taxes Property Tax Assistance

2025 ISD Summary Worksheet

McLeod ISD (all splits)   Cass County  

034-Cass/Cass County

034-906/McLeod ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,524,100 0.9619 8,861,732 8,524,100
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 99,350 N/A 99,350 99,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,626,757 1.1173 4,141,080 4,626,757
D2 - FARM & RANCH IMP 1,090,310 N/A 1,090,310 1,090,310
E - NON-AG LAND AND IMPROVEMENTS 40,731,710 0.9909 41,105,773 40,731,710
F1 - COMMERCIAL REAL 660,616 N/A 660,616 660,616
F2 - INDUSTRIAL REAL 30,000 N/A 30,000 30,000
G - ALL MINERALS 2,981,387 1.0095 2,953,330 2,981,387
J - ALL UTILITIES 1,007,990 N/A 1,007,990 1,007,990
L1 - COMMERCIAL PERSONAL 1,670,630 N/A 1,670,630 1,670,630
L2 - INDUSTRIAL PERSONAL 129,320 N/A 129,320 129,320
M1 - MOBILE HOMES 3,258,100 N/A 3,258,100 3,258,100
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 64,810,270 0 65,008,231 64,810,270
Less Total Deductions 23,510,655 0 23,931,415 23,510,655
Total Taxable Value 41,299,615 0 41,076,816 41,299,615

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 45,196,372 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,299,615 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 45,196,372 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,299,615 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,488,803 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 55,997,551 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 41,894,355 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 57,814,539 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,577,191 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 45,196,372 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,299,615 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 45,196,372 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,299,615 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,488,803 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 55,997,551 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 41,894,355 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 57,814,539 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,577,191 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,896,757 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 8,292,431 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,508,748 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,816,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,277,576 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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034-906-02/McLeod ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,524,100 0.9619 8,861,732 8,524,100
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 99,350 N/A 99,350 99,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,626,757 1.1173 4,141,080 4,626,757
D2 - FARM & RANCH IMP 1,090,310 N/A 1,090,310 1,090,310
E - NON-AG LAND AND IMPROVEMENTS 40,731,710 0.9909 41,105,773 40,731,710
F1 - COMMERCIAL REAL 660,616 N/A 660,616 660,616
F2 - INDUSTRIAL REAL 30,000 N/A 30,000 30,000
G - ALL MINERALS 2,981,387 1.0095 2,953,330 2,981,387
J - ALL UTILITIES 1,007,990 N/A 1,007,990 1,007,990
L1 - COMMERCIAL PERSONAL 1,670,630 N/A 1,670,630 1,670,630
L2 - INDUSTRIAL PERSONAL 129,320 N/A 129,320 129,320
M1 - MOBILE HOMES 3,258,100 N/A 3,258,100 3,258,100
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 64,810,270 65,008,231 64,810,270
Less Total Deductions 23,510,655 23,931,415 23,510,655
Total Taxable Value 41,299,615 41,076,816 41,299,615

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 45,196,372 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,299,615 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 45,196,372 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,299,615 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,488,803 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 55,997,551 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 41,894,355 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 57,814,539 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,577,191 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 45,196,372 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,299,615 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 45,196,372 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,299,615 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,488,803 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 55,997,551 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 41,894,355 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 57,814,539 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,577,191 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,896,757 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 8,292,431 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,508,748 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,816,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,277,576 Loss to the increase in the Over-65/Disabled Homestead

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