taxes Property Tax Assistance

2025 ISD Summary Worksheet

Center Point ISD (all splits)   Kerr County  

133-Kerr/Kerr County

133-901/Center Point ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 198,107,829 0.9261 213,916,239 198,107,829
B - MULTIFAMILY 1,244,872 N/A 1,244,872 1,244,872
C1 - VACANT LOTS 5,492,473 N/A 5,492,473 5,492,473
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,064,438 0.8975 5,642,764 5,064,438
D2 - FARM & RANCH IMP 2,515,540 N/A 2,515,540 2,515,540
E - NON-AG LAND AND IMPROVEMENTS 376,540,569 0.9956 378,204,670 376,540,569
F1 - COMMERCIAL REAL 44,907,154 0.9673 46,425,260 44,907,154
F2 - INDUSTRIAL REAL 2,941,360 N/A 2,941,360 2,941,360
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 14,712,863 N/A 14,712,863 14,712,863
L1 - COMMERCIAL PERSONAL 40,656,166 0.9523 42,692,603 40,656,166
L2 - INDUSTRIAL PERSONAL 24,787,229 N/A 24,787,229 24,787,229
M1 - MOBILE HOMES 14,656,583 N/A 14,656,583 14,656,583
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 951,986 N/A 951,986 951,986
S - SPECIAL INVENTORY 80,143 N/A 80,143 80,143
Subtotal 732,659,205 0 754,264,585 732,659,205
Less Total Deductions 227,446,222 0 241,172,832 227,446,222
Total Taxable Value 505,212,983 0 513,091,753 505,212,983

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 532,986,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 505,212,983 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 532,986,463 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 505,212,983 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 582,331,348 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 596,267,980 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 556,106,520 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 605,863,506 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 524,251,650 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 532,986,463 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 505,212,983 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 532,986,463 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 505,212,983 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 582,331,348 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 596,267,980 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 556,106,520 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 605,863,506 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 524,251,650 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,773,480 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 49,344,885 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,936,632 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,595,526 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,038,667 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.


Back to top

133-901-02/Center Point ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 198,107,829 0.9261 213,916,239 198,107,829
B - MULTIFAMILY 1,244,872 N/A 1,244,872 1,244,872
C1 - VACANT LOTS 5,492,473 N/A 5,492,473 5,492,473
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,064,438 0.8975 5,642,764 5,064,438
D2 - FARM & RANCH IMP 2,515,540 N/A 2,515,540 2,515,540
E - NON-AG LAND AND IMPROVEMENTS 376,540,569 0.9956 378,204,670 376,540,569
F1 - COMMERCIAL REAL 44,907,154 0.9673 46,425,260 44,907,154
F2 - INDUSTRIAL REAL 2,941,360 N/A 2,941,360 2,941,360
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 14,712,863 N/A 14,712,863 14,712,863
L1 - COMMERCIAL PERSONAL 40,656,166 0.9523 42,692,603 40,656,166
L2 - INDUSTRIAL PERSONAL 24,787,229 N/A 24,787,229 24,787,229
M1 - MOBILE HOMES 14,656,583 N/A 14,656,583 14,656,583
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 951,986 N/A 951,986 951,986
S - SPECIAL INVENTORY 80,143 N/A 80,143 80,143
Subtotal 732,659,205 754,264,585 732,659,205
Less Total Deductions 227,446,222 241,172,832 227,446,222
Total Taxable Value 505,212,983 513,091,753 505,212,983

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 532,986,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 505,212,983 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 532,986,463 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 505,212,983 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 582,331,348 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 596,267,980 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 556,106,520 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 605,863,506 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 524,251,650 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 532,986,463 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 505,212,983 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 532,986,463 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 505,212,983 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 582,331,348 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 596,267,980 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 556,106,520 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 605,863,506 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 524,251,650 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,773,480 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 49,344,885 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,936,632 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,595,526 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,038,667 Loss to the increase in the Over-65/Disabled Homestead

Back to top