taxes Property Tax Assistance

2024 ISD Summary Worksheet

Dell City ISD (all splits)   Hudspeth County  

115-Hudspeth/Hudspeth County

115-903/Dell City ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 7,332,628 0.6253 11,726,576 11,726,576
B - MULTIFAMILY 44,218 N/A 44,218 44,218
C1 - VACANT LOTS 3,596,502 0.8506 4,228,194 4,228,194
C2 - COLONIA LOTS 3,704,290 N/A 3,704,290 3,704,290
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,513,771 1.0013 13,496,243 13,496,243
D2 - FARM & RANCH IMP 505,111 N/A 505,111 505,111
E - NON-AG LAND AND IMPROVEMENTS 29,126,912 0.5097 57,145,207 57,145,207
F1 - COMMERCIAL REAL 2,559,402 N/A 2,559,402 2,559,402
F2 - INDUSTRIAL REAL 459,545 N/A 459,545 459,545
G - ALL MINERALS 194,276 N/A 194,276 194,276
J - ALL UTILITIES 14,094,070 0.9075 15,530,656 15,530,656
L1 - COMMERCIAL PERSONAL 529,671 N/A 529,671 529,671
L2 - INDUSTRIAL PERSONAL 1,485,607 N/A 1,485,607 1,485,607
M1 - MOBILE HOMES 685,367 N/A 685,367 685,367
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,359,181 N/A 1,359,181 1,359,181
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 79,190,551 0 113,653,544 113,653,544
Less Total Deductions 5,527,473 0 7,185,043 7,185,043
Total Taxable Value 73,663,078 0 106,468,501 106,468,501

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's office 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 school 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 106,468,501 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 106,468,501 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 106,393,966 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 106,393,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 107,670,510 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 108,840,510 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 106,523,071 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 106,468,501 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 106,468,501 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 106,393,966 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 106,393,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 107,670,510 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 108,840,510 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 106,523,071 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 74,535 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,202,009 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,170,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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115-903-02/Dell City ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 7,332,628 0.6253 11,726,576 11,726,576
B - MULTIFAMILY 44,218 N/A 44,218 44,218
C1 - VACANT LOTS 3,596,502 0.8506 4,228,194 4,228,194
C2 - COLONIA LOTS 3,704,290 N/A 3,704,290 3,704,290
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,513,771 1.0013 13,496,243 13,496,243
D2 - FARM & RANCH IMP 505,111 N/A 505,111 505,111
E - NON-AG LAND AND IMPROVEMENTS 29,126,912 0.5097 57,145,207 57,145,207
F1 - COMMERCIAL REAL 2,559,402 N/A 2,559,402 2,559,402
F2 - INDUSTRIAL REAL 459,545 N/A 459,545 459,545
G - ALL MINERALS 194,276 N/A 194,276 194,276
J - ALL UTILITIES 14,094,070 0.9075 15,530,656 15,530,656
L1 - COMMERCIAL PERSONAL 529,671 N/A 529,671 529,671
L2 - INDUSTRIAL PERSONAL 1,485,607 N/A 1,485,607 1,485,607
M1 - MOBILE HOMES 685,367 N/A 685,367 685,367
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,359,181 N/A 1,359,181 1,359,181
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 79,190,551 113,653,544 113,653,544
Less Total Deductions 5,527,473 7,185,043 7,185,043
Total Taxable Value 73,663,078 106,468,501 106,468,501

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's office 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 school 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 106,468,501 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 106,468,501 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 106,393,966 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 106,393,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 107,670,510 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 108,840,510 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 106,523,071 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 106,468,501 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 106,468,501 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 106,393,966 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 106,393,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 107,670,510 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 108,840,510 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 106,523,071 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 74,535 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,202,009 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,170,000 Loss to the third most recent increase in the state-mandated homestead exemption

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