taxes Property Tax Assistance

2025 ISD Summary Worksheet

Queen City ISD (all splits)   Cass County  

034-Cass/Cass County

034-907/Queen City ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 107,710,084 1.0229 105,298,743 107,710,084
B - MULTIFAMILY 7,904,460 N/A 7,904,460 7,904,460
C1 - VACANT LOTS 5,913,660 N/A 5,913,660 5,913,660
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,370,127 1.1869 6,209,736 7,370,127
D2 - FARM & RANCH IMP 2,780,360 N/A 2,780,360 2,780,360
E - NON-AG LAND AND IMPROVEMENTS 209,744,793 1.0513 199,509,933 209,744,793
F1 - COMMERCIAL REAL 31,954,911 0.9017 35,438,517 31,954,911
F2 - INDUSTRIAL REAL 283,840,708 N/A 283,840,708 283,840,708
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 26,895,180 0.8159 32,963,819 26,895,180
L1 - COMMERCIAL PERSONAL 12,923,226 N/A 12,923,226 12,923,226
L2 - INDUSTRIAL PERSONAL 107,027,210 N/A 107,027,210 107,027,210
M1 - MOBILE HOMES 18,099,270 N/A 18,099,270 18,099,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,020 N/A 37,020 37,020
S - SPECIAL INVENTORY 575,620 N/A 575,620 575,620
Subtotal 822,776,629 0 818,522,282 822,776,629
Less Total Deductions 200,535,303 0 198,303,908 200,535,303
Total Taxable Value 622,241,326 0 620,218,374 622,241,326

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 650,484,269 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 622,241,326 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 640,717,127 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 612,474,184 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 710,529,624 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 728,567,537 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 630,853,475 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 741,205,792 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 632,403,226 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 650,484,269 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 622,241,326 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 640,717,127 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 612,474,184 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 710,529,624 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 728,567,537 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 630,853,475 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 741,205,792 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 632,403,226 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,242,943 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 9,767,142 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 60,045,355 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,037,913 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,638,255 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,161,900 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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034-907-02/Queen City ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 107,710,084 1.0229 105,298,743 107,710,084
B - MULTIFAMILY 7,904,460 N/A 7,904,460 7,904,460
C1 - VACANT LOTS 5,913,660 N/A 5,913,660 5,913,660
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,370,127 1.1869 6,209,736 7,370,127
D2 - FARM & RANCH IMP 2,780,360 N/A 2,780,360 2,780,360
E - NON-AG LAND AND IMPROVEMENTS 209,744,793 1.0513 199,509,933 209,744,793
F1 - COMMERCIAL REAL 31,954,911 0.9017 35,438,517 31,954,911
F2 - INDUSTRIAL REAL 283,840,708 N/A 283,840,708 283,840,708
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 26,895,180 0.8159 32,963,819 26,895,180
L1 - COMMERCIAL PERSONAL 12,923,226 N/A 12,923,226 12,923,226
L2 - INDUSTRIAL PERSONAL 107,027,210 N/A 107,027,210 107,027,210
M1 - MOBILE HOMES 18,099,270 N/A 18,099,270 18,099,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,020 N/A 37,020 37,020
S - SPECIAL INVENTORY 575,620 N/A 575,620 575,620
Subtotal 822,776,629 818,522,282 822,776,629
Less Total Deductions 200,535,303 198,303,908 200,535,303
Total Taxable Value 622,241,326 620,218,374 622,241,326

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 650,484,269 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 622,241,326 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 640,717,127 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 612,474,184 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 710,529,624 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 728,567,537 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 630,853,475 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 741,205,792 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 632,403,226 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 650,484,269 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 622,241,326 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 640,717,127 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 612,474,184 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 710,529,624 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 728,567,537 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 630,853,475 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 741,205,792 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 632,403,226 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,242,943 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 9,767,142 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 60,045,355 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,037,913 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,638,255 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,161,900 Loss to the increase in the Over-65/Disabled Homestead

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