taxes Property Tax Assistance

2025 ISD Summary Worksheet

Linden-Kildare CISD (all splits)   Cass County  

034-Cass/Cass County

034-905/Linden-Kildare CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 90,379,890 0.9963 90,715,537 90,379,890
B - MULTIFAMILY 3,767,205 N/A 3,767,205 3,767,205
C1 - VACANT LOTS 2,833,580 N/A 2,833,580 2,833,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,680,547 1.1551 25,696,318 29,680,547
D2 - FARM & RANCH IMP 10,604,901 N/A 10,604,901 10,604,901
E - NON-AG LAND AND IMPROVEMENTS 294,798,881 1.0192 289,245,370 294,798,881
F1 - COMMERCIAL REAL 22,331,413 N/A 22,331,413 22,331,413
F2 - INDUSTRIAL REAL 2,310,340 N/A 2,310,340 2,310,340
G - ALL MINERALS 149,596,373 1.0201 146,648,733 149,596,373
J - ALL UTILITIES 34,058,710 0.8389 40,599,249 34,058,710
L1 - COMMERCIAL PERSONAL 7,433,933 N/A 7,433,933 7,433,933
L2 - INDUSTRIAL PERSONAL 17,739,670 N/A 17,739,670 17,739,670
M1 - MOBILE HOMES 18,365,560 N/A 18,365,560 18,365,560
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 121,560 N/A 121,560 121,560
Subtotal 684,022,563 0 678,413,369 684,022,563
Less Total Deductions 212,320,573 0 212,802,929 212,320,573
Total Taxable Value 471,701,990 0 465,610,440 471,701,990

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 504,168,930 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 471,701,990 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 504,168,930 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 471,701,990 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 574,404,145 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 595,350,968 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 480,578,182 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 609,974,765 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 484,006,295 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 504,168,930 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 471,701,990 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 504,168,930 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 471,701,990 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 574,404,145 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 595,350,968 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 480,578,182 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 609,974,765 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 484,006,295 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,466,940 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 70,235,215 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,946,823 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,623,797 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,304,305 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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034-905-02/Linden-Kildare CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 90,379,890 0.9963 90,715,537 90,379,890
B - MULTIFAMILY 3,767,205 N/A 3,767,205 3,767,205
C1 - VACANT LOTS 2,833,580 N/A 2,833,580 2,833,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,680,547 1.1551 25,696,318 29,680,547
D2 - FARM & RANCH IMP 10,604,901 N/A 10,604,901 10,604,901
E - NON-AG LAND AND IMPROVEMENTS 294,798,881 1.0192 289,245,370 294,798,881
F1 - COMMERCIAL REAL 22,331,413 N/A 22,331,413 22,331,413
F2 - INDUSTRIAL REAL 2,310,340 N/A 2,310,340 2,310,340
G - ALL MINERALS 149,596,373 1.0201 146,648,733 149,596,373
J - ALL UTILITIES 34,058,710 0.8389 40,599,249 34,058,710
L1 - COMMERCIAL PERSONAL 7,433,933 N/A 7,433,933 7,433,933
L2 - INDUSTRIAL PERSONAL 17,739,670 N/A 17,739,670 17,739,670
M1 - MOBILE HOMES 18,365,560 N/A 18,365,560 18,365,560
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 121,560 N/A 121,560 121,560
Subtotal 684,022,563 678,413,369 684,022,563
Less Total Deductions 212,320,573 212,802,929 212,320,573
Total Taxable Value 471,701,990 465,610,440 471,701,990

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 504,168,930 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 471,701,990 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 504,168,930 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 471,701,990 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 574,404,145 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 595,350,968 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 480,578,182 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 609,974,765 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 484,006,295 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 504,168,930 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 471,701,990 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 504,168,930 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 471,701,990 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 574,404,145 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 595,350,968 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 480,578,182 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 609,974,765 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 484,006,295 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,466,940 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 70,235,215 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,946,823 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,623,797 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,304,305 Loss to the increase in the Over-65/Disabled Homestead

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