taxes Property Tax Assistance

2025 ISD Summary Worksheet

Panther Creek CISD (all splits)   Coleman County   Runnels County  

042-Coleman/Coleman County

042-905/Panther Creek CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,082,870 0.9448 17,022,513 16,082,870
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,546,110 N/A 2,546,110 2,546,110
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,050,408 1.2383 16,999,372 21,050,408
D2 - FARM & RANCH IMP 30,560,794 0.8698 35,135,427 30,560,794
E - NON-AG LAND AND IMPROVEMENTS 114,466,641 1.0402 110,042,916 114,466,641
F1 - COMMERCIAL REAL 2,948,040 N/A 2,948,040 2,948,040
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,181,790 N/A 1,181,790 1,181,790
J - ALL UTILITIES 42,302,860 0.9394 45,031,786 42,302,860
L1 - COMMERCIAL PERSONAL 650,410 N/A 650,410 650,410
L2 - INDUSTRIAL PERSONAL 1,742,130 N/A 1,742,130 1,742,130
M1 - MOBILE HOMES 3,394,080 N/A 3,394,080 3,394,080
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 236,926,133 0 236,694,574 236,926,133
Less Total Deductions 71,439,410 0 73,227,484 71,439,410
Total Taxable Value 165,486,723 0 163,467,090 165,486,723

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 170,361,887 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 165,486,723 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 170,361,887 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,486,723 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 183,232,178 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 187,902,951 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 165,365,759 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 191,318,375 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 167,150,548 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 170,361,887 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 165,486,723 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 170,361,887 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,486,723 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 183,232,178 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 187,902,951 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 165,365,759 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 191,318,375 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 167,150,548 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,875,164 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 12,870,291 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,670,773 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,415,424 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,663,825 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.


Back to top


200-Runnels/Runnels County

042-905/Panther Creek CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,719,360 N/A 5,719,360 5,719,360
D2 - FARM & RANCH IMP 294,940 N/A 294,940 294,940
E - NON-AG LAND AND IMPROVEMENTS 7,707,870 N/A 7,707,870 7,707,870
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 76,810 N/A 76,810 76,810
G - ALL MINERALS 2,311,290 N/A 2,311,290 2,311,290
J - ALL UTILITIES 10,043,110 N/A 10,043,110 10,043,110
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 317,930 N/A 317,930 317,930
M1 - MOBILE HOMES 143,870 N/A 143,870 143,870
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 26,615,180 0 26,615,180 26,615,180
Less Total Deductions 1,665,284 0 1,665,284 1,665,284
Total Taxable Value 24,949,896 0 24,949,896 24,949,896

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 25,109,303 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 24,949,896 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 25,109,303 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,949,896 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 25,658,994 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 25,836,743 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 25,028,152 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 25,964,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 24,999,896 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 25,109,303 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 24,949,896 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 25,109,303 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 24,949,896 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 25,658,994 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 25,836,743 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 25,028,152 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 25,964,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 24,999,896 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 159,407 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 549,691 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 177,749 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 128,198 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 50,000 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


042-905-02/Panther Creek CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,082,870 0.9448 17,022,513 16,082,870
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,546,110 N/A 2,546,110 2,546,110
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,769,768 1.1783 22,718,732 26,769,768
D2 - FARM & RANCH IMP 30,855,734 0.8709 35,430,367 30,855,734
E - NON-AG LAND AND IMPROVEMENTS 122,174,511 1.0376 117,750,786 122,174,511
F1 - COMMERCIAL REAL 2,948,040 N/A 2,948,040 2,948,040
F2 - INDUSTRIAL REAL 76,810 N/A 76,810 76,810
G - ALL MINERALS 3,493,080 N/A 3,493,080 3,493,080
J - ALL UTILITIES 52,345,970 0.9505 55,074,896 52,345,970
L1 - COMMERCIAL PERSONAL 650,410 N/A 650,410 650,410
L2 - INDUSTRIAL PERSONAL 2,060,060 N/A 2,060,060 2,060,060
M1 - MOBILE HOMES 3,537,950 N/A 3,537,950 3,537,950
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 263,541,313 263,309,754 263,541,313
Less Total Deductions 73,104,694 74,892,768 73,104,694
Total Taxable Value 190,436,619 188,416,986 190,436,619

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 195,471,190 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 190,436,619 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 195,471,190 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 190,436,619 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 208,891,172 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 213,739,694 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 190,393,911 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 217,283,316 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 192,150,444 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 195,471,190 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 190,436,619 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 195,471,190 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 190,436,619 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 208,891,172 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 213,739,694 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 190,393,911 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 217,283,316 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 192,150,444 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,034,571 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 13,419,982 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,848,522 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,543,622 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,713,825 Loss to the increase in the Over-65/Disabled Homestead

Back to top