taxes Property Tax Assistance

2025 ISD Summary Worksheet

Frisco ISD (all splits)   Collin County   Denton County  

043-Collin/Collin County

043-905/Frisco ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 33,441,939,560 N/A 33,441,939,560 33,441,939,560
B - MULTIFAMILY 6,990,125,958 N/A 6,990,125,958 6,990,125,958
C1 - VACANT LOTS 843,696,480 N/A 843,696,480 843,696,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 396,648 N/A 396,648 396,648
D2 - FARM & RANCH IMP 313,655 N/A 313,655 313,655
E - NON-AG LAND AND IMPROVEMENTS 37,317,988 N/A 37,317,988 37,317,988
F1 - COMMERCIAL REAL 12,758,146,544 N/A 12,758,146,544 12,758,146,544
F2 - INDUSTRIAL REAL 14,281,578 N/A 14,281,578 14,281,578
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 310,662,008 N/A 310,662,008 310,662,008
L1 - COMMERCIAL PERSONAL 1,891,592,394 N/A 1,891,592,394 1,891,592,394
L2 - INDUSTRIAL PERSONAL 50,189,677 N/A 50,189,677 50,189,677
M1 - MOBILE HOMES 931,683 N/A 931,683 931,683
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 373,935,048 N/A 373,935,048 373,935,048
S - SPECIAL INVENTORY 103,077,555 N/A 103,077,555 103,077,555
Subtotal 56,816,606,776 0 56,816,606,776 56,816,606,776
Less Total Deductions 11,423,157,640 0 11,423,157,640 11,423,157,640
Total Taxable Value 45,393,449,136 0 45,393,449,136 45,393,449,136

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 46,867,339,930 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 45,393,449,136 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 46,867,339,930 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 45,393,449,136 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 49,103,520,438 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 49,667,095,898 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 46,917,432,263 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 50,042,889,332 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 45,757,471,787 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 46,867,339,930 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 45,393,449,136 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 46,867,339,930 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 45,393,449,136 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 49,103,520,438 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 49,667,095,898 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 46,917,432,263 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 50,042,889,332 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 45,757,471,787 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,473,890,794 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 2,236,180,508 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 563,575,460 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 375,793,434 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 364,022,651 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

043-905/Frisco ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 20,374,980,092 0.9822 20,744,227,339 20,374,980,092
B - MULTIFAMILY 1,632,327,150 1.2412 1,315,120,166 1,632,327,150
C1 - VACANT LOTS 432,914,955 N/A 432,914,955 432,914,955
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 72,416 0.9817 73,765 72,416
D2 - FARM & RANCH IMP 18,227 N/A 18,227 18,227
E - NON-AG LAND AND IMPROVEMENTS 54,184,136 N/A 54,184,136 54,184,136
F1 - COMMERCIAL REAL 1,841,408,713 1.1795 1,561,177,374 1,841,408,713
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 86,034,987 N/A 86,034,987 86,034,987
L1 - COMMERCIAL PERSONAL 235,193,304 N/A 235,193,304 235,193,304
L2 - INDUSTRIAL PERSONAL 301,720 N/A 301,720 301,720
M1 - MOBILE HOMES 30,643 N/A 30,643 30,643
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 339,035,704 N/A 339,035,704 339,035,704
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 24,996,502,047 0 24,768,312,320 24,996,502,047
Less Total Deductions 5,109,867,730 0 5,159,961,026 5,109,867,730
Total Taxable Value 19,886,634,317 0 19,608,351,294 19,886,634,317

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 20,752,034,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,886,634,317 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 20,752,034,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,886,634,317 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 22,057,263,387 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 22,384,489,771 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 20,104,862,589 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 22,602,665,041 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 20,044,094,196 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 20,752,034,279 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 19,886,634,317 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 20,752,034,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 19,886,634,317 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 22,057,263,387 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 22,384,489,771 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 20,104,862,589 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 22,602,665,041 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,044,094,196 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 865,399,962 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 1,305,229,108 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 327,226,384 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 218,175,270 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 157,459,879 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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043-905-02/Frisco ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 53,816,919,652 0.9932 54,186,166,899 53,816,919,652
B - MULTIFAMILY 8,622,453,108 1.0382 8,305,246,124 8,622,453,108
C1 - VACANT LOTS 1,276,611,435 N/A 1,276,611,435 1,276,611,435
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 469,064 0.9971 470,413 469,064
D2 - FARM & RANCH IMP 331,882 N/A 331,882 331,882
E - NON-AG LAND AND IMPROVEMENTS 91,502,124 N/A 91,502,124 91,502,124
F1 - COMMERCIAL REAL 14,599,555,257 1.0196 14,319,323,918 14,599,555,257
F2 - INDUSTRIAL REAL 14,281,578 N/A 14,281,578 14,281,578
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 396,696,995 N/A 396,696,995 396,696,995
L1 - COMMERCIAL PERSONAL 2,126,785,698 N/A 2,126,785,698 2,126,785,698
L2 - INDUSTRIAL PERSONAL 50,491,397 N/A 50,491,397 50,491,397
M1 - MOBILE HOMES 962,326 N/A 962,326 962,326
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 712,970,752 N/A 712,970,752 712,970,752
S - SPECIAL INVENTORY 103,077,555 N/A 103,077,555 103,077,555
Subtotal 81,813,108,823 81,584,919,096 81,813,108,823
Less Total Deductions 16,533,025,370 16,583,118,666 16,533,025,370
Total Taxable Value 65,280,083,453 65,001,800,430 65,280,083,453

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 67,619,374,209 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 65,280,083,453 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 67,619,374,209 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 65,280,083,453 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 71,160,783,825 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 72,051,585,669 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 67,022,294,852 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 72,645,554,373 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 65,801,565,983 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 67,619,374,209 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 65,280,083,453 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 67,619,374,209 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 65,280,083,453 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 71,160,783,825 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 72,051,585,669 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 67,022,294,852 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 72,645,554,373 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 65,801,565,983 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,339,290,756 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 3,541,409,616 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 890,801,844 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 593,968,704 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 521,482,530 Loss to the increase in the Over-65/Disabled Homestead

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