taxes Property Tax Assistance

2025 ISD Summary Worksheet

Industrial ISD (all splits)   Jackson County   Victoria County  

120-Jackson/Jackson County

120-905/Industrial ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 104,993,413 0.9734 107,862,557 104,993,413
B - MULTIFAMILY 471,290 N/A 471,290 471,290
C1 - VACANT LOTS 25,638,250 0.8695 29,486,199 25,638,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 33,074,040 1.0675 30,981,665 33,074,040
D2 - FARM & RANCH IMP 9,353,230 N/A 9,353,230 9,353,230
E - NON-AG LAND AND IMPROVEMENTS 68,420,340 0.9711 70,456,534 68,420,340
F1 - COMMERCIAL REAL 16,132,277 N/A 16,132,277 16,132,277
F2 - INDUSTRIAL REAL 201,055,580 N/A 201,055,580 201,055,580
G - ALL MINERALS 125,972,322 0.9957 126,516,342 125,972,322
J - ALL UTILITIES 168,202,370 0.8919 188,588,822 168,202,370
L1 - COMMERCIAL PERSONAL 5,136,846 N/A 5,136,846 5,136,846
L2 - INDUSTRIAL PERSONAL 351,938,930 N/A 351,938,930 351,938,930
M1 - MOBILE HOMES 3,675,711 N/A 3,675,711 3,675,711
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 1,114,064,599 0 1,141,655,983 1,114,064,599
Less Total Deductions 113,997,455 0 115,409,275 113,997,455
Total Taxable Value 1,000,067,144 0 1,026,246,708 1,000,067,144

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 1,014,359,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,000,067,144 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,007,397,437 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 993,104,582 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,040,442,326 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,048,240,147 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 984,405,890 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 1,053,999,706 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,005,211,456 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 1,014,359,999 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,000,067,144 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,007,397,437 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 993,104,582 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,040,442,326 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,048,240,147 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 984,405,890 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 1,053,999,706 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,005,211,456 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,292,855 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 6,962,562 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 26,082,327 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,797,821 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,759,559 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,144,312 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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235-Victoria/Victoria County

120-905/Industrial ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 219,755,762 N/A 219,755,762 219,755,762
B - MULTIFAMILY 121,840 N/A 121,840 121,840
C1 - VACANT LOTS 4,327,650 N/A 4,327,650 4,327,650
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,743,730 N/A 3,743,730 3,743,730
D2 - FARM & RANCH IMP 3,545,103 N/A 3,545,103 3,545,103
E - NON-AG LAND AND IMPROVEMENTS 92,642,110 N/A 92,642,110 92,642,110
F1 - COMMERCIAL REAL 17,246,630 N/A 17,246,630 17,246,630
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 200,620 N/A 200,620 200,620
J - ALL UTILITIES 13,373,290 N/A 13,373,290 13,373,290
L1 - COMMERCIAL PERSONAL 3,610,740 N/A 3,610,740 3,610,740
L2 - INDUSTRIAL PERSONAL 1,235,470 N/A 1,235,470 1,235,470
M1 - MOBILE HOMES 3,139,167 N/A 3,139,167 3,139,167
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 66,620 N/A 66,620 66,620
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 363,008,732 0 363,008,732 363,008,732
Less Total Deductions 152,041,398 0 152,041,398 152,041,398
Total Taxable Value 210,967,334 0 210,967,334 210,967,334

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 234,059,900 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 210,967,334 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 214,089,887 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 190,997,321 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 271,552,545 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 281,655,515 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 226,225,863 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 288,565,068 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 220,390,057 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 234,059,900 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 210,967,334 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 214,089,887 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 190,997,321 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 271,552,545 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 281,655,515 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 226,225,863 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 288,565,068 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 220,390,057 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,092,566 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 19,970,013 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 37,492,645 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,102,970 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,909,553 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,422,723 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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120-905-02/Industrial ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 324,749,175 0.9912 327,618,319 324,749,175
B - MULTIFAMILY 593,130 N/A 593,130 593,130
C1 - VACANT LOTS 29,965,900 0.8862 33,813,849 29,965,900
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,817,770 1.0603 34,725,395 36,817,770
D2 - FARM & RANCH IMP 12,898,333 N/A 12,898,333 12,898,333
E - NON-AG LAND AND IMPROVEMENTS 161,062,450 0.9875 163,098,644 161,062,450
F1 - COMMERCIAL REAL 33,378,907 N/A 33,378,907 33,378,907
F2 - INDUSTRIAL REAL 201,055,580 N/A 201,055,580 201,055,580
G - ALL MINERALS 126,172,942 0.9957 126,716,962 126,172,942
J - ALL UTILITIES 181,575,660 0.8991 201,962,112 181,575,660
L1 - COMMERCIAL PERSONAL 8,747,586 N/A 8,747,586 8,747,586
L2 - INDUSTRIAL PERSONAL 353,174,400 N/A 353,174,400 353,174,400
M1 - MOBILE HOMES 6,814,878 N/A 6,814,878 6,814,878
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 66,620 N/A 66,620 66,620
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,477,073,331 1,504,664,715 1,477,073,331
Less Total Deductions 266,038,853 267,450,673 266,038,853
Total Taxable Value 1,211,034,478 1,237,214,042 1,211,034,478

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 1,248,419,899 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,211,034,478 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,221,487,324 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,184,101,903 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,311,994,871 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,329,895,662 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,210,631,753 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 1,342,564,774 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,225,601,513 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 1,248,419,899 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,211,034,478 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,221,487,324 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,184,101,903 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,311,994,871 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,329,895,662 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,210,631,753 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 1,342,564,774 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,225,601,513 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 37,385,421 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 26,932,575 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 63,574,972 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,900,791 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,669,112 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,567,035 Loss to the increase in the Over-65/Disabled Homestead

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