taxes Property Tax Assistance

2025 ISD Summary Worksheet

Baird ISD (all splits)   Callahan County  

030-Callahan/Callahan County

030-903/Baird ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,657,879 N/A 83,657,879 83,657,879
B - MULTIFAMILY 550,240 N/A 550,240 550,240
C1 - VACANT LOTS 1,398,415 N/A 1,398,415 1,398,415
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,097,209 N/A 20,097,209 20,097,209
D2 - FARM & RANCH IMP 10,339,496 N/A 10,339,496 10,339,496
E - NON-AG LAND AND IMPROVEMENTS 111,132,479 N/A 111,132,479 111,132,479
F1 - COMMERCIAL REAL 17,252,350 N/A 17,252,350 17,252,350
F2 - INDUSTRIAL REAL 579,166,440 N/A 579,166,440 579,166,440
G - ALL MINERALS 1,858,805 N/A 1,858,805 1,858,805
J - ALL UTILITIES 207,020,820 N/A 207,020,820 207,020,820
L1 - COMMERCIAL PERSONAL 5,796,370 N/A 5,796,370 5,796,370
L2 - INDUSTRIAL PERSONAL 11,383,820 N/A 11,383,820 11,383,820
M1 - MOBILE HOMES 4,736,920 N/A 4,736,920 4,736,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,715,130 N/A 8,715,130 8,715,130
Subtotal 1,063,106,373 0 1,063,106,373 1,063,106,373
Less Total Deductions 392,330,072 0 392,330,072 392,330,072
Total Taxable Value 670,776,301 0 670,776,301 670,776,301

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 683,412,747 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 670,776,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 683,412,747 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 670,776,301 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 714,606,963 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 724,820,691 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 674,672,727 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 732,005,044 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 675,259,566 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 960,262,317 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 947,625,871 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 960,262,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 947,625,871 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 991,456,533 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,001,670,261 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 951,522,297 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 1,008,854,614 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 952,109,136 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,636,446 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 31,194,216 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,213,728 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,184,353 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,483,265 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top

030-903-02/Baird ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,657,879 N/A 83,657,879 83,657,879
B - MULTIFAMILY 550,240 N/A 550,240 550,240
C1 - VACANT LOTS 1,398,415 N/A 1,398,415 1,398,415
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,097,209 N/A 20,097,209 20,097,209
D2 - FARM & RANCH IMP 10,339,496 N/A 10,339,496 10,339,496
E - NON-AG LAND AND IMPROVEMENTS 111,132,479 N/A 111,132,479 111,132,479
F1 - COMMERCIAL REAL 17,252,350 N/A 17,252,350 17,252,350
F2 - INDUSTRIAL REAL 579,166,440 N/A 579,166,440 579,166,440
G - ALL MINERALS 1,858,805 N/A 1,858,805 1,858,805
J - ALL UTILITIES 207,020,820 N/A 207,020,820 207,020,820
L1 - COMMERCIAL PERSONAL 5,796,370 N/A 5,796,370 5,796,370
L2 - INDUSTRIAL PERSONAL 11,383,820 N/A 11,383,820 11,383,820
M1 - MOBILE HOMES 4,736,920 N/A 4,736,920 4,736,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,715,130 N/A 8,715,130 8,715,130
Subtotal 1,063,106,373 1,063,106,373 1,063,106,373
Less Total Deductions 392,330,072 392,330,072 392,330,072
Total Taxable Value 670,776,301 670,776,301 670,776,301

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 683,412,747 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 670,776,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 683,412,747 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 670,776,301 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 714,606,963 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 724,820,691 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 674,672,727 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 732,005,044 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 675,259,566 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 960,262,317 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 947,625,871 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 960,262,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 947,625,871 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 991,456,533 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,001,670,261 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 951,522,297 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 1,008,854,614 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 952,109,136 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,636,446 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 31,194,216 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,213,728 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,184,353 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,483,265 Loss to the increase in the Over-65/Disabled Homestead

Back to top