taxes Property Tax Assistance

2025 ISD Summary Worksheet

Premont ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

125-905/Premont ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,500 N/A 468,500 468,500
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,529,750 N/A 3,529,750 3,529,750
D2 - FARM & RANCH IMP 1,080,320 N/A 1,080,320 1,080,320
E - NON-AG LAND AND IMPROVEMENTS 9,504,080 N/A 9,504,080 9,504,080
F1 - COMMERCIAL REAL 62,300 N/A 62,300 62,300
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 14,640 N/A 14,640 14,640
J - ALL UTILITIES 3,536,640 N/A 3,536,640 3,536,640
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 102,440 N/A 102,440 102,440
M1 - MOBILE HOMES 277,360 N/A 277,360 277,360
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 18,576,030 0 18,576,030 18,576,030
Less Total Deductions 4,247,443 0 4,247,443 4,247,443
Total Taxable Value 14,328,587 0 14,328,587 14,328,587

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 14,751,815 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 14,328,587 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,751,815 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 14,328,587 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,948,476 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 16,563,540 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 14,328,587 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
T19 17,053,770 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 14,432,127 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 14,751,815 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,328,587 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,751,815 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,328,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,948,476 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 16,563,540 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 14,328,587 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
T20 17,053,770 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 14,432,127 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 423,228 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,196,661 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 615,064 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 490,230 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 103,540 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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125-Jim Wells/Jim Wells County

125-905/Premont ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 46,885,122 0.7037 66,626,577 66,626,577
B - MULTIFAMILY 511,330 N/A 511,330 511,330
C1 - VACANT LOTS 792,959 N/A 792,959 792,959
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,954,259 0.9045 6,582,986 6,582,986
D2 - FARM & RANCH IMP 1,227,581 N/A 1,227,581 1,227,581
E - NON-AG LAND AND IMPROVEMENTS 39,813,385 0.8014 49,679,792 49,679,792
F1 - COMMERCIAL REAL 8,590,169 N/A 8,590,169 8,590,169
F2 - INDUSTRIAL REAL 1,533,741 N/A 1,533,741 1,533,741
G - ALL MINERALS 5,496,410 N/A 5,496,410 5,496,410
J - ALL UTILITIES 60,176,823 0.9845 61,124,249 61,124,249
L1 - COMMERCIAL PERSONAL 5,242,831 N/A 5,242,831 5,242,831
L2 - INDUSTRIAL PERSONAL 16,679,200 N/A 16,679,200 16,679,200
M1 - MOBILE HOMES 2,131,827 N/A 2,131,827 2,131,827
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 195,035,637 0 226,219,652 226,219,652
Less Total Deductions 43,208,010 0 44,108,835 44,108,835
Total Taxable Value 151,827,627 0 182,110,817 182,110,817

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 185,094,436 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 182,110,817 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 185,094,436 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 182,110,817 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 198,517,019 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 205,349,650 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 182,614,481 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
T19 210,677,638 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 182,808,933 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 185,094,436 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 182,110,817 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 185,094,436 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 182,110,817 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 198,517,019 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 205,349,650 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 182,614,481 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
T20 210,677,638 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 182,808,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,983,619 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,422,583 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,832,631 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,327,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 698,116 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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125-905-02/Premont ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 47,353,622 0.7058 67,095,077 67,095,077
B - MULTIFAMILY 511,330 N/A 511,330 511,330
C1 - VACANT LOTS 792,959 N/A 792,959 792,959
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,484,009 0.9378 10,112,736 10,112,736
D2 - FARM & RANCH IMP 2,307,901 N/A 2,307,901 2,307,901
E - NON-AG LAND AND IMPROVEMENTS 49,317,465 0.8333 59,183,872 59,183,872
F1 - COMMERCIAL REAL 8,652,469 N/A 8,652,469 8,652,469
F2 - INDUSTRIAL REAL 1,533,741 N/A 1,533,741 1,533,741
G - ALL MINERALS 5,511,050 N/A 5,511,050 5,511,050
J - ALL UTILITIES 63,713,463 0.9853 64,660,889 64,660,889
L1 - COMMERCIAL PERSONAL 5,242,831 N/A 5,242,831 5,242,831
L2 - INDUSTRIAL PERSONAL 16,781,640 N/A 16,781,640 16,781,640
M1 - MOBILE HOMES 2,409,187 N/A 2,409,187 2,409,187
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 213,611,667 244,795,682 244,795,682
Less Total Deductions 47,455,453 48,356,278 48,356,278
Total Taxable Value 166,156,214 196,439,404 196,439,404

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 199,846,251 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 196,439,404 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 199,846,251 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 196,439,404 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 214,465,495 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 221,913,190 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 196,943,068 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
T19 227,731,408 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 197,241,060 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 199,846,251 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 196,439,404 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 199,846,251 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 196,439,404 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 214,465,495 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 221,913,190 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 196,943,068 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
T20 227,731,408 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 197,241,060 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,406,847 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,619,244 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,447,695 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,818,218 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 801,656 Loss to the increase in the Over-65/Disabled Homestead

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