taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

091/Grayson

091-913/Pottsboro ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 542,103,668 .9892 548,022,309 542,103,668
B. Multi-Family Residences 2,981,243 N/A 2,981,243 2,981,243
C1. Vacant Lots 22,798,633 N/A 22,798,633 22,798,633
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,187,668 1.2880 1,698,485 2,187,668
D2. Real Prop Farm & Ranch 4,266,832 N/A 4,266,832 4,266,832
E. Real Prop NonQual Acres 79,880,573 1.0179 78,475,855 79,880,573
F1. Commercial Real 73,440,112 .9604 76,468,255 73,440,112
F2. Industrial Real 5,602,209 N/A 5,602,209 5,602,209
G. Oil, Gas, Minerals 44,117,309 1.0594 41,643,675 44,117,309
J. Utilities 18,467,795 N/A 18,467,795 18,467,795
L1. Commercial Personal 27,693,846 N/A 27,693,846 27,693,846
L2. Industrial Personal 82,585,195 N/A 82,585,195 82,585,195
M. Other Personal 17,066,526 N/A 17,066,526 17,066,526
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 2,042,093 N/A 2,042,093 2,042,093
S. Special Inventory 38,976 N/A 38,976 38,976
Subtotal 925,272,678 929,851,927 925,272,678
Less Total Deductions 179,680,793   181,677,833 179,680,793
Total Taxable Value 745,591,885 748,174,094 745,591,885 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
767,800,832 745,591,885 767,800,832 745,591,885


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
22,208,947 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
767,800,832 745,591,885 767,800,832 745,591,885

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

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