taxes Property Tax Assistance

2025 ISD Summary Worksheet

Highland Park ISD (all splits)   Potter County   Randall County  

188-Potter-Randall/Potter County

188-903/Highland Park ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 75,978,188 1.0636 71,434,927 75,978,188
B - MULTIFAMILY 19,809,224 N/A 19,809,224 19,809,224
C1 - VACANT LOTS 19,736,567 N/A 19,736,567 19,736,567
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,923,597 1.0683 5,545,070 5,923,597
D2 - FARM & RANCH IMP 532,743 N/A 532,743 532,743
E - NON-AG LAND AND IMPROVEMENTS 16,906,450 N/A 16,906,450 16,906,450
F1 - COMMERCIAL REAL 250,103,828 0.9857 253,732,198 250,103,828
F2 - INDUSTRIAL REAL 384,418,312 N/A 384,418,312 384,418,312
G - ALL MINERALS 14,396,820 N/A 14,396,820 14,396,820
J - ALL UTILITIES 521,088,894 1.0011 520,516,326 521,088,894
L1 - COMMERCIAL PERSONAL 304,026,608 1.0009 303,753,230 304,026,608
L2 - INDUSTRIAL PERSONAL 750,154,120 N/A 750,154,120 750,154,120
M1 - MOBILE HOMES 2,521,896 N/A 2,521,896 2,521,896
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,561,911 N/A 17,561,911 17,561,911
Subtotal 2,383,159,158 0 2,381,019,794 2,383,159,158
Less Total Deductions 300,792,854 0 299,869,885 300,792,854
Total Taxable Value 2,082,366,304 0 2,081,149,909 2,082,366,304

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 2,089,346,961 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,082,366,304 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,089,346,961 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,082,366,304 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,101,975,351 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,105,619,656 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,084,964,875 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 2,108,176,132 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,084,480,437 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 2,089,346,961 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,082,366,304 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,089,346,961 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,082,366,304 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,101,975,351 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,105,619,656 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,084,964,875 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 2,108,176,132 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,084,480,437 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,980,657 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 12,628,390 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,644,305 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,556,476 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,114,133 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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188-903-02/Highland Park ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 75,978,188 1.0636 71,434,927 75,978,188
B - MULTIFAMILY 19,809,224 N/A 19,809,224 19,809,224
C1 - VACANT LOTS 19,736,567 N/A 19,736,567 19,736,567
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,923,597 1.0683 5,545,070 5,923,597
D2 - FARM & RANCH IMP 532,743 N/A 532,743 532,743
E - NON-AG LAND AND IMPROVEMENTS 16,906,450 N/A 16,906,450 16,906,450
F1 - COMMERCIAL REAL 250,103,828 0.9857 253,732,198 250,103,828
F2 - INDUSTRIAL REAL 384,418,312 N/A 384,418,312 384,418,312
G - ALL MINERALS 14,396,820 N/A 14,396,820 14,396,820
J - ALL UTILITIES 521,088,894 1.0011 520,516,326 521,088,894
L1 - COMMERCIAL PERSONAL 304,026,608 1.0009 303,753,230 304,026,608
L2 - INDUSTRIAL PERSONAL 750,154,120 N/A 750,154,120 750,154,120
M1 - MOBILE HOMES 2,521,896 N/A 2,521,896 2,521,896
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,561,911 N/A 17,561,911 17,561,911
Subtotal 2,383,159,158 2,381,019,794 2,383,159,158
Less Total Deductions 300,792,854 299,869,885 300,792,854
Total Taxable Value 2,082,366,304 2,081,149,909 2,082,366,304

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 2,089,346,961 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,082,366,304 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,089,346,961 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,082,366,304 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,101,975,351 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,105,619,656 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,084,964,875 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 2,108,176,132 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,084,480,437 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 2,089,346,961 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,082,366,304 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,089,346,961 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,082,366,304 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,101,975,351 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,105,619,656 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,084,964,875 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 2,108,176,132 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,084,480,437 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,980,657 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 12,628,390 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,644,305 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,556,476 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,114,133 Loss to the increase in the Over-65/Disabled Homestead

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