taxes Property Tax Assistance

2025 ISD Summary Worksheet

Shamrock ISD (all splits)   Collingsworth County   Wheeler County  

044-Collingsworth/Collingsworth County

242-902/Shamrock ISD

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 1,200,140 N/A 1,200,140 1,200,140
D2 - FARM & RANCH IMP 9,720 N/A 9,720 9,720
E - NON-AG LAND AND IMPROVEMENTS 704,000 N/A 704,000 704,000
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 550,290 N/A 550,290 550,290
J - ALL UTILITIES 2,278,510 N/A 2,278,510 2,278,510
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 28,880 N/A 28,880 28,880
M1 - MOBILE HOMES 0 N/A 0 0
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 4,771,540 0 4,771,540 4,771,540
Less Total Deductions 143,360 0 143,360 143,360
Total Taxable Value 4,628,180 0 4,628,180 4,628,180

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 4,628,180 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,628,180 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,628,180 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,628,180 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,628,180 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,628,180 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,628,180 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 4,628,180 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,628,180 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 4,628,180 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,628,180 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,628,180 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,628,180 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,628,180 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,628,180 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,628,180 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 4,628,180 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,628,180 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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242-Wheeler/Wheeler County

242-902/Shamrock ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 71,496,810 1.1677 61,228,749 71,496,810
B - MULTIFAMILY 625,240 N/A 625,240 625,240
C1 - VACANT LOTS 1,442,270 N/A 1,442,270 1,442,270
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,105,420 0.8982 13,477,872 12,105,420
D2 - FARM & RANCH IMP 2,456,280 N/A 2,456,280 2,456,280
E - NON-AG LAND AND IMPROVEMENTS 33,676,950 1.1098 30,345,062 33,676,950
F1 - COMMERCIAL REAL 24,831,310 0.6945 35,754,226 24,831,310
F2 - INDUSTRIAL REAL 3,826,590 N/A 3,826,590 3,826,590
G - ALL MINERALS 8,827,740 0.9992 8,834,808 8,827,740
J - ALL UTILITIES 35,868,930 0.7737 46,360,256 35,868,930
L1 - COMMERCIAL PERSONAL 5,006,790 N/A 5,006,790 5,006,790
L2 - INDUSTRIAL PERSONAL 8,323,740 N/A 8,323,740 8,323,740
M1 - MOBILE HOMES 1,199,000 N/A 1,199,000 1,199,000
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 209,687,070 0 218,880,883 209,687,070
Less Total Deductions 54,126,861 0 52,892,472 54,126,861
Total Taxable Value 155,560,209 0 165,988,411 155,560,209

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 162,299,699 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 155,560,209 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 162,299,699 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 155,560,209 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 181,163,371 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 187,773,079 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 155,641,547 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 192,595,473 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 157,529,257 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 162,299,699 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 155,560,209 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 162,299,699 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 155,560,209 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 181,163,371 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 187,773,079 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 155,641,547 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 192,595,473 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 157,529,257 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,739,490 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 18,863,672 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,609,708 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,822,394 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,969,048 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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242-902-02/Shamrock ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 71,496,810 1.1677 61,228,749 71,496,810
B - MULTIFAMILY 625,240 N/A 625,240 625,240
C1 - VACANT LOTS 1,442,270 N/A 1,442,270 1,442,270
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,305,560 0.9065 14,678,012 13,305,560
D2 - FARM & RANCH IMP 2,466,000 N/A 2,466,000 2,466,000
E - NON-AG LAND AND IMPROVEMENTS 34,380,950 1.1073 31,049,062 34,380,950
F1 - COMMERCIAL REAL 24,831,310 0.6945 35,754,226 24,831,310
F2 - INDUSTRIAL REAL 3,826,590 N/A 3,826,590 3,826,590
G - ALL MINERALS 9,378,030 0.9992 9,385,098 9,378,030
J - ALL UTILITIES 38,147,440 0.7843 48,638,766 38,147,440
L1 - COMMERCIAL PERSONAL 5,006,790 N/A 5,006,790 5,006,790
L2 - INDUSTRIAL PERSONAL 8,352,620 N/A 8,352,620 8,352,620
M1 - MOBILE HOMES 1,199,000 N/A 1,199,000 1,199,000
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 214,458,610 223,652,423 214,458,610
Less Total Deductions 54,270,221 53,035,832 54,270,221
Total Taxable Value 160,188,389 170,616,591 160,188,389

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 166,927,879 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 160,188,389 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 166,927,879 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 160,188,389 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 185,791,551 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 192,401,259 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 160,269,727 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 197,223,653 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 162,157,437 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 166,927,879 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 160,188,389 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 166,927,879 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 160,188,389 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 185,791,551 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 192,401,259 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 160,269,727 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 197,223,653 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 162,157,437 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,739,490 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 18,863,672 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,609,708 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,822,394 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,969,048 Loss to the increase in the Over-65/Disabled Homestead

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