taxes Property Tax Assistance

2025 ISD Summary Worksheet

Shamrock ISD (all splits)   Collingsworth County   Wheeler County  

044-Collingsworth/Collingsworth County

242-902/Shamrock ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,200,140 N/A 1,200,140 1,200,140
D2 - FARM & RANCH IMP 9,720 N/A 9,720 9,720
E - NON-AG LAND AND IMPROVEMENTS 704,000 N/A 704,000 704,000
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 550,290 N/A 550,290 550,290
J - ALL UTILITIES 2,278,510 N/A 2,278,510 2,278,510
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 28,880 N/A 28,880 28,880
M1 - MOBILE HOMES 0 N/A 0 0
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 4,771,540 0 4,771,540 4,771,540
Less Total Deductions 143,360 0 143,360 143,360
Total Taxable Value 4,628,180 0 4,628,180 4,628,180

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 4,628,180 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,628,180 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,628,180 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,628,180 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,628,180 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,628,180 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,628,180 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 4,628,180 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,628,180 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 4,628,180 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,628,180 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,628,180 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,628,180 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,628,180 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,628,180 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,628,180 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 4,628,180 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,628,180 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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242-Wheeler/Wheeler County

242-902/Shamrock ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 71,496,810 1.1677 61,228,749 61,228,749
B - MULTIFAMILY 625,240 N/A 625,240 625,240
C1 - VACANT LOTS 1,442,270 N/A 1,442,270 1,442,270
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,105,420 0.8982 13,477,872 13,477,872
D2 - FARM & RANCH IMP 2,456,280 N/A 2,456,280 2,456,280
E - NON-AG LAND AND IMPROVEMENTS 33,676,950 1.1098 30,345,062 30,345,062
F1 - COMMERCIAL REAL 24,831,310 0.6973 35,610,655 35,610,655
F2 - INDUSTRIAL REAL 3,826,590 N/A 3,826,590 3,826,590
G - ALL MINERALS 8,827,740 0.9992 8,834,808 8,834,808
J - ALL UTILITIES 35,868,930 0.7737 46,360,256 46,360,256
L1 - COMMERCIAL PERSONAL 5,006,790 N/A 5,006,790 5,006,790
L2 - INDUSTRIAL PERSONAL 8,323,740 N/A 8,323,740 8,323,740
M1 - MOBILE HOMES 1,199,000 N/A 1,199,000 1,199,000
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 209,687,070 0 218,737,312 218,737,312
Less Total Deductions 54,108,144 0 52,873,690 52,873,690
Total Taxable Value 155,578,926 0 165,863,622 165,863,622

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 172,603,112 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 165,863,622 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 172,603,112 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,863,622 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 191,466,784 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 198,076,492 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 165,823,898 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 202,898,886 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 167,832,670 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 172,603,112 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 165,863,622 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 172,603,112 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,863,622 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 191,466,784 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 198,076,492 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 165,823,898 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 202,898,886 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 167,832,670 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,739,490 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 18,863,672 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,609,708 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,822,394 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,969,048 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT.


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242-902-02/Shamrock ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 71,496,810 1.1677 61,228,749 61,228,749
B - MULTIFAMILY 625,240 N/A 625,240 625,240
C1 - VACANT LOTS 1,442,270 N/A 1,442,270 1,442,270
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,305,560 0.9065 14,678,012 14,678,012
D2 - FARM & RANCH IMP 2,466,000 N/A 2,466,000 2,466,000
E - NON-AG LAND AND IMPROVEMENTS 34,380,950 1.1073 31,049,062 31,049,062
F1 - COMMERCIAL REAL 24,831,310 0.6973 35,610,655 35,610,655
F2 - INDUSTRIAL REAL 3,826,590 N/A 3,826,590 3,826,590
G - ALL MINERALS 9,378,030 0.9992 9,385,098 9,385,098
J - ALL UTILITIES 38,147,440 0.7843 48,638,766 48,638,766
L1 - COMMERCIAL PERSONAL 5,006,790 N/A 5,006,790 5,006,790
L2 - INDUSTRIAL PERSONAL 8,352,620 N/A 8,352,620 8,352,620
M1 - MOBILE HOMES 1,199,000 N/A 1,199,000 1,199,000
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 214,458,610 223,508,852 223,508,852
Less Total Deductions 54,251,504 53,017,050 53,017,050
Total Taxable Value 160,207,106 170,491,802 170,491,802

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 177,231,292 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 170,491,802 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 177,231,292 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 170,491,802 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 196,094,964 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 202,704,672 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 170,452,078 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 207,527,066 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 172,460,850 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 177,231,292 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 170,491,802 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 177,231,292 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 170,491,802 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 196,094,964 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 202,704,672 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 170,452,078 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 207,527,066 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 172,460,850 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,739,490 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 18,863,672 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,609,708 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,822,394 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,969,048 Loss to the increase in the Over-65/Disabled Homestead

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