taxes Property Tax Assistance

2025 ISD Summary Worksheet

Daingerfield-Lone Star ISD (all splits)   Morris County   Titus County  

172-Morris/Morris County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 296,182,695 1.0126 292,497,230 296,182,695
B - MULTIFAMILY 3,338,500 N/A 3,338,500 3,338,500
C1 - VACANT LOTS 11,105,640 N/A 11,105,640 11,105,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,610,430 1.0742 6,153,723 6,610,430
D2 - FARM & RANCH IMP 6,471,680 N/A 6,471,680 6,471,680
E - NON-AG LAND AND IMPROVEMENTS 182,183,330 0.9892 184,172,392 182,183,330
F1 - COMMERCIAL REAL 54,743,348 0.9656 56,693,608 54,743,348
F2 - INDUSTRIAL REAL 34,024,480 N/A 34,024,480 34,024,480
G - ALL MINERALS 30,422,670 N/A 30,422,670 30,422,670
J - ALL UTILITIES 39,775,850 0.9387 42,373,335 39,775,850
L1 - COMMERCIAL PERSONAL 14,974,330 N/A 14,974,330 14,974,330
L2 - INDUSTRIAL PERSONAL 100,752,740 N/A 100,752,740 100,752,740
M1 - MOBILE HOMES 10,649,360 N/A 10,649,360 10,649,360
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 427,190 N/A 427,190 427,190
Subtotal 791,662,243 0 794,056,878 791,662,243
Less Total Deductions 287,259,138 0 286,437,961 287,259,138
Total Taxable Value 504,403,105 0 507,618,917 504,403,105

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 544,202,979 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 504,403,105 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 544,202,979 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 504,403,105 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 634,024,097 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 662,117,588 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 504,728,300 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 681,870,603 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 519,761,813 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 544,202,979 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 504,403,105 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 544,202,979 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 504,403,105 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 634,024,097 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 662,117,588 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 504,728,300 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 681,870,603 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 519,761,813 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,799,874 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 89,821,118 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,093,491 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,753,015 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,358,708 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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225-Titus/Titus County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,580,141 N/A 4,580,141 4,580,141
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 375,895 N/A 375,895 375,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 413,524 0.9753 423,998 413,524
D2 - FARM & RANCH IMP 236,825 N/A 236,825 236,825
E - NON-AG LAND AND IMPROVEMENTS 14,420,478 1.1481 12,560,298 14,420,478
F1 - COMMERCIAL REAL 1,330,513 N/A 1,330,513 1,330,513
F2 - INDUSTRIAL REAL 140,420,680 N/A 140,420,680 140,420,680
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 112,524,160 0.9115 123,449,435 112,524,160
L1 - COMMERCIAL PERSONAL 3,390 N/A 3,390 3,390
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 1,187,398 N/A 1,187,398 1,187,398
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 275,493,004 0 284,568,573 275,493,004
Less Total Deductions 48,330,954 0 48,330,954 48,330,954
Total Taxable Value 227,162,050 0 236,237,619 227,162,050

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 228,355,518 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 227,162,050 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 228,355,518 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 227,162,050 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 231,191,911 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 232,097,123 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 227,654,539 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 232,758,180 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 227,704,121 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 228,355,518 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 227,162,050 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 228,355,518 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 227,162,050 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 231,191,911 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 232,097,123 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 227,654,539 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 232,758,180 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 227,704,121 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,193,468 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 2,836,393 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 905,212 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 661,057 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 542,071 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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172-902-02/Daingerfield-Lone Star ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 300,762,836 1.0124 297,077,371 300,762,836
B - MULTIFAMILY 3,338,500 N/A 3,338,500 3,338,500
C1 - VACANT LOTS 11,481,535 N/A 11,481,535 11,481,535
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,023,954 1.0678 6,577,721 7,023,954
D2 - FARM & RANCH IMP 6,708,505 N/A 6,708,505 6,708,505
E - NON-AG LAND AND IMPROVEMENTS 196,603,808 0.9993 196,732,690 196,603,808
F1 - COMMERCIAL REAL 56,073,861 0.9664 58,024,121 56,073,861
F2 - INDUSTRIAL REAL 174,445,160 N/A 174,445,160 174,445,160
G - ALL MINERALS 30,422,670 N/A 30,422,670 30,422,670
J - ALL UTILITIES 152,300,010 0.9185 165,822,770 152,300,010
L1 - COMMERCIAL PERSONAL 14,977,720 N/A 14,977,720 14,977,720
L2 - INDUSTRIAL PERSONAL 100,752,740 N/A 100,752,740 100,752,740
M1 - MOBILE HOMES 11,836,758 N/A 11,836,758 11,836,758
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 427,190 N/A 427,190 427,190
Subtotal 1,067,155,247 1,078,625,451 1,067,155,247
Less Total Deductions 335,590,092 334,768,915 335,590,092
Total Taxable Value 731,565,155 743,856,536 731,565,155

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 772,558,497 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 731,565,155 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 772,558,497 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 731,565,155 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 865,216,008 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 894,214,711 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 732,382,839 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 914,628,783 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 747,465,934 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 772,558,497 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 731,565,155 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 772,558,497 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 731,565,155 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 865,216,008 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 894,214,711 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 732,382,839 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 914,628,783 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 747,465,934 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,993,342 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 92,657,511 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,998,703 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,414,072 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,900,779 Loss to the increase in the Over-65/Disabled Homestead

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