349 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 122,665 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,014,513 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,204,385 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 966,316 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 167,840 Loss to the increase in the Over-65/Disabled Homestead

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