taxes Property Tax Assistance

2023 ISD Summary Worksheet

032-Camp/Camp County

230-902/Gilmer ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 65,396 N/A 65,396 65,396
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 93,108 N/A 93,108 93,108
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 26,600 N/A 26,600 26,600
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 33,051 N/A 33,051 33,051
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 218,155 0 218,155 218,155
Less Total Deductions 33,051 0 33,051 33,051
Total Taxable Value 185,104 0 185,104 185,104

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 185,104 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 185,104 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 185,104 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 185,104 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 193,155 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 203,155 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 185,104 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 185,104 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 185,104 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 185,104 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 185,104 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 193,155 T13 plus the loss to the chapter 313 agreement
T16 203,155 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 185,104 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,051 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

230-Upshur/Upshur County

230-902/Gilmer ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 779,044,069 0.9598 811,673,337 779,044,069
B - MULTIFAMILY 21,862,851 N/A 21,862,851 21,862,851
C1 - VACANT LOTS 18,506,209 N/A 18,506,209 18,506,209
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,357,702 1.0353 13,868,256 14,357,702
D2 - FARM & RANCH IMP 13,608,178 N/A 13,608,178 13,608,178
E - NON-AG LAND AND IMPROVEMENTS 589,332,705 0.9705 607,246,476 589,332,705
F1 - COMMERCIAL REAL 141,645,224 0.9856 143,714,716 141,645,224
F2 - INDUSTRIAL REAL 23,953,693 N/A 23,953,693 23,953,693
G - ALL MINERALS 54,528,090 N/A 54,528,090 54,528,090
J - ALL UTILITIES 63,638,590 N/A 63,638,590 63,638,590
L1 - COMMERCIAL PERSONAL 41,698,850 N/A 41,698,850 41,698,850
L2 - INDUSTRIAL PERSONAL 69,648,120 N/A 69,648,120 69,648,120
M1 - MOBILE HOMES 20,676,775 N/A 20,676,775 20,676,775
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 871,480 N/A 871,480 871,480
S - SPECIAL INVENTORY 2,464,820 N/A 2,464,820 2,464,820
Subtotal 1,855,837,356 0 1,907,960,441 1,855,837,356
Less Total Deductions 574,931,534 0 593,652,459 574,931,534
Total Taxable Value 1,280,905,822 0 1,314,307,982 1,280,905,822

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 1,474,539,657 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,280,905,822 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 1,474,539,657 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,280,905,822 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,539,159,657 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,582,239,657 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,280,905,822 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 1,474,539,657 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,280,905,822 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 1,474,539,657 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,280,905,822 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,539,159,657 T13 plus the loss to the chapter 313 agreement
T16 1,582,239,657 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,280,905,822 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 193,633,835 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 64,620,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 43,080,000 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

230-902-02/Gilmer ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 779,044,069 0.9598 811,673,337 779,044,069
B - MULTIFAMILY 21,862,851 N/A 21,862,851 21,862,851
C1 - VACANT LOTS 18,506,209 N/A 18,506,209 18,506,209
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,423,098 1.0351 13,933,652 14,423,098
D2 - FARM & RANCH IMP 13,608,178 N/A 13,608,178 13,608,178
E - NON-AG LAND AND IMPROVEMENTS 589,425,813 0.9705 607,339,584 589,425,813
F1 - COMMERCIAL REAL 141,645,224 0.9856 143,714,716 141,645,224
F2 - INDUSTRIAL REAL 23,953,693 N/A 23,953,693 23,953,693
G - ALL MINERALS 54,528,090 N/A 54,528,090 54,528,090
J - ALL UTILITIES 63,665,190 N/A 63,665,190 63,665,190
L1 - COMMERCIAL PERSONAL 41,698,850 N/A 41,698,850 41,698,850
L2 - INDUSTRIAL PERSONAL 69,648,120 N/A 69,648,120 69,648,120
M1 - MOBILE HOMES 20,709,826 N/A 20,709,826 20,709,826
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 871,480 N/A 871,480 871,480
S - SPECIAL INVENTORY 2,464,820 N/A 2,464,820 2,464,820
Subtotal 1,856,055,511 1,908,178,596 1,856,055,511
Less Total Deductions 574,964,585 593,685,510 574,964,585
Total Taxable Value 1,281,090,926 1,314,493,086 1,281,090,926

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 1,474,724,761 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,281,090,926 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 1,474,724,761 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,281,090,926 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,539,352,812 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,582,442,812 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,281,090,926 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 1,474,724,761 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,281,090,926 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 1,474,724,761 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,281,090,926 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,539,352,812 T13 plus the loss to the chapter 313 agreement
T16 1,582,442,812 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,281,090,926 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 193,633,835 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 64,628,051 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 43,090,000 Loss to Second Previous Homestead Increase