taxes Property Tax Assistance

2023 ISD Summary Worksheet

Pine Tree ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-904/Pine Tree ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,495,521,434 0.9723 1,538,127,568 1,495,521,434
B - MULTIFAMILY 221,118,184 1.0355 213,537,599 221,118,184
C1 - VACANT LOTS 12,386,411 N/A 12,386,411 12,386,411
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 563,192 0.7769 724,881 563,192
D2 - FARM & RANCH IMP 249,700 N/A 249,700 249,700
E - NON-AG LAND AND IMPROVEMENTS 37,876,163 N/A 37,876,163 37,876,163
F1 - COMMERCIAL REAL 337,143,709 0.8910 378,388,001 337,143,709
F2 - INDUSTRIAL REAL 77,600,930 N/A 77,600,930 77,600,930
G - ALL MINERALS 39,966,701 N/A 39,966,701 39,966,701
J - ALL UTILITIES 87,830,080 N/A 87,830,080 87,830,080
L1 - COMMERCIAL PERSONAL 242,842,970 1.0066 241,250,715 242,842,970
L2 - INDUSTRIAL PERSONAL 247,720,660 N/A 247,720,660 247,720,660
M1 - MOBILE HOMES 4,792,110 N/A 4,792,110 4,792,110
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,186,480 N/A 2,186,480 2,186,480
S - SPECIAL INVENTORY 13,330,660 N/A 13,330,660 13,330,660
Subtotal 2,821,129,384 0 2,895,968,659 2,821,129,384
Less Total Deductions 844,848,750 0 862,069,381 844,848,750
Total Taxable Value 1,976,280,634 0 2,033,899,278 1,976,280,634

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

Measure Value Description
T1 2,261,563,480 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,976,280,634 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 2,156,052,771 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,870,769,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,341,258,480 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,394,388,480 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,893,510,803 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,261,563,480 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,976,280,634 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 2,156,052,771 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,870,769,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,341,258,480 T13 plus the loss to the chapter 313 agreement
T16 2,394,388,480 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,893,510,803 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 285,282,846 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 105,510,709 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,695,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 53,130,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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092-904-02/Pine Tree ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,495,521,434 0.9723 1,538,127,568 1,495,521,434
B - MULTIFAMILY 221,118,184 1.0355 213,537,599 221,118,184
C1 - VACANT LOTS 12,386,411 N/A 12,386,411 12,386,411
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 563,192 0.7769 724,881 563,192
D2 - FARM & RANCH IMP 249,700 N/A 249,700 249,700
E - NON-AG LAND AND IMPROVEMENTS 37,876,163 N/A 37,876,163 37,876,163
F1 - COMMERCIAL REAL 337,143,709 0.8910 378,388,001 337,143,709
F2 - INDUSTRIAL REAL 77,600,930 N/A 77,600,930 77,600,930
G - ALL MINERALS 39,966,701 N/A 39,966,701 39,966,701
J - ALL UTILITIES 87,830,080 N/A 87,830,080 87,830,080
L1 - COMMERCIAL PERSONAL 242,842,970 1.0066 241,250,715 242,842,970
L2 - INDUSTRIAL PERSONAL 247,720,660 N/A 247,720,660 247,720,660
M1 - MOBILE HOMES 4,792,110 N/A 4,792,110 4,792,110
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,186,480 N/A 2,186,480 2,186,480
S - SPECIAL INVENTORY 13,330,660 N/A 13,330,660 13,330,660
Subtotal 2,821,129,384 2,895,968,659 2,821,129,384
Less Total Deductions 844,848,750 862,069,381 844,848,750
Total Taxable Value 1,976,280,634 2,033,899,278 1,976,280,634

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

Measure Value Description
T1 2,261,563,480 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,976,280,634 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 2,156,052,771 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,870,769,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,341,258,480 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,394,388,480 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,893,510,803 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,261,563,480 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,976,280,634 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 2,156,052,771 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,870,769,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,341,258,480 T13 plus the loss to the chapter 313 agreement
T16 2,394,388,480 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,893,510,803 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 285,282,846 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 105,510,709 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 79,695,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 53,130,000 Loss to Second Previous Homestead Increase

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