taxes Property Tax Assistance

2021 ISD Summary Worksheet

230-Upshur /Upshur County

230-908/Union Grove ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 105,563,877 0.8995 117,358,396 105,563,877
B - MULTIFAMILY 2,102,550 N/A 2,102,550 2,102,550
C1 - VACANT LOTS 1,502,590 N/A 1,502,590 1,502,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,057,659 1.1205 943,949 1,057,659
D2 - FARM & RANCH IMP 745,510 N/A 745,510 745,510
E - NON-AG LAND AND IMPROVEMENTS 55,917,331 0.9041 61,848,613 55,917,331
F1 - COMMERCIAL REAL 2,124,210 N/A 2,124,210 2,124,210
F2 - INDUSTRIAL REAL 884,470 N/A 884,470 884,470
G - ALL MINERALS 13,547,928 0.9183 14,753,270 13,547,928
J - ALL UTILITIES 4,635,850 N/A 4,635,850 4,635,850
L1 - COMMERCIAL PERSONAL 2,913,963 N/A 2,913,963 2,913,963
L2 - INDUSTRIAL PERSONAL 1,693,630 N/A 1,693,630 1,693,630
M1 - MOBILE HOMES 4,000,710 N/A 4,000,710 4,000,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,440 N/A 10,440 10,440
Subtotal 196,700,718 0 215,518,151 196,700,718
Less Total Deductions 34,090,166 0 38,455,964 34,090,166
Total Taxable Value 162,610,552 0 177,062,187 162,610,552

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
169,694,150 162,610,552 169,694,150 162,610,552


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,083,598 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
169,694,150 162,610,552 169,694,150 162,610,552

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

230-908-02/Union Grove ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 105,563,877 0.8995 117,358,396 105,563,877
B - MULTIFAMILY 2,102,550 N/A 2,102,550 2,102,550
C1 - VACANT LOTS 1,502,590 N/A 1,502,590 1,502,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,057,659 1.1205 943,949 1,057,659
D2 - FARM & RANCH IMP 745,510 N/A 745,510 745,510
E - NON-AG LAND AND IMPROVEMENTS 55,917,331 0.9041 61,848,613 55,917,331
F1 - COMMERCIAL REAL 2,124,210 N/A 2,124,210 2,124,210
F2 - INDUSTRIAL REAL 884,470 N/A 884,470 884,470
G - ALL MINERALS 13,547,928 0.9183 14,753,270 13,547,928
J - ALL UTILITIES 4,635,850 N/A 4,635,850 4,635,850
L1 - COMMERCIAL PERSONAL 2,913,963 N/A 2,913,963 2,913,963
L2 - INDUSTRIAL PERSONAL 1,693,630 N/A 1,693,630 1,693,630
M1 - MOBILE HOMES 4,000,710 N/A 4,000,710 4,000,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,440 N/A 10,440 10,440
Subtotal 196,700,718 215,518,151 196,700,718
Less Total Deductions 34,090,166 38,455,964 34,090,166
Total Taxable Value 162,610,552 177,062,187 162,610,552

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
169,694,150 162,610,552 169,694,150 162,610,552


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
7,083,598 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
169,694,150 162,610,552 169,694,150 162,610,552

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