taxes Property Tax Assistance

2025 ISD Summary Worksheet

Jim Hogg County ISD (all splits)   Jim Hogg County  

124-Jim Hogg/Jim Hogg County

124-901/Jim Hogg County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 174,760,080 1.0532 165,932,472 174,760,080
B - MULTIFAMILY 5,093,120 N/A 5,093,120 5,093,120
C1 - VACANT LOTS 4,757,350 N/A 4,757,350 4,757,350
C2 - COLONIA LOTS 435,390 N/A 435,390 435,390
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,633,540 1.0411 48,633,704 50,633,540
D2 - FARM & RANCH IMP 23,210,919 1.2132 19,131,981 23,210,919
E - NON-AG LAND AND IMPROVEMENTS 34,830,101 0.5486 63,489,065 34,830,101
F1 - COMMERCIAL REAL 30,604,340 0.9795 31,244,860 30,604,340
F2 - INDUSTRIAL REAL 84,377,140 N/A 84,377,140 84,377,140
G - ALL MINERALS 12,541,850 N/A 12,541,850 12,541,850
J - ALL UTILITIES 71,564,980 0.9826 72,832,261 71,564,980
L1 - COMMERCIAL PERSONAL 12,192,010 N/A 12,192,010 12,192,010
L2 - INDUSTRIAL PERSONAL 7,822,150 N/A 7,822,150 7,822,150
M1 - MOBILE HOMES 173,420 N/A 173,420 173,420
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 512,996,390 0 528,656,773 512,996,390
Less Total Deductions 120,374,465 0 119,156,003 120,374,465
Total Taxable Value 392,621,925 0 409,500,770 392,621,925

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 404,783,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 392,621,925 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 402,739,354 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 390,577,280 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 437,349,492 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 450,563,579 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 392,657,356 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 460,536,511 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 395,195,765 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 404,783,999 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 392,621,925 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 402,739,354 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 390,577,280 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 437,349,492 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 450,563,579 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 392,657,356 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 460,536,511 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 395,195,765 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,162,074 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,044,645 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 32,565,493 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,214,087 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,972,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,573,840 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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124-901-02/Jim Hogg County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 174,760,080 1.0532 165,932,472 174,760,080
B - MULTIFAMILY 5,093,120 N/A 5,093,120 5,093,120
C1 - VACANT LOTS 4,757,350 N/A 4,757,350 4,757,350
C2 - COLONIA LOTS 435,390 N/A 435,390 435,390
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,633,540 1.0411 48,633,704 50,633,540
D2 - FARM & RANCH IMP 23,210,919 1.2132 19,131,981 23,210,919
E - NON-AG LAND AND IMPROVEMENTS 34,830,101 0.5486 63,489,065 34,830,101
F1 - COMMERCIAL REAL 30,604,340 0.9795 31,244,860 30,604,340
F2 - INDUSTRIAL REAL 84,377,140 N/A 84,377,140 84,377,140
G - ALL MINERALS 12,541,850 N/A 12,541,850 12,541,850
J - ALL UTILITIES 71,564,980 0.9826 72,832,261 71,564,980
L1 - COMMERCIAL PERSONAL 12,192,010 N/A 12,192,010 12,192,010
L2 - INDUSTRIAL PERSONAL 7,822,150 N/A 7,822,150 7,822,150
M1 - MOBILE HOMES 173,420 N/A 173,420 173,420
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 512,996,390 528,656,773 512,996,390
Less Total Deductions 120,374,465 119,156,003 120,374,465
Total Taxable Value 392,621,925 409,500,770 392,621,925

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 404,783,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 392,621,925 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 402,739,354 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 390,577,280 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 437,349,492 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 450,563,579 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 392,657,356 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 460,536,511 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 395,195,765 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 404,783,999 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 392,621,925 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 402,739,354 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 390,577,280 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 437,349,492 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 450,563,579 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 392,657,356 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 460,536,511 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 395,195,765 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,162,074 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,044,645 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 32,565,493 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,214,087 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,972,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,573,840 Loss to the increase in the Over-65/Disabled Homestead

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