taxes Property Tax Assistance

2025 ISD Summary Worksheet

De Leon ISD (all splits)   Comanche County   Eastland County   Erath County  

047-Comanche/Comanche County

047-902/De Leon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 206,597,455 1.0552 195,789,855 206,597,455
B - MULTIFAMILY 335,780 N/A 335,780 335,780
C1 - VACANT LOTS 7,447,760 N/A 7,447,760 7,447,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,512,901 0.9338 14,471,086 13,512,901
D2 - FARM & RANCH IMP 30,497,866 N/A 30,497,866 30,497,866
E - NON-AG LAND AND IMPROVEMENTS 219,098,153 1.0462 209,422,819 219,098,153
F1 - COMMERCIAL REAL 24,839,599 N/A 24,839,599 24,839,599
F2 - INDUSTRIAL REAL 8,659,610 N/A 8,659,610 8,659,610
G - ALL MINERALS 1,648,853 N/A 1,648,853 1,648,853
J - ALL UTILITIES 40,749,840 0.9402 43,341,672 40,749,840
L1 - COMMERCIAL PERSONAL 7,156,300 N/A 7,156,300 7,156,300
L2 - INDUSTRIAL PERSONAL 19,032,290 N/A 19,032,290 19,032,290
M1 - MOBILE HOMES 4,509,900 N/A 4,509,900 4,509,900
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 272,090 N/A 272,090 272,090
Subtotal 584,358,397 0 567,425,480 584,358,397
Less Total Deductions 239,945,316 0 230,846,539 239,945,316
Total Taxable Value 344,413,081 0 336,578,941 344,413,081

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 371,638,923 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 344,413,081 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 371,638,923 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 344,413,081 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 428,533,037 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 445,907,614 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 355,304,076 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 458,078,464 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 356,816,430 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 371,638,923 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 344,413,081 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 371,638,923 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 344,413,081 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 428,533,037 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 445,907,614 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 355,304,076 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 458,078,464 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 356,816,430 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,225,842 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 56,894,114 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,374,577 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,170,850 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,403,349 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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067-Eastland/Eastland County

047-902/De Leon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,357,150 N/A 4,357,150 4,357,150
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 104,640 N/A 104,640 104,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,090,494 N/A 2,090,494 2,090,494
D2 - FARM & RANCH IMP 6,054,740 N/A 6,054,740 6,054,740
E - NON-AG LAND AND IMPROVEMENTS 21,234,470 N/A 21,234,470 21,234,470
F1 - COMMERCIAL REAL 995,730 N/A 995,730 995,730
F2 - INDUSTRIAL REAL 125,660 N/A 125,660 125,660
G - ALL MINERALS 132,040 N/A 132,040 132,040
J - ALL UTILITIES 12,142,650 N/A 12,142,650 12,142,650
L1 - COMMERCIAL PERSONAL 738,980 N/A 738,980 738,980
L2 - INDUSTRIAL PERSONAL 602,700 N/A 602,700 602,700
M1 - MOBILE HOMES 548,640 N/A 548,640 548,640
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 49,127,894 0 49,127,894 49,127,894
Less Total Deductions 10,186,670 0 10,186,670 10,186,670
Total Taxable Value 38,941,224 0 38,941,224 38,941,224

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 40,143,129 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 38,941,224 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 40,143,129 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 38,941,224 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 42,835,707 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 43,650,242 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 38,957,451 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 44,211,150 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 39,625,384 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 40,143,129 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 38,941,224 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 40,143,129 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 38,941,224 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 42,835,707 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 43,650,242 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 38,957,451 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 44,211,150 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 39,625,384 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,201,905 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 2,692,578 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 814,535 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 560,908 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 684,160 Loss to the increase in the Over-65/Disabled Homestead

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


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072-Erath/Erath County

047-902/De Leon 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 867,220 N/A 867,220 867,220
D2 - FARM & RANCH IMP 662,320 N/A 662,320 662,320
E - NON-AG LAND AND IMPROVEMENTS 8,981,790 N/A 8,981,790 8,981,790
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 40,350 N/A 40,350 40,350
J - ALL UTILITIES 8,578,110 N/A 8,578,110 8,578,110
L1 - COMMERCIAL PERSONAL 54,740 N/A 54,740 54,740
L2 - INDUSTRIAL PERSONAL 30,340 N/A 30,340 30,340
M1 - MOBILE HOMES 34,290 N/A 34,290 34,290
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 19,249,160 0 19,249,160 19,249,160
Less Total Deductions 5,927,110 0 5,927,110 5,927,110
Total Taxable Value 13,322,050 0 13,322,050 13,322,050

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 14,116,990 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,322,050 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,116,990 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,322,050 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,419,378 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,749,377 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 14,232,369 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 15,978,346 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,643,276 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 14,116,990 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,322,050 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,116,990 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,322,050 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,419,378 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,749,377 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 14,232,369 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 15,978,346 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,643,276 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 794,940 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 1,302,388 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 329,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 228,969 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 321,226 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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047-902-02/De Leon ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 210,954,605 1.0540 200,147,005 210,954,605
B - MULTIFAMILY 335,780 N/A 335,780 335,780
C1 - VACANT LOTS 7,552,400 N/A 7,552,400 7,552,400
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,470,615 0.9450 17,428,800 16,470,615
D2 - FARM & RANCH IMP 37,214,926 N/A 37,214,926 37,214,926
E - NON-AG LAND AND IMPROVEMENTS 249,314,413 1.0404 239,639,079 249,314,413
F1 - COMMERCIAL REAL 25,835,329 N/A 25,835,329 25,835,329
F2 - INDUSTRIAL REAL 8,785,270 N/A 8,785,270 8,785,270
G - ALL MINERALS 1,821,243 N/A 1,821,243 1,821,243
J - ALL UTILITIES 61,470,600 0.9595 64,062,432 61,470,600
L1 - COMMERCIAL PERSONAL 7,950,020 N/A 7,950,020 7,950,020
L2 - INDUSTRIAL PERSONAL 19,665,330 N/A 19,665,330 19,665,330
M1 - MOBILE HOMES 5,092,830 N/A 5,092,830 5,092,830
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 272,090 N/A 272,090 272,090
Subtotal 652,735,451 635,802,534 652,735,451
Less Total Deductions 256,059,096 246,960,319 256,059,096
Total Taxable Value 396,676,355 388,842,215 396,676,355

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 425,899,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 396,676,355 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 425,899,042 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 396,676,355 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 486,788,122 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 505,307,233 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 408,493,896 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 518,267,960 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 410,085,090 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 425,899,042 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 396,676,355 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 425,899,042 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 396,676,355 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 486,788,122 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 505,307,233 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 408,493,896 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 518,267,960 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 410,085,090 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,222,687 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 60,889,080 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,519,111 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,960,727 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,408,735 Loss to the increase in the Over-65/Disabled Homestead

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