taxes Property Tax Assistance

2025 ISD Summary Worksheet

Wharton ISD (all splits)   Wharton County  

241-Wharton/Wharton County

241-904/Wharton ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 687,854,112 0.9801 701,820,337 687,854,112
B - MULTIFAMILY 34,377,749 N/A 34,377,749 34,377,749
C1 - VACANT LOTS 36,549,670 N/A 36,549,670 36,549,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,834,307 0.9904 29,114,060 28,834,307
D2 - FARM & RANCH IMP 4,239,287 N/A 4,239,287 4,239,287
E - NON-AG LAND AND IMPROVEMENTS 133,193,814 1.0164 131,044,681 133,193,814
F1 - COMMERCIAL REAL 168,040,817 0.9594 175,151,988 168,040,817
F2 - INDUSTRIAL REAL 1,429,672,950 N/A 1,429,672,950 1,429,672,950
G - ALL MINERALS 16,052,400 N/A 16,052,400 16,052,400
J - ALL UTILITIES 126,509,808 0.9409 134,456,167 126,509,808
L1 - COMMERCIAL PERSONAL 64,999,340 0.9360 69,443,739 64,999,340
L2 - INDUSTRIAL PERSONAL 115,684,289 N/A 115,684,289 115,684,289
M1 - MOBILE HOMES 3,803,435 N/A 3,803,435 3,803,435
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,953,604 N/A 2,953,604 2,953,604
Subtotal 2,852,765,582 0 2,884,364,356 2,852,765,582
Less Total Deductions 1,322,005,147 0 1,325,756,109 1,322,005,147
Total Taxable Value 1,530,760,435 0 1,558,608,247 1,530,760,435

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 1,603,176,337 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,530,760,435 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,603,176,337 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,530,760,435 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,738,469,793 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,776,905,839 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,564,123,356 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 1,803,239,321 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,565,253,837 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 2,396,124,197 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,323,708,295 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,396,124,197 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,323,708,295 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,531,417,653 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,569,853,699 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,357,071,216 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 2,596,187,181 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,358,201,697 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,415,902 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 135,293,456 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 38,436,046 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,333,482 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,493,402 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

241-904-02/Wharton ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 687,854,112 0.9801 701,820,337 687,854,112
B - MULTIFAMILY 34,377,749 N/A 34,377,749 34,377,749
C1 - VACANT LOTS 36,549,670 N/A 36,549,670 36,549,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,834,307 0.9904 29,114,060 28,834,307
D2 - FARM & RANCH IMP 4,239,287 N/A 4,239,287 4,239,287
E - NON-AG LAND AND IMPROVEMENTS 133,193,814 1.0164 131,044,681 133,193,814
F1 - COMMERCIAL REAL 168,040,817 0.9594 175,151,988 168,040,817
F2 - INDUSTRIAL REAL 1,429,672,950 N/A 1,429,672,950 1,429,672,950
G - ALL MINERALS 16,052,400 N/A 16,052,400 16,052,400
J - ALL UTILITIES 126,509,808 0.9409 134,456,167 126,509,808
L1 - COMMERCIAL PERSONAL 64,999,340 0.9360 69,443,739 64,999,340
L2 - INDUSTRIAL PERSONAL 115,684,289 N/A 115,684,289 115,684,289
M1 - MOBILE HOMES 3,803,435 N/A 3,803,435 3,803,435
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,953,604 N/A 2,953,604 2,953,604
Subtotal 2,852,765,582 2,884,364,356 2,852,765,582
Less Total Deductions 1,322,005,147 1,325,756,109 1,322,005,147
Total Taxable Value 1,530,760,435 1,558,608,247 1,530,760,435

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 1,603,176,337 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,530,760,435 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,603,176,337 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,530,760,435 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,738,469,793 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,776,905,839 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,564,123,356 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 1,803,239,321 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,565,253,837 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 2,396,124,197 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,323,708,295 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,396,124,197 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,323,708,295 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,531,417,653 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,569,853,699 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,357,071,216 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 2,596,187,181 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,358,201,697 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,415,902 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 135,293,456 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 38,436,046 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,333,482 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,493,402 Loss to the increase in the Over-65/Disabled Homestead

Back to top