taxes Property Tax Assistance

2023 ISD Summary Worksheet

091-Grayson/Grayson County

091-917/Gunter ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 690,185,896 N/A 690,185,896 690,185,896
B - MULTIFAMILY 10,842,744 N/A 10,842,744 10,842,744
C1 - VACANT LOTS 41,048,574 N/A 41,048,574 41,048,574
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,469,247 N/A 2,469,247 2,469,247
D2 - FARM & RANCH IMP 5,040,845 N/A 5,040,845 5,040,845
E - NON-AG LAND AND IMPROVEMENTS 189,497,457 N/A 189,497,457 189,497,457
F1 - COMMERCIAL REAL 34,395,622 N/A 34,395,622 34,395,622
F2 - INDUSTRIAL REAL 60,089,575 N/A 60,089,575 60,089,575
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 32,691,614 N/A 32,691,614 32,691,614
L1 - COMMERCIAL PERSONAL 34,149,226 N/A 34,149,226 34,149,226
L2 - INDUSTRIAL PERSONAL 46,058,440 N/A 46,058,440 46,058,440
M1 - MOBILE HOMES 1,469,612 N/A 1,469,612 1,469,612
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 12,191,875 N/A 12,191,875 12,191,875
S - SPECIAL INVENTORY 7,583 N/A 7,583 7,583
Subtotal 1,160,138,310 0 1,160,138,310 1,160,138,310
Less Total Deductions 292,987,394 0 292,987,394 292,987,394
Total Taxable Value 867,150,916 0 867,150,916 867,150,916

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 927,099,202 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 867,150,916 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 927,099,202 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 867,150,916 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 943,674,202 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 954,724,202 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 888,677,993 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 927,099,202 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 867,150,916 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 927,099,202 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 867,150,916 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 943,674,202 T13 plus the loss to the chapter 313 agreement
T16 954,724,202 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 888,677,993 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,948,286 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 16,575,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,050,000 Loss to Second Previous Homestead Increase

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

091-917-02/Gunter ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 690,185,896 N/A 690,185,896 690,185,896
B - MULTIFAMILY 10,842,744 N/A 10,842,744 10,842,744
C1 - VACANT LOTS 41,048,574 N/A 41,048,574 41,048,574
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,469,247 N/A 2,469,247 2,469,247
D2 - FARM & RANCH IMP 5,040,845 N/A 5,040,845 5,040,845
E - NON-AG LAND AND IMPROVEMENTS 189,497,457 N/A 189,497,457 189,497,457
F1 - COMMERCIAL REAL 34,395,622 N/A 34,395,622 34,395,622
F2 - INDUSTRIAL REAL 60,089,575 N/A 60,089,575 60,089,575
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 32,691,614 N/A 32,691,614 32,691,614
L1 - COMMERCIAL PERSONAL 34,149,226 N/A 34,149,226 34,149,226
L2 - INDUSTRIAL PERSONAL 46,058,440 N/A 46,058,440 46,058,440
M1 - MOBILE HOMES 1,469,612 N/A 1,469,612 1,469,612
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 12,191,875 N/A 12,191,875 12,191,875
S - SPECIAL INVENTORY 7,583 N/A 7,583 7,583
Subtotal 1,160,138,310 1,160,138,310 1,160,138,310
Less Total Deductions 292,987,394 292,987,394 292,987,394
Total Taxable Value 867,150,916 867,150,916 867,150,916

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 927,099,202 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 867,150,916 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 927,099,202 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 867,150,916 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 943,674,202 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 954,724,202 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 888,677,993 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 927,099,202 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 867,150,916 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 927,099,202 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 867,150,916 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 943,674,202 T13 plus the loss to the chapter 313 agreement
T16 954,724,202 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 888,677,993 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,948,286 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 16,575,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,050,000 Loss to Second Previous Homestead Increase