taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-914/S and S CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 592,541,192 N/A 592,541,192 592,541,192
B - MULTIFAMILY 1,564,631 N/A 1,564,631 1,564,631
C1 - VACANT LOTS 26,695,418 N/A 26,695,418 26,695,418
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,875,289 N/A 3,875,289 3,875,289
D2 - FARM & RANCH IMP 8,843,614 N/A 8,843,614 8,843,614
E - NON-AG LAND AND IMPROVEMENTS 242,786,649 N/A 242,786,649 242,786,649
F1 - COMMERCIAL REAL 29,351,690 N/A 29,351,690 29,351,690
F2 - INDUSTRIAL REAL 7,944,123 N/A 7,944,123 7,944,123
G - ALL MINERALS 61,730,152 N/A 61,730,152 61,730,152
J - ALL UTILITIES 42,318,675 N/A 42,318,675 42,318,675
L1 - COMMERCIAL PERSONAL 22,139,176 N/A 22,139,176 22,139,176
L2 - INDUSTRIAL PERSONAL 17,894,579 N/A 17,894,579 17,894,579
M1 - MOBILE HOMES 9,617,630 N/A 9,617,630 9,617,630
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,348,227 N/A 5,348,227 5,348,227
S - SPECIAL INVENTORY 2,146,713 N/A 2,146,713 2,146,713
Subtotal 1,074,797,758 0 1,074,797,758 1,074,797,758
Less Total Deductions 399,174,312 0 399,174,312 399,174,312
Total Taxable Value 675,623,446 0 675,623,446 675,623,446

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 758,213,906 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 675,623,446 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 758,213,906 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 675,623,446 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 785,993,906 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 804,513,906 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 712,980,871 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 758,213,906 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 675,623,446 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 758,213,906 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 675,623,446 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 785,993,906 T13 plus the loss to the chapter 313 agreement
T16 804,513,906 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 712,980,871 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,590,460 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 27,780,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,520,000 Loss to Second Previous Homestead Increase

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

091-914-02/S and S CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 592,541,192 N/A 592,541,192 592,541,192
B - MULTIFAMILY 1,564,631 N/A 1,564,631 1,564,631
C1 - VACANT LOTS 26,695,418 N/A 26,695,418 26,695,418
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,875,289 N/A 3,875,289 3,875,289
D2 - FARM & RANCH IMP 8,843,614 N/A 8,843,614 8,843,614
E - NON-AG LAND AND IMPROVEMENTS 242,786,649 N/A 242,786,649 242,786,649
F1 - COMMERCIAL REAL 29,351,690 N/A 29,351,690 29,351,690
F2 - INDUSTRIAL REAL 7,944,123 N/A 7,944,123 7,944,123
G - ALL MINERALS 61,730,152 N/A 61,730,152 61,730,152
J - ALL UTILITIES 42,318,675 N/A 42,318,675 42,318,675
L1 - COMMERCIAL PERSONAL 22,139,176 N/A 22,139,176 22,139,176
L2 - INDUSTRIAL PERSONAL 17,894,579 N/A 17,894,579 17,894,579
M1 - MOBILE HOMES 9,617,630 N/A 9,617,630 9,617,630
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,348,227 N/A 5,348,227 5,348,227
S - SPECIAL INVENTORY 2,146,713 N/A 2,146,713 2,146,713
Subtotal 1,074,797,758 1,074,797,758 1,074,797,758
Less Total Deductions 399,174,312 399,174,312 399,174,312
Total Taxable Value 675,623,446 675,623,446 675,623,446

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 758,213,906 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 675,623,446 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 758,213,906 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 675,623,446 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 785,993,906 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 804,513,906 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 712,980,871 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 758,213,906 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 675,623,446 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 758,213,906 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 675,623,446 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 785,993,906 T13 plus the loss to the chapter 313 agreement
T16 804,513,906 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 712,980,871 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,590,460 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 27,780,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,520,000 Loss to Second Previous Homestead Increase