taxes Property Tax Assistance

2025 ISD Summary Worksheet

Central ISD (all splits)   Angelina County  

003-Angelina/Angelina County

003-907/Central ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 340,494,434 N/A 340,494,434 340,494,434
B - MULTIFAMILY 2,104,330 N/A 2,104,330 2,104,330
C1 - VACANT LOTS 10,628,130 N/A 10,628,130 10,628,130
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,424,660 N/A 7,424,660 7,424,660
D2 - FARM & RANCH IMP 3,025,540 N/A 3,025,540 3,025,540
E - NON-AG LAND AND IMPROVEMENTS 138,162,920 N/A 138,162,920 138,162,920
F1 - COMMERCIAL REAL 18,007,251 N/A 18,007,251 18,007,251
F2 - INDUSTRIAL REAL 53,342,920 N/A 53,342,920 53,342,920
G - ALL MINERALS 1,803,778 N/A 1,803,778 1,803,778
J - ALL UTILITIES 31,473,150 N/A 31,473,150 31,473,150
L1 - COMMERCIAL PERSONAL 8,300,970 N/A 8,300,970 8,300,970
L2 - INDUSTRIAL PERSONAL 10,652,450 N/A 10,652,450 10,652,450
M1 - MOBILE HOMES 22,613,920 N/A 22,613,920 22,613,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 14,850 N/A 14,850 14,850
S - SPECIAL INVENTORY 286,950 N/A 286,950 286,950
Subtotal 648,336,253 0 648,336,253 648,336,253
Less Total Deductions 306,178,534 0 306,178,534 306,178,534
Total Taxable Value 342,157,719 0 342,157,719 342,157,719

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 387,586,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 342,157,719 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 387,586,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 342,157,719 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 484,026,687 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 513,325,659 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 349,463,191 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 534,548,147 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 358,527,490 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 417,442,012 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 372,012,979 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 417,442,012 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,012,979 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 513,881,947 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,180,919 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 379,318,451 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 564,403,407 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 388,382,750 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,429,033 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 96,439,935 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,298,972 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 21,222,488 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,369,771 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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003-907-02/Central ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 340,494,434 N/A 340,494,434 340,494,434
B - MULTIFAMILY 2,104,330 N/A 2,104,330 2,104,330
C1 - VACANT LOTS 10,628,130 N/A 10,628,130 10,628,130
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,424,660 N/A 7,424,660 7,424,660
D2 - FARM & RANCH IMP 3,025,540 N/A 3,025,540 3,025,540
E - NON-AG LAND AND IMPROVEMENTS 138,162,920 N/A 138,162,920 138,162,920
F1 - COMMERCIAL REAL 18,007,251 N/A 18,007,251 18,007,251
F2 - INDUSTRIAL REAL 53,342,920 N/A 53,342,920 53,342,920
G - ALL MINERALS 1,803,778 N/A 1,803,778 1,803,778
J - ALL UTILITIES 31,473,150 N/A 31,473,150 31,473,150
L1 - COMMERCIAL PERSONAL 8,300,970 N/A 8,300,970 8,300,970
L2 - INDUSTRIAL PERSONAL 10,652,450 N/A 10,652,450 10,652,450
M1 - MOBILE HOMES 22,613,920 N/A 22,613,920 22,613,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 14,850 N/A 14,850 14,850
S - SPECIAL INVENTORY 286,950 N/A 286,950 286,950
Subtotal 648,336,253 648,336,253 648,336,253
Less Total Deductions 306,178,534 306,178,534 306,178,534
Total Taxable Value 342,157,719 342,157,719 342,157,719

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 387,586,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 342,157,719 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 387,586,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 342,157,719 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 484,026,687 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 513,325,659 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 349,463,191 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 534,548,147 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 358,527,490 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 417,442,012 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 372,012,979 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 417,442,012 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,012,979 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 513,881,947 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,180,919 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 379,318,451 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 564,403,407 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 388,382,750 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,429,033 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 96,439,935 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,298,972 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 21,222,488 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,369,771 Loss to the increase in the Over-65/Disabled Homestead

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