taxes Property Tax Assistance

2025 ISD Summary Worksheet

Avinger ISD (all splits)   Cass County   Marion County  

034-Cass/Cass County

034-902/Avinger ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 76,493,110 1.0044 76,158,015 76,493,110
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,496,440 N/A 2,496,440 2,496,440
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,227,765 1.1143 4,691,529 5,227,765
D2 - FARM & RANCH IMP 1,183,070 N/A 1,183,070 1,183,070
E - NON-AG LAND AND IMPROVEMENTS 46,252,265 0.9822 47,090,475 46,252,265
F1 - COMMERCIAL REAL 4,350,240 N/A 4,350,240 4,350,240
F2 - INDUSTRIAL REAL 115,240 N/A 115,240 115,240
G - ALL MINERALS 43,145,013 1.0235 42,154,385 43,145,013
J - ALL UTILITIES 8,878,060 N/A 8,878,060 8,878,060
L1 - COMMERCIAL PERSONAL 1,253,214 N/A 1,253,214 1,253,214
L2 - INDUSTRIAL PERSONAL 709,220 N/A 709,220 709,220
M1 - MOBILE HOMES 1,726,670 N/A 1,726,670 1,726,670
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 191,830,307 0 190,806,558 191,830,307
Less Total Deductions 60,804,592 0 60,605,955 60,804,592
Total Taxable Value 131,025,715 0 130,200,603 131,025,715

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 139,054,008 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 131,025,715 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 139,054,008 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 131,025,715 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 155,447,365 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 160,158,945 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 139,663,824 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 163,372,266 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 135,610,293 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 139,054,008 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 131,025,715 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 139,054,008 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 131,025,715 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 155,447,365 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 160,158,945 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 139,663,824 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 163,372,266 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 135,610,293 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,028,293 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 16,393,357 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,711,580 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,213,321 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,584,578 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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155-Marion/Marion County

034-902/Avinger ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,113,490 N/A 1,113,490 1,113,490
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 123,670 N/A 123,670 123,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,377,580 N/A 1,377,580 1,377,580
D2 - FARM & RANCH IMP 247,820 N/A 247,820 247,820
E - NON-AG LAND AND IMPROVEMENTS 5,162,810 N/A 5,162,810 5,162,810
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 79,510 N/A 79,510 79,510
L1 - COMMERCIAL PERSONAL 159,850 N/A 159,850 159,850
L2 - INDUSTRIAL PERSONAL 72,070 N/A 72,070 72,070
M1 - MOBILE HOMES 137,150 N/A 137,150 137,150
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 8,473,950 0 8,473,950 8,473,950
Less Total Deductions 3,176,506 0 3,176,506 3,176,506
Total Taxable Value 5,297,444 0 5,297,444 5,297,444

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 5,741,482 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,297,444 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,741,482 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,297,444 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,666,912 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 6,921,911 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,297,444 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 7,091,910 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,402,064 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 5,741,482 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,297,444 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,741,482 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,297,444 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,666,912 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,921,911 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,297,444 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 7,091,910 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,402,064 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 444,038 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 925,430 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 254,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 169,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 104,620 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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034-902-02/Avinger ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 77,606,600 1.0043 77,271,505 77,606,600
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,620,110 N/A 2,620,110 2,620,110
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,605,345 1.0884 6,069,109 6,605,345
D2 - FARM & RANCH IMP 1,430,890 N/A 1,430,890 1,430,890
E - NON-AG LAND AND IMPROVEMENTS 51,415,075 0.9840 52,253,285 51,415,075
F1 - COMMERCIAL REAL 4,350,240 N/A 4,350,240 4,350,240
F2 - INDUSTRIAL REAL 115,240 N/A 115,240 115,240
G - ALL MINERALS 43,145,013 1.0235 42,154,385 43,145,013
J - ALL UTILITIES 8,957,570 N/A 8,957,570 8,957,570
L1 - COMMERCIAL PERSONAL 1,413,064 N/A 1,413,064 1,413,064
L2 - INDUSTRIAL PERSONAL 781,290 N/A 781,290 781,290
M1 - MOBILE HOMES 1,863,820 N/A 1,863,820 1,863,820
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 200,304,257 199,280,508 200,304,257
Less Total Deductions 63,981,098 63,782,461 63,981,098
Total Taxable Value 136,323,159 135,498,047 136,323,159

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 144,795,490 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 136,323,159 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 144,795,490 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 136,323,159 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 162,114,277 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 167,080,856 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 144,961,268 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 170,464,176 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 141,012,357 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 144,795,490 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 136,323,159 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 144,795,490 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 136,323,159 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 162,114,277 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 167,080,856 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 144,961,268 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 170,464,176 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 141,012,357 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,472,331 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 17,318,787 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,966,579 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,383,320 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,689,198 Loss to the increase in the Over-65/Disabled Homestead

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