taxes Property Tax Assistance

2022 ISD Summary Worksheet

091-Grayson/Grayson County

091-907/Tioga ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	134,084,812	0.9756	137,438,307	134,084,812
B - MULTIFAMILY	5,059,838	N/A	5,059,838	5,059,838
C1 - VACANT LOTS	4,767,820	N/A	4,767,820	4,767,820
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,375,402	1.2014	1,144,843	1,375,402
D2 - FARM & RANCH IMP	6,096,042	N/A	6,096,042	6,096,042
E - NON-AG LAND AND IMPROVEMENTS	59,451,736	1.1023	53,934,261	59,451,736
F1 - COMMERCIAL REAL	12,297,026	0.9430	13,040,324	12,297,026
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	1,964,575	N/A	1,964,575	1,964,575
J - ALL UTILITIES	6,631,464	N/A	6,631,464	6,631,464
L1 - COMMERCIAL PERSONAL	4,129,315	N/A	4,129,315	4,129,315
L2 - INDUSTRIAL PERSONAL	337,498	N/A	337,498	337,498
M1 - MOBILE HOMES	327,975	N/A	327,975	327,975
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,813,225	N/A	1,813,225	1,813,225
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	238,336,728	0	236,685,487	238,336,728
Less Total Deductions	49,482,030	0	50,994,503	49,482,030
Total Taxable Value	188,854,698	0	185,690,984	188,854,698

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	T13
194,457,585	188,854,698	194,457,585	188,854,698	199,087,585

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
5,602,887	0	4,630,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
194,457,585	188,854,698	194,457,585	188,854,698	199,087,585

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

091-907-02/Tioga ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	134,084,812	0.9756	137,438,307	134,084,812
B - MULTIFAMILY	5,059,838	N/A	5,059,838	5,059,838
C1 - VACANT LOTS	4,767,820	N/A	4,767,820	4,767,820
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,375,402	1.2014	1,144,843	1,375,402
D2 - FARM & RANCH IMP	6,096,042	N/A	6,096,042	6,096,042
E - NON-AG LAND AND IMPROVEMENTS	59,451,736	1.1023	53,934,261	59,451,736
F1 - COMMERCIAL REAL	12,297,026	0.9430	13,040,324	12,297,026
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	1,964,575	N/A	1,964,575	1,964,575
J - ALL UTILITIES	6,631,464	N/A	6,631,464	6,631,464
L1 - COMMERCIAL PERSONAL	4,129,315	N/A	4,129,315	4,129,315
L2 - INDUSTRIAL PERSONAL	337,498	N/A	337,498	337,498
M1 - MOBILE HOMES	327,975	N/A	327,975	327,975
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,813,225	N/A	1,813,225	1,813,225
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	238,336,728		236,685,487	238,336,728
Less Total Deductions	49,482,030		50,994,503	49,482,030
Total Taxable Value	188,854,698		185,690,984	188,854,698

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	T13
194,457,585	188,854,698	194,457,585	188,854,698	199,087,585

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
5,602,887	0	4,630,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
194,457,585	188,854,698	194,457,585	188,854,698	199,087,585

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement