taxes Property Tax Assistance

2025 ISD Summary Worksheet

Petrolia CISD (all splits)   Clay County  

039-Clay/Clay County

039-903/Petrolia CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 141,704,315 N/A 141,704,315 141,704,315
B - MULTIFAMILY 224,880 N/A 224,880 224,880
C1 - VACANT LOTS 3,962,140 N/A 3,962,140 3,962,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,773,560 N/A 12,773,560 12,773,560
D2 - FARM & RANCH IMP 7,839,820 N/A 7,839,820 7,839,820
E - NON-AG LAND AND IMPROVEMENTS 73,063,150 N/A 73,063,150 73,063,150
F1 - COMMERCIAL REAL 6,623,830 N/A 6,623,830 6,623,830
F2 - INDUSTRIAL REAL 29,210 N/A 29,210 29,210
G - ALL MINERALS 1,580,340 N/A 1,580,340 1,580,340
J - ALL UTILITIES 58,877,660 N/A 58,877,660 58,877,660
L1 - COMMERCIAL PERSONAL 2,701,650 N/A 2,701,650 2,701,650
L2 - INDUSTRIAL PERSONAL 614,390 N/A 614,390 614,390
M1 - MOBILE HOMES 5,707,990 N/A 5,707,990 5,707,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 20,320 N/A 20,320 20,320
Subtotal 315,723,255 0 315,723,255 315,723,255
Less Total Deductions 131,057,092 0 131,057,092 131,057,092
Total Taxable Value 184,666,163 0 184,666,163 184,666,163

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 202,774,203 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 184,666,163 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 202,774,203 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 184,666,163 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,911,581 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 250,982,866 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 184,820,611 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 258,774,455 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 191,902,212 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 202,774,203 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 184,666,163 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 202,774,203 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 184,666,163 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,911,581 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 250,982,866 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 184,820,611 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 258,774,455 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 191,902,212 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,108,040 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 37,137,378 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,071,285 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,791,589 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,236,049 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top

039-903-02/Petrolia CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 141,704,315 N/A 141,704,315 141,704,315
B - MULTIFAMILY 224,880 N/A 224,880 224,880
C1 - VACANT LOTS 3,962,140 N/A 3,962,140 3,962,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,773,560 N/A 12,773,560 12,773,560
D2 - FARM & RANCH IMP 7,839,820 N/A 7,839,820 7,839,820
E - NON-AG LAND AND IMPROVEMENTS 73,063,150 N/A 73,063,150 73,063,150
F1 - COMMERCIAL REAL 6,623,830 N/A 6,623,830 6,623,830
F2 - INDUSTRIAL REAL 29,210 N/A 29,210 29,210
G - ALL MINERALS 1,580,340 N/A 1,580,340 1,580,340
J - ALL UTILITIES 58,877,660 N/A 58,877,660 58,877,660
L1 - COMMERCIAL PERSONAL 2,701,650 N/A 2,701,650 2,701,650
L2 - INDUSTRIAL PERSONAL 614,390 N/A 614,390 614,390
M1 - MOBILE HOMES 5,707,990 N/A 5,707,990 5,707,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 20,320 N/A 20,320 20,320
Subtotal 315,723,255 315,723,255 315,723,255
Less Total Deductions 131,057,092 131,057,092 131,057,092
Total Taxable Value 184,666,163 184,666,163 184,666,163

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 202,774,203 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 184,666,163 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 202,774,203 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 184,666,163 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,911,581 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 250,982,866 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 184,820,611 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 258,774,455 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 191,902,212 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 202,774,203 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 184,666,163 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 202,774,203 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 184,666,163 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,911,581 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 250,982,866 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 184,820,611 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 258,774,455 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 191,902,212 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,108,040 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 37,137,378 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,071,285 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,791,589 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,236,049 Loss to the increase in the Over-65/Disabled Homestead

Back to top