taxes Property Tax Assistance

2025 ISD Summary Worksheet

Frost ISD (all splits)   Ellis County   Hill County   Navarro County  

070-Ellis/Ellis County

175-905/Frost ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 67,500 N/A 67,500 67,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,132,593 N/A 1,132,593 1,132,593
D2 - FARM & RANCH IMP 64,016 N/A 64,016 64,016
E - NON-AG LAND AND IMPROVEMENTS 3,258,647 N/A 3,258,647 3,258,647
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,811,705 N/A 5,811,705 5,811,705
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 85,334 N/A 85,334 85,334
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 10,419,795 0 10,419,795 10,419,795
Less Total Deductions 2,408,861 0 2,408,861 2,408,861
Total Taxable Value 8,010,934 0 8,010,934 8,010,934

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 8,268,869 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,010,934 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,268,869 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,010,934 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,688,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,793,868 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,030,529 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 8,863,867 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,060,934 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 8,268,869 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,010,934 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,268,869 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,010,934 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,688,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,793,868 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,030,529 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 8,863,867 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,060,934 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 257,935 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 420,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 104,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 69,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 50,000 Loss to the increase in the Over-65/Disabled Homestead

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


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109-Hill/Hill County

175-905/Frost ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,504,360 N/A 7,504,360 7,504,360
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 266,550 N/A 266,550 266,550
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,359,270 N/A 1,359,270 1,359,270
D2 - FARM & RANCH IMP 1,092,890 N/A 1,092,890 1,092,890
E - NON-AG LAND AND IMPROVEMENTS 7,870,090 N/A 7,870,090 7,870,090
F1 - COMMERCIAL REAL 163,470 N/A 163,470 163,470
F2 - INDUSTRIAL REAL 393,900 N/A 393,900 393,900
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,827,670 N/A 3,827,670 3,827,670
L1 - COMMERCIAL PERSONAL 107,340 N/A 107,340 107,340
L2 - INDUSTRIAL PERSONAL 107,980 N/A 107,980 107,980
M1 - MOBILE HOMES 166,060 N/A 166,060 166,060
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 22,859,580 0 22,859,580 22,859,580
Less Total Deductions 7,828,493 0 7,828,493 7,828,493
Total Taxable Value 15,031,087 0 15,031,087 15,031,087

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 16,194,892 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,031,087 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 16,194,892 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,031,087 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,824,811 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 19,575,279 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 15,610,737 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 20,095,278 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 15,561,254 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 16,194,892 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,031,087 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,194,892 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,031,087 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,824,811 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 19,575,279 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 15,610,737 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 20,095,278 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 15,561,254 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,163,805 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 2,629,919 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 750,468 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 519,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 530,167 Loss to the increase in the Over-65/Disabled Homestead

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


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175-Navarro/Navarro County

175-905/Frost ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 63,437,394 1.0122 62,672,786 63,437,394
B - MULTIFAMILY 567,010 N/A 567,010 567,010
C1 - VACANT LOTS 4,936,140 N/A 4,936,140 4,936,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,258,451 1.0391 6,022,743 6,258,451
D2 - FARM & RANCH IMP 675,580 N/A 675,580 675,580
E - NON-AG LAND AND IMPROVEMENTS 98,807,520 1.0366 95,318,850 98,807,520
F1 - COMMERCIAL REAL 7,772,314 N/A 7,772,314 7,772,314
F2 - INDUSTRIAL REAL 2,396,590 N/A 2,396,590 2,396,590
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 207,910,280 0.9397 221,251,761 207,910,280
L1 - COMMERCIAL PERSONAL 1,974,800 N/A 1,974,800 1,974,800
L2 - INDUSTRIAL PERSONAL 5,600,440 N/A 5,600,440 5,600,440
M1 - MOBILE HOMES 8,196,830 N/A 8,196,830 8,196,830
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 408,533,349 0 417,385,844 408,533,349
Less Total Deductions 99,230,224 0 98,871,208 99,230,224
Total Taxable Value 309,303,125 0 318,514,636 309,303,125

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 318,725,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 309,303,125 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 318,725,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 309,303,125 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 339,701,425 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 346,248,953 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 311,600,575 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 350,845,730 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 312,206,782 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 318,725,769 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 309,303,125 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 318,725,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 309,303,125 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 339,701,425 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 346,248,953 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 311,600,575 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 350,845,730 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 312,206,782 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,422,644 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 20,975,656 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,547,528 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,596,777 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,903,657 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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175-905-02/Frost ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 70,941,754 1.0109 70,177,146 70,941,754
B - MULTIFAMILY 567,010 N/A 567,010 567,010
C1 - VACANT LOTS 5,270,190 N/A 5,270,190 5,270,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,750,314 1.0277 8,514,606 8,750,314
D2 - FARM & RANCH IMP 1,832,486 N/A 1,832,486 1,832,486
E - NON-AG LAND AND IMPROVEMENTS 109,936,257 1.0328 106,447,587 109,936,257
F1 - COMMERCIAL REAL 7,935,784 N/A 7,935,784 7,935,784
F2 - INDUSTRIAL REAL 2,790,490 N/A 2,790,490 2,790,490
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 217,549,655 0.9422 230,891,136 217,549,655
L1 - COMMERCIAL PERSONAL 2,082,140 N/A 2,082,140 2,082,140
L2 - INDUSTRIAL PERSONAL 5,708,420 N/A 5,708,420 5,708,420
M1 - MOBILE HOMES 8,448,224 N/A 8,448,224 8,448,224
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 441,812,724 450,665,219 441,812,724
Less Total Deductions 109,467,578 109,108,562 109,467,578
Total Taxable Value 332,345,146 341,556,657 332,345,146

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 343,189,530 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 332,345,146 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 343,189,530 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 332,345,146 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 367,215,105 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 374,618,100 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 335,241,841 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 379,804,875 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 335,828,970 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 343,189,530 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 332,345,146 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 343,189,530 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 332,345,146 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 367,215,105 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 374,618,100 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 335,241,841 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 379,804,875 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 335,828,970 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,844,384 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 24,025,575 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,402,995 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,186,775 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,483,824 Loss to the increase in the Over-65/Disabled Homestead

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