taxes Property Tax Assistance

2025 ISD Summary Worksheet

Avery ISD (all splits)   Red River County  

194-Red River/Red River County

194-902/Avery ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 39,026,328 N/A 39,026,328 39,026,328
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,599,435 N/A 2,599,435 2,599,435
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,642,309 N/A 11,642,309 11,642,309
D2 - FARM & RANCH IMP 4,734,091 N/A 4,734,091 4,734,091
E - NON-AG LAND AND IMPROVEMENTS 67,768,857 N/A 67,768,857 67,768,857
F1 - COMMERCIAL REAL 1,894,370 N/A 1,894,370 1,894,370
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,832,086 N/A 7,832,086 7,832,086
L1 - COMMERCIAL PERSONAL 1,492,561 N/A 1,492,561 1,492,561
L2 - INDUSTRIAL PERSONAL 1,312,885 N/A 1,312,885 1,312,885
M1 - MOBILE HOMES 3,969,915 N/A 3,969,915 3,969,915
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 142,272,837 0 142,272,837 142,272,837
Less Total Deductions 73,765,187 0 73,765,187 73,765,187
Total Taxable Value 68,507,650 0 68,507,650 68,507,650

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 76,803,491 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 68,507,650 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 76,803,491 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 68,507,650 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,202,673 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 102,583,849 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 70,657,068 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 107,140,920 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 71,441,100 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 76,803,491 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 68,507,650 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 76,803,491 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 68,507,650 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 96,202,673 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 102,583,849 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 70,657,068 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 107,140,920 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 71,441,100 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,295,841 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 19,399,182 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,381,176 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,557,071 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,933,450 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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194-902-02/Avery ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 39,026,328 N/A 39,026,328 39,026,328
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,599,435 N/A 2,599,435 2,599,435
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,642,309 N/A 11,642,309 11,642,309
D2 - FARM & RANCH IMP 4,734,091 N/A 4,734,091 4,734,091
E - NON-AG LAND AND IMPROVEMENTS 67,768,857 N/A 67,768,857 67,768,857
F1 - COMMERCIAL REAL 1,894,370 N/A 1,894,370 1,894,370
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,832,086 N/A 7,832,086 7,832,086
L1 - COMMERCIAL PERSONAL 1,492,561 N/A 1,492,561 1,492,561
L2 - INDUSTRIAL PERSONAL 1,312,885 N/A 1,312,885 1,312,885
M1 - MOBILE HOMES 3,969,915 N/A 3,969,915 3,969,915
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 142,272,837 142,272,837 142,272,837
Less Total Deductions 73,765,187 73,765,187 73,765,187
Total Taxable Value 68,507,650 68,507,650 68,507,650

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 76,803,491 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 68,507,650 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 76,803,491 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 68,507,650 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,202,673 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 102,583,849 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 70,657,068 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 107,140,920 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 71,441,100 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 76,803,491 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 68,507,650 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 76,803,491 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 68,507,650 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 96,202,673 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 102,583,849 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 70,657,068 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 107,140,920 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 71,441,100 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,295,841 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 19,399,182 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,381,176 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,557,071 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,933,450 Loss to the increase in the Over-65/Disabled Homestead

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