taxes Property Tax Assistance

2025 ISD Summary Worksheet

Hart ISD (all splits)   Castro County  

035-Castro/Castro County

035-902/Hart ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 21,691,170 0.8781 24,702,392 21,691,170
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 232,990 N/A 232,990 232,990
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,925,040 1.7409 17,763,530 30,925,040
D2 - FARM & RANCH IMP 3,607,120 N/A 3,607,120 3,607,120
E - NON-AG LAND AND IMPROVEMENTS 15,992,700 0.8223 19,448,741 15,992,700
F1 - COMMERCIAL REAL 2,896,110 N/A 2,896,110 2,896,110
F2 - INDUSTRIAL REAL 33,266,690 N/A 33,266,690 33,266,690
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 21,405,390 0.9249 23,143,464 21,405,390
L1 - COMMERCIAL PERSONAL 2,361,730 N/A 2,361,730 2,361,730
L2 - INDUSTRIAL PERSONAL 9,482,480 N/A 9,482,480 9,482,480
M1 - MOBILE HOMES 550,490 N/A 550,490 550,490
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10 N/A 10 10
Subtotal 142,411,920 0 137,455,747 142,411,920
Less Total Deductions 20,183,695 0 20,849,433 20,183,695
Total Taxable Value 122,228,225 0 116,606,314 122,228,225

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 123,486,735 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 122,228,225 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 123,486,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 122,228,225 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 127,574,387 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 129,623,165 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 122,389,925 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 131,366,644 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 122,575,633 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 123,486,735 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 122,228,225 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 123,486,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 122,228,225 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 127,574,387 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 129,623,165 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 122,389,925 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 131,366,644 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 122,575,633 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,258,510 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 4,087,652 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,048,778 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,743,479 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 347,408 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE.


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035-902-02/Hart ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 21,691,170 0.8781 24,702,392 21,691,170
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 232,990 N/A 232,990 232,990
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,925,040 1.7409 17,763,530 30,925,040
D2 - FARM & RANCH IMP 3,607,120 N/A 3,607,120 3,607,120
E - NON-AG LAND AND IMPROVEMENTS 15,992,700 0.8223 19,448,741 15,992,700
F1 - COMMERCIAL REAL 2,896,110 N/A 2,896,110 2,896,110
F2 - INDUSTRIAL REAL 33,266,690 N/A 33,266,690 33,266,690
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 21,405,390 0.9249 23,143,464 21,405,390
L1 - COMMERCIAL PERSONAL 2,361,730 N/A 2,361,730 2,361,730
L2 - INDUSTRIAL PERSONAL 9,482,480 N/A 9,482,480 9,482,480
M1 - MOBILE HOMES 550,490 N/A 550,490 550,490
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10 N/A 10 10
Subtotal 142,411,920 137,455,747 142,411,920
Less Total Deductions 20,183,695 20,849,433 20,183,695
Total Taxable Value 122,228,225 116,606,314 122,228,225

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 123,486,735 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 122,228,225 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 123,486,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 122,228,225 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 127,574,387 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 129,623,165 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 122,389,925 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 131,366,644 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 122,575,633 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 123,486,735 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 122,228,225 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 123,486,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 122,228,225 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 127,574,387 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 129,623,165 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 122,389,925 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 131,366,644 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 122,575,633 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,258,510 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 4,087,652 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,048,778 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,743,479 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 347,408 Loss to the increase in the Over-65/Disabled Homestead

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