taxes Property Tax Assistance

2025 ISD Summary Worksheet

Calhoun County ISD (all splits)   Calhoun County  

029-Calhoun/Calhoun County

029-901/Calhoun County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,193,957,521 0.9924 2,210,759,292 2,193,957,521
B - MULTIFAMILY 48,086,786 N/A 48,086,786 48,086,786
C1 - VACANT LOTS 182,327,685 1.0058 181,276,283 182,327,685
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,121,443 0.9957 32,259,065 32,121,443
D2 - FARM & RANCH IMP 8,160,524 N/A 8,160,524 8,160,524
E - NON-AG LAND AND IMPROVEMENTS 163,005,792 N/A 163,005,792 163,005,792
F1 - COMMERCIAL REAL 314,961,455 0.8838 356,371,866 314,961,455
F2 - INDUSTRIAL REAL 3,728,768,650 N/A 3,728,768,650 3,728,768,650
G - ALL MINERALS 16,054,000 N/A 16,054,000 16,054,000
J - ALL UTILITIES 189,938,740 0.9651 196,807,315 189,938,740
L1 - COMMERCIAL PERSONAL 162,029,630 N/A 162,029,630 162,029,630
L2 - INDUSTRIAL PERSONAL 657,268,810 N/A 657,268,810 657,268,810
M1 - MOBILE HOMES 12,096,620 N/A 12,096,620 12,096,620
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,927,000 N/A 17,927,000 17,927,000
S - SPECIAL INVENTORY 10,229,420 N/A 10,229,420 10,229,420
Subtotal 7,736,934,076 0 7,801,101,053 7,736,934,076
Less Total Deductions 2,741,582,182 0 2,744,565,023 2,741,582,182
Total Taxable Value 4,995,351,894 0 5,056,536,030 4,995,351,894

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 5,131,872,387 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,995,351,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,058,049,875 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,921,529,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,396,380,162 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,470,976,599 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,077,413,444 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 5,522,017,254 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,058,277,201 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 6,826,805,987 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,690,285,494 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,752,983,475 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,616,462,982 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,091,313,762 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,165,910,199 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,772,347,044 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 7,216,950,854 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 6,753,210,801 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 136,520,493 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 73,822,512 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 264,507,775 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 74,596,437 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 51,040,655 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 62,925,307 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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029-901-02/Calhoun County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,193,957,521 0.9924 2,210,759,292 2,193,957,521
B - MULTIFAMILY 48,086,786 N/A 48,086,786 48,086,786
C1 - VACANT LOTS 182,327,685 1.0058 181,276,283 182,327,685
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,121,443 0.9957 32,259,065 32,121,443
D2 - FARM & RANCH IMP 8,160,524 N/A 8,160,524 8,160,524
E - NON-AG LAND AND IMPROVEMENTS 163,005,792 N/A 163,005,792 163,005,792
F1 - COMMERCIAL REAL 314,961,455 0.8838 356,371,866 314,961,455
F2 - INDUSTRIAL REAL 3,728,768,650 N/A 3,728,768,650 3,728,768,650
G - ALL MINERALS 16,054,000 N/A 16,054,000 16,054,000
J - ALL UTILITIES 189,938,740 0.9651 196,807,315 189,938,740
L1 - COMMERCIAL PERSONAL 162,029,630 N/A 162,029,630 162,029,630
L2 - INDUSTRIAL PERSONAL 657,268,810 N/A 657,268,810 657,268,810
M1 - MOBILE HOMES 12,096,620 N/A 12,096,620 12,096,620
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,927,000 N/A 17,927,000 17,927,000
S - SPECIAL INVENTORY 10,229,420 N/A 10,229,420 10,229,420
Subtotal 7,736,934,076 7,801,101,053 7,736,934,076
Less Total Deductions 2,741,582,182 2,744,565,023 2,741,582,182
Total Taxable Value 4,995,351,894 5,056,536,030 4,995,351,894

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 5,131,872,387 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,995,351,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,058,049,875 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,921,529,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,396,380,162 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,470,976,599 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,077,413,444 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 5,522,017,254 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,058,277,201 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 6,826,805,987 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,690,285,494 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,752,983,475 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,616,462,982 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,091,313,762 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,165,910,199 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,772,347,044 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 7,216,950,854 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 6,753,210,801 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 136,520,493 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 73,822,512 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 264,507,775 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 74,596,437 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 51,040,655 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 62,925,307 Loss to the increase in the Over-65/Disabled Homestead

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