taxes Property Tax Assistance

2025 ISD Summary Worksheet

Celina ISD (all splits)   Collin County   Denton County  

043-Collin/Collin County

043-903/Celina ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,789,304,287 N/A 4,789,304,287 4,789,304,287
B - MULTIFAMILY 457,515,825 N/A 457,515,825 457,515,825
C1 - VACANT LOTS 323,730,280 N/A 323,730,280 323,730,280
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,995,539 N/A 4,995,539 4,995,539
D2 - FARM & RANCH IMP 7,792,749 N/A 7,792,749 7,792,749
E - NON-AG LAND AND IMPROVEMENTS 639,535,718 N/A 639,535,718 639,535,718
F1 - COMMERCIAL REAL 358,336,660 N/A 358,336,660 358,336,660
F2 - INDUSTRIAL REAL 20,516,087 N/A 20,516,087 20,516,087
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 82,411,134 N/A 82,411,134 82,411,134
L1 - COMMERCIAL PERSONAL 84,355,353 N/A 84,355,353 84,355,353
L2 - INDUSTRIAL PERSONAL 10,333,536 N/A 10,333,536 10,333,536
M1 - MOBILE HOMES 1,164,906 N/A 1,164,906 1,164,906
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 741,714,490 N/A 741,714,490 741,714,490
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 7,521,706,564 0 7,521,706,564 7,521,706,564
Less Total Deductions 1,601,687,658 0 1,601,687,658 1,601,687,658
Total Taxable Value 5,920,018,906 0 5,920,018,906 5,920,018,906

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 6,173,869,315 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,920,018,906 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 6,173,869,315 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,920,018,906 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,568,615,317 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 6,668,982,114 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 6,125,154,649 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 6,736,025,316 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,979,966,849 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 6,173,869,315 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,920,018,906 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,173,869,315 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,920,018,906 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,568,615,317 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,668,982,114 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,125,154,649 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 6,736,025,316 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,979,966,849 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 253,850,409 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 394,746,002 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 100,366,797 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 67,043,202 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 59,947,943 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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061-Denton/Denton County

043-903/Celina ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 283,310,703 N/A 283,310,703 283,310,703
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,720,366 N/A 12,720,366 12,720,366
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 235,276 N/A 235,276 235,276
D2 - FARM & RANCH IMP 403,762 N/A 403,762 403,762
E - NON-AG LAND AND IMPROVEMENTS 141,868,789 N/A 141,868,789 141,868,789
F1 - COMMERCIAL REAL 14,769,389 N/A 14,769,389 14,769,389
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,063,470 N/A 5,063,470 5,063,470
L1 - COMMERCIAL PERSONAL 1,014,342 N/A 1,014,342 1,014,342
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 546,959 N/A 546,959 546,959
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 60,847,455 N/A 60,847,455 60,847,455
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 520,780,511 0 520,780,511 520,780,511
Less Total Deductions 78,711,907 0 78,711,907 78,711,907
Total Taxable Value 442,068,604 0 442,068,604 442,068,604

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 457,035,477 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 442,068,604 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 457,035,477 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 442,068,604 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 480,859,715 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 486,859,713 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 442,763,368 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 490,859,675 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 443,034,538 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 457,035,477 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 442,068,604 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 457,035,477 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 442,068,604 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 480,859,715 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 486,859,713 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 442,763,368 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 490,859,675 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 443,034,538 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,966,873 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 23,824,238 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,999,998 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,999,962 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 965,934 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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043-903-02/Celina ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,072,614,990 N/A 5,072,614,990 5,072,614,990
B - MULTIFAMILY 457,515,825 N/A 457,515,825 457,515,825
C1 - VACANT LOTS 336,450,646 N/A 336,450,646 336,450,646
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,230,815 N/A 5,230,815 5,230,815
D2 - FARM & RANCH IMP 8,196,511 N/A 8,196,511 8,196,511
E - NON-AG LAND AND IMPROVEMENTS 781,404,507 N/A 781,404,507 781,404,507
F1 - COMMERCIAL REAL 373,106,049 N/A 373,106,049 373,106,049
F2 - INDUSTRIAL REAL 20,516,087 N/A 20,516,087 20,516,087
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 87,474,604 N/A 87,474,604 87,474,604
L1 - COMMERCIAL PERSONAL 85,369,695 N/A 85,369,695 85,369,695
L2 - INDUSTRIAL PERSONAL 10,333,536 N/A 10,333,536 10,333,536
M1 - MOBILE HOMES 1,711,865 N/A 1,711,865 1,711,865
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 802,561,945 N/A 802,561,945 802,561,945
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 8,042,487,075 8,042,487,075 8,042,487,075
Less Total Deductions 1,680,399,565 1,680,399,565 1,680,399,565
Total Taxable Value 6,362,087,510 6,362,087,510 6,362,087,510

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 6,630,904,792 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,362,087,510 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 6,630,904,792 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,362,087,510 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,049,475,032 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,155,841,827 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 6,567,918,017 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 7,226,884,991 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 6,423,001,387 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 6,630,904,792 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,362,087,510 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,630,904,792 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,362,087,510 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,049,475,032 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,155,841,827 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,567,918,017 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 7,226,884,991 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 6,423,001,387 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 268,817,282 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 418,570,240 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 106,366,795 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 71,043,164 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 60,913,877 Loss to the increase in the Over-65/Disabled Homestead

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