taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-905/Howe ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 508,639,040 N/A 508,639,040 508,639,040
B - MULTIFAMILY 13,759,523 N/A 13,759,523 13,759,523
C1 - VACANT LOTS 12,796,078 N/A 12,796,078 12,796,078
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,697,306 N/A 3,697,306 3,697,306
D2 - FARM & RANCH IMP 6,373,817 N/A 6,373,817 6,373,817
E - NON-AG LAND AND IMPROVEMENTS 139,473,680 N/A 139,473,680 139,473,680
F1 - COMMERCIAL REAL 30,962,036 N/A 30,962,036 30,962,036
F2 - INDUSTRIAL REAL 5,243,562 N/A 5,243,562 5,243,562
G - ALL MINERALS 1,401,768 N/A 1,401,768 1,401,768
J - ALL UTILITIES 36,778,897 N/A 36,778,897 36,778,897
L1 - COMMERCIAL PERSONAL 12,622,298 N/A 12,622,298 12,622,298
L2 - INDUSTRIAL PERSONAL 6,170,761 N/A 6,170,761 6,170,761
M1 - MOBILE HOMES 10,804,519 N/A 10,804,519 10,804,519
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 22,202,097 N/A 22,202,097 22,202,097
S - SPECIAL INVENTORY 103,633 N/A 103,633 103,633
Subtotal 811,029,015 0 811,029,015 811,029,015
Less Total Deductions 298,274,100 0 298,274,100 298,274,100
Total Taxable Value 512,754,915 0 512,754,915 512,754,915

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 584,835,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 512,754,915 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 584,835,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 512,754,915 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 606,510,279 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 620,960,279 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 537,554,629 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 584,835,279 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 512,754,915 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 584,835,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 512,754,915 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 606,510,279 T13 plus the loss to the chapter 313 agreement
T16 620,960,279 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 537,554,629 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,080,364 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 21,675,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,450,000 Loss to Second Previous Homestead Increase

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

091-905-02/Howe ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 508,639,040 N/A 508,639,040 508,639,040
B - MULTIFAMILY 13,759,523 N/A 13,759,523 13,759,523
C1 - VACANT LOTS 12,796,078 N/A 12,796,078 12,796,078
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,697,306 N/A 3,697,306 3,697,306
D2 - FARM & RANCH IMP 6,373,817 N/A 6,373,817 6,373,817
E - NON-AG LAND AND IMPROVEMENTS 139,473,680 N/A 139,473,680 139,473,680
F1 - COMMERCIAL REAL 30,962,036 N/A 30,962,036 30,962,036
F2 - INDUSTRIAL REAL 5,243,562 N/A 5,243,562 5,243,562
G - ALL MINERALS 1,401,768 N/A 1,401,768 1,401,768
J - ALL UTILITIES 36,778,897 N/A 36,778,897 36,778,897
L1 - COMMERCIAL PERSONAL 12,622,298 N/A 12,622,298 12,622,298
L2 - INDUSTRIAL PERSONAL 6,170,761 N/A 6,170,761 6,170,761
M1 - MOBILE HOMES 10,804,519 N/A 10,804,519 10,804,519
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 22,202,097 N/A 22,202,097 22,202,097
S - SPECIAL INVENTORY 103,633 N/A 103,633 103,633
Subtotal 811,029,015 811,029,015 811,029,015
Less Total Deductions 298,274,100 298,274,100 298,274,100
Total Taxable Value 512,754,915 512,754,915 512,754,915

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 584,835,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 512,754,915 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 584,835,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 512,754,915 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 606,510,279 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 620,960,279 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 537,554,629 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 584,835,279 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 512,754,915 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 584,835,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 512,754,915 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 606,510,279 T13 plus the loss to the chapter 313 agreement
T16 620,960,279 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 537,554,629 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,080,364 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 21,675,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,450,000 Loss to Second Previous Homestead Increase