taxes Property Tax Assistance

2023 ISD Summary Worksheet

092-Gregg/Gregg County

092-901/Gladewater ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 214,558,485 1.0002 214,515,582 214,558,485
B - MULTIFAMILY 13,267,200 N/A 13,267,200 13,267,200
C1 - VACANT LOTS 3,864,506 N/A 3,864,506 3,864,506
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,541,379 0.9128 1,688,610 1,541,379
D2 - FARM & RANCH IMP 462,260 N/A 462,260 462,260
E - NON-AG LAND AND IMPROVEMENTS 64,538,807 0.9419 68,519,808 64,538,807
F1 - COMMERCIAL REAL 68,906,798 0.9063 76,030,893 68,906,798
F2 - INDUSTRIAL REAL 6,666,260 N/A 6,666,260 6,666,260
G - ALL MINERALS 52,224,805 1.0251 50,946,059 52,224,805
J - ALL UTILITIES 35,606,748 0.9526 37,378,488 35,606,748
L1 - COMMERCIAL PERSONAL 28,146,492 1.0551 26,676,611 28,146,492
L2 - INDUSTRIAL PERSONAL 8,816,970 N/A 8,816,970 8,816,970
M1 - MOBILE HOMES 1,525,520 N/A 1,525,520 1,525,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,466,100 N/A 6,466,100 6,466,100
Subtotal 506,592,330 0 516,824,867 506,592,330
Less Total Deductions 137,497,623 0 137,479,065 137,497,623
Total Taxable Value 369,094,707 0 379,345,802 369,094,707

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 412,443,436 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 369,094,707 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 399,748,307 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 356,399,578 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 428,298,436 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 438,868,436 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 373,382,905 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 412,443,436 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 369,094,707 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 399,748,307 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 356,399,578 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 428,298,436 T13 plus the loss to the chapter 313 agreement
T16 438,868,436 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 373,382,905 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,348,729 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 12,695,129 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,855,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,570,000 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

212-Smith/Smith County

092-901/Gladewater ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 94,931,332 0.9989 95,035,871 94,931,332
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,569,721 N/A 4,569,721 4,569,721
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,908,567 1.2020 3,251,666 3,908,567
D2 - FARM & RANCH IMP 6,641,605 N/A 6,641,605 6,641,605
E - NON-AG LAND AND IMPROVEMENTS 91,935,520 0.9993 91,999,920 91,935,520
F1 - COMMERCIAL REAL 3,383,398 N/A 3,383,398 3,383,398
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,799,826 N/A 4,799,826 4,799,826
J - ALL UTILITIES 17,133,430 0.9623 17,804,666 17,133,430
L1 - COMMERCIAL PERSONAL 7,868,599 N/A 7,868,599 7,868,599
L2 - INDUSTRIAL PERSONAL 510,454 N/A 510,454 510,454
M1 - MOBILE HOMES 4,744,689 N/A 4,744,689 4,744,689
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 11,651 N/A 11,651 11,651
Subtotal 240,438,792 0 240,622,066 240,438,792
Less Total Deductions 100,449,102 0 100,529,450 100,449,102
Total Taxable Value 139,989,690 0 140,092,616 139,989,690

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 163,075,722 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 139,989,690 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 149,910,405 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 126,824,373 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 173,320,722 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 180,150,722 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 145,859,815 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 163,075,722 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 139,989,690 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 149,910,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 126,824,373 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 173,320,722 T13 plus the loss to the chapter 313 agreement
T16 180,150,722 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 145,859,815 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,086,032 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,165,317 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,245,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,830,000 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-Upshur/Upshur County

092-901/Gladewater ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 178,615,241 0.9474 188,532,026 178,615,241
B - MULTIFAMILY 2,972,190 N/A 2,972,190 2,972,190
C1 - VACANT LOTS 3,497,610 N/A 3,497,610 3,497,610
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,479,450 1.0654 1,388,596 1,479,450
D2 - FARM & RANCH IMP 3,104,684 N/A 3,104,684 3,104,684
E - NON-AG LAND AND IMPROVEMENTS 90,826,547 0.9941 91,365,604 90,826,547
F1 - COMMERCIAL REAL 7,979,723 N/A 7,979,723 7,979,723
F2 - INDUSTRIAL REAL 168,540 N/A 168,540 168,540
G - ALL MINERALS 45,534,499 1.0020 45,443,612 45,534,499
J - ALL UTILITIES 12,906,130 N/A 12,906,130 12,906,130
L1 - COMMERCIAL PERSONAL 1,946,550 N/A 1,946,550 1,946,550
L2 - INDUSTRIAL PERSONAL 1,526,100 N/A 1,526,100 1,526,100
M1 - MOBILE HOMES 2,668,120 N/A 2,668,120 2,668,120
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 353,225,384 0 363,499,485 353,225,384
Less Total Deductions 128,075,792 0 132,901,840 128,075,792
Total Taxable Value 225,149,592 0 230,597,645 225,149,592

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 264,703,220 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 225,149,592 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 252,625,128 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 213,071,500 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 278,473,220 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 287,653,220 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 225,149,592 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 264,703,220 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 225,149,592 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 252,625,128 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 213,071,500 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 278,473,220 T13 plus the loss to the chapter 313 agreement
T16 287,653,220 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 225,149,592 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,553,628 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 12,078,092 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,770,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,180,000 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

092-901-02/Gladewater ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 488,105,058 0.9800 498,083,479 488,105,058
B - MULTIFAMILY 16,239,390 N/A 16,239,390 16,239,390
C1 - VACANT LOTS 11,931,837 N/A 11,931,837 11,931,837
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,929,396 1.0949 6,328,872 6,929,396
D2 - FARM & RANCH IMP 10,208,549 N/A 10,208,549 10,208,549
E - NON-AG LAND AND IMPROVEMENTS 247,300,874 0.9818 251,885,332 247,300,874
F1 - COMMERCIAL REAL 80,269,919 0.9185 87,394,014 80,269,919
F2 - INDUSTRIAL REAL 6,834,800 N/A 6,834,800 6,834,800
G - ALL MINERALS 102,559,130 1.0135 101,189,497 102,559,130
J - ALL UTILITIES 65,646,308 0.9641 68,089,284 65,646,308
L1 - COMMERCIAL PERSONAL 37,961,641 1.0403 36,491,760 37,961,641
L2 - INDUSTRIAL PERSONAL 10,853,524 N/A 10,853,524 10,853,524
M1 - MOBILE HOMES 8,938,329 N/A 8,938,329 8,938,329
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,477,751 N/A 6,477,751 6,477,751
Subtotal 1,100,256,506 1,120,946,418 1,100,256,506
Less Total Deductions 366,022,517 370,910,355 366,022,517
Total Taxable Value 734,233,989 750,036,063 734,233,989

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 840,222,378 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 734,233,989 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 802,283,840 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 696,295,451 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 880,092,378 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 906,672,378 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 744,392,312 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 840,222,378 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 734,233,989 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 802,283,840 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 696,295,451 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 880,092,378 T13 plus the loss to the chapter 313 agreement
T16 906,672,378 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 744,392,312 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 105,988,389 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 37,938,538 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 39,870,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,580,000 Loss to Second Previous Homestead Increase