taxes Property Tax Assistance

2022 ISD Summary Worksheet

092-Gregg /Gregg County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 165,872,750 0.8670 191,318,051 165,872,750
B - MULTIFAMILY 12,098,670 N/A 12,098,670 12,098,670
C1 - VACANT LOTS 2,682,681 N/A 2,682,681 2,682,681
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,614,799 0.9270 1,741,988 1,614,799
D2 - FARM & RANCH IMP 363,570 N/A 363,570 363,570
E - NON-AG LAND AND IMPROVEMENTS 44,753,492 0.7701 58,113,871 44,753,492
F1 - COMMERCIAL REAL 59,482,490 0.9121 65,214,878 59,482,490
F2 - INDUSTRIAL REAL 6,185,750 N/A 6,185,750 6,185,750
G - ALL MINERALS 51,733,447 0.9723 53,207,289 51,733,447
J - ALL UTILITIES 34,852,507 0.8125 42,895,393 34,852,507
L1 - COMMERCIAL PERSONAL 23,191,363 1.0074 23,021,008 23,191,363
L2 - INDUSTRIAL PERSONAL 9,016,900 N/A 9,016,900 9,016,900
M1 - MOBILE HOMES 1,220,970 N/A 1,220,970 1,220,970
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,141,330 N/A 5,141,330 5,141,330
Subtotal 418,210,719 0 472,222,349 418,210,719
Less Total Deductions 65,927,159 0 74,660,847 65,927,159
Total Taxable Value 352,283,560 0 397,561,502 352,283,560

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
364,532,433 352,283,560 352,597,691 340,348,818 375,022,433


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
12,248,873 11,934,742 10,490,000


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
364,532,433 352,283,560 352,597,691 340,348,818 375,022,433

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

212-Smith /Smith County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 73,354,686 N/A 73,354,686 73,354,686
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,202,023 N/A 4,202,023 4,202,023
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,943,836 N/A 3,943,836 3,943,836
D2 - FARM & RANCH IMP 5,147,252 N/A 5,147,252 5,147,252
E - NON-AG LAND AND IMPROVEMENTS 71,685,683 N/A 71,685,683 71,685,683
F1 - COMMERCIAL REAL 3,356,519 N/A 3,356,519 3,356,519
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 3,771,575 N/A 3,771,575 3,771,575
J - ALL UTILITIES 16,696,246 N/A 16,696,246 16,696,246
L1 - COMMERCIAL PERSONAL 4,970,018 N/A 4,970,018 4,970,018
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 4,548,910 N/A 4,548,910 4,548,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,667 N/A 2,667 2,667
Subtotal 191,679,415 0 191,679,415 191,679,415
Less Total Deductions 54,263,873 0 54,263,873 54,263,873
Total Taxable Value 137,415,542 0 137,415,542 137,415,542

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
144,079,612 137,415,542 133,913,740 127,249,670 150,859,612


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
6,664,070 10,165,872 6,780,000


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
144,079,612 137,415,542 133,913,740 127,249,670 150,859,612

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

230-Upshur /Upshur County

092-901/Gladewater ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 127,042,837 0.7844 161,961,801 161,961,801
B - MULTIFAMILY 1,446,600 N/A 1,446,600 1,446,600
C1 - VACANT LOTS 2,050,941 N/A 2,050,941 2,050,941
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,556,970 1.0748 1,448,615 1,448,615
D2 - FARM & RANCH IMP 4,407,320 N/A 4,407,320 4,407,320
E - NON-AG LAND AND IMPROVEMENTS 52,906,609 0.7024 75,322,621 75,322,621
F1 - COMMERCIAL REAL 4,635,797 N/A 4,635,797 4,635,797
F2 - INDUSTRIAL REAL 144,000 N/A 144,000 144,000
G - ALL MINERALS 38,345,890 1.0107 37,939,933 37,939,933
J - ALL UTILITIES 10,399,610 N/A 10,399,610 10,399,610
L1 - COMMERCIAL PERSONAL 2,037,746 N/A 2,037,746 2,037,746
L2 - INDUSTRIAL PERSONAL 1,328,970 N/A 1,328,970 1,328,970
M1 - MOBILE HOMES 1,839,300 N/A 1,839,300 1,839,300
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 248,142,590 0 304,963,254 304,963,254
Less Total Deductions 61,343,417 0 74,815,297 74,815,297
Total Taxable Value 186,799,173 0 230,147,957 230,147,957

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
240,921,722 230,147,957 229,623,729 218,849,964 250,111,722


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
10,773,765 11,297,993 9,190,000


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
240,921,722 230,147,957 229,623,729 218,849,964 250,111,722

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

092-901-02/Gladewater ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 366,270,273 0.8585 426,634,538 401,189,237
B - MULTIFAMILY 13,545,270 N/A 13,545,270 13,545,270
C1 - VACANT LOTS 8,935,645 N/A 8,935,645 8,935,645
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,115,605 0.9974 7,134,439 7,007,250
D2 - FARM & RANCH IMP 9,918,142 N/A 9,918,142 9,918,142
E - NON-AG LAND AND IMPROVEMENTS 169,345,784 0.8256 205,122,175 191,761,796
F1 - COMMERCIAL REAL 67,474,806 0.9217 73,207,194 67,474,806
F2 - INDUSTRIAL REAL 6,329,750 N/A 6,329,750 6,329,750
G - ALL MINERALS 93,850,912 0.9887 94,918,797 93,444,955
J - ALL UTILITIES 61,948,363 0.8851 69,991,249 61,948,363
L1 - COMMERCIAL PERSONAL 30,199,127 1.0057 30,028,772 30,199,127
L2 - INDUSTRIAL PERSONAL 10,345,870 N/A 10,345,870 10,345,870
M1 - MOBILE HOMES 7,609,180 N/A 7,609,180 7,609,180
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,143,997 N/A 5,143,997 5,143,997
Subtotal 858,032,724 968,865,018 914,853,388
Less Total Deductions 181,534,449 203,740,017 195,006,329
Total Taxable Value 676,498,275 765,125,001 719,847,059

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
749,533,767 719,847,059 716,135,160 686,448,452 775,993,767


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
29,686,708 33,398,607 26,460,000


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
749,533,767 719,847,059 716,135,160 686,448,452 775,993,767

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