taxes Property Tax Assistance

2025 ISD Summary Worksheet

Union Hill ISD (all splits)   Upshur County   Wood County  

230-Upshur/Upshur County

230-904/Union Hill ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 55,050,670 N/A 55,050,670 55,050,670
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 754,181 N/A 754,181 754,181
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,113,177 N/A 4,113,177 4,113,177
D2 - FARM & RANCH IMP 6,223,533 N/A 6,223,533 6,223,533
E - NON-AG LAND AND IMPROVEMENTS 111,561,484 N/A 111,561,484 111,561,484
F1 - COMMERCIAL REAL 4,703,331 N/A 4,703,331 4,703,331
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 927,751 N/A 927,751 927,751
J - ALL UTILITIES 6,963,510 N/A 6,963,510 6,963,510
L1 - COMMERCIAL PERSONAL 2,046,475 N/A 2,046,475 2,046,475
L2 - INDUSTRIAL PERSONAL 1,003,160 N/A 1,003,160 1,003,160
M1 - MOBILE HOMES 4,209,910 N/A 4,209,910 4,209,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,220 N/A 1,220 1,220
Subtotal 197,558,402 0 197,558,402 197,558,402
Less Total Deductions 80,629,527 0 80,629,527 80,629,527
Total Taxable Value 116,928,875 0 116,928,875 116,928,875

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 130,334,214 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 116,928,875 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 130,334,214 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 116,928,875 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 156,733,582 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 164,248,329 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 118,950,062 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 169,439,712 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 122,179,742 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 130,334,214 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 116,928,875 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 130,334,214 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 116,928,875 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 156,733,582 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 164,248,329 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 118,950,062 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 169,439,712 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 122,179,742 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,405,339 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 26,399,368 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,514,747 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,191,383 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,250,867 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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250-Wood/Wood County

230-904/Union Hill ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 249,710 N/A 249,710 249,710
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 578,310 N/A 578,310 578,310
D2 - FARM & RANCH IMP 30,600 N/A 30,600 30,600
E - NON-AG LAND AND IMPROVEMENTS 22,345,260 N/A 22,345,260 22,345,260
F1 - COMMERCIAL REAL 79,230 N/A 79,230 79,230
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 534,520 N/A 534,520 534,520
L1 - COMMERCIAL PERSONAL 55,600 N/A 55,600 55,600
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 347,690 N/A 347,690 347,690
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 24,220,920 0 24,220,920 24,220,920
Less Total Deductions 12,747,082 0 12,747,082 12,747,082
Total Taxable Value 11,473,838 0 11,473,838 11,473,838

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 13,208,718 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 11,473,838 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,208,718 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 11,473,838 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 16,561,772 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,649,791 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 11,478,605 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 18,428,869 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 12,197,367 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 13,208,718 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 11,473,838 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,208,718 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 11,473,838 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,561,772 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,649,791 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 11,478,605 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 18,428,869 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 12,197,367 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,734,880 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 3,353,054 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,088,019 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 779,078 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 723,529 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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230-904-02/Union Hill ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 55,300,380 N/A 55,300,380 55,300,380
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 754,181 N/A 754,181 754,181
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,691,487 N/A 4,691,487 4,691,487
D2 - FARM & RANCH IMP 6,254,133 N/A 6,254,133 6,254,133
E - NON-AG LAND AND IMPROVEMENTS 133,906,744 N/A 133,906,744 133,906,744
F1 - COMMERCIAL REAL 4,782,561 N/A 4,782,561 4,782,561
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 927,751 N/A 927,751 927,751
J - ALL UTILITIES 7,498,030 N/A 7,498,030 7,498,030
L1 - COMMERCIAL PERSONAL 2,102,075 N/A 2,102,075 2,102,075
L2 - INDUSTRIAL PERSONAL 1,003,160 N/A 1,003,160 1,003,160
M1 - MOBILE HOMES 4,557,600 N/A 4,557,600 4,557,600
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,220 N/A 1,220 1,220
Subtotal 221,779,322 221,779,322 221,779,322
Less Total Deductions 93,376,609 93,376,609 93,376,609
Total Taxable Value 128,402,713 128,402,713 128,402,713

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 143,542,932 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,402,713 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 143,542,932 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,402,713 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 173,295,354 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 181,898,120 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 130,428,667 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 187,868,581 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 134,377,109 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 143,542,932 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,402,713 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 143,542,932 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,402,713 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 173,295,354 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 181,898,120 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 130,428,667 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 187,868,581 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 134,377,109 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,140,219 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 29,752,422 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,602,766 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,970,461 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,974,396 Loss to the increase in the Over-65/Disabled Homestead

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