taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

091/Grayson

091-903/Denison ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 800,897,594 1.0004 800,577,363 800,897,594
B. Multi-Family Residences 30,505,044 N/A 30,505,044 30,505,044
C1. Vacant Lots 40,781,495 N/A 40,781,495 40,781,495
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,418,205 1.3063 1,851,240 2,418,205
D2. Real Prop Farm & Ranch 4,361,008 N/A 4,361,008 4,361,008
E. Real Prop NonQual Acres 75,428,413 N/A 75,428,413 75,428,413
F1. Commercial Real 346,245,024 .9483 365,121,822 346,245,024
F2. Industrial Real 38,289,778 N/A 38,289,778 38,289,778
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 62,798,426 N/A 62,798,426 62,798,426
L1. Commercial Personal 110,414,518 1.0399 106,178,015 110,414,518
L2. Industrial Personal 112,364,691 N/A 112,364,691 112,364,691
M. Other Personal 2,900,445 N/A 2,900,445 2,900,445
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,327,522 N/A 1,327,522 1,327,522
S. Special Inventory 6,815,305 N/A 6,815,305 6,815,305
Subtotal 1,635,547,468 1,649,300,567 1,635,547,468
Less Total Deductions 279,601,741   279,486,946 279,601,741
Total Taxable Value 1,355,945,727 1,369,813,621 1,355,945,727 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
1,419,572,225 1,355,945,727 1,419,572,225 1,355,945,727 1,366,385,695 1,366,385,695


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
63,626,498 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
1,419,572,225 1,355,945,727 1,419,572,225 1,355,945,727 1,366,385,695 1,366,385,695

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified