taxes Property Tax Assistance

2025 ISD Summary Worksheet

Denton ISD (all splits)   Denton County  

061-Denton/Denton County

061-901/Denton ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 29,413,318,279 0.9983 29,463,406,069 29,413,318,279
B - MULTIFAMILY 4,464,117,195 1.1102 4,021,002,698 4,464,117,195
C1 - VACANT LOTS 681,976,201 0.8488 803,459,238 681,976,201
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,228,431 0.9414 1,304,850 1,228,431
D2 - FARM & RANCH IMP 26,369,634 N/A 26,369,634 26,369,634
E - NON-AG LAND AND IMPROVEMENTS 862,513,100 0.9288 928,631,675 862,513,100
F1 - COMMERCIAL REAL 5,418,055,056 1.1388 4,757,687,966 5,418,055,056
F2 - INDUSTRIAL REAL 195,777,880 N/A 195,777,880 195,777,880
G - ALL MINERALS 53,862,029 N/A 53,862,029 53,862,029
J - ALL UTILITIES 385,671,653 1.0245 376,448,661 385,671,653
L1 - COMMERCIAL PERSONAL 1,490,489,276 1.0212 1,459,546,882 1,490,489,276
L2 - INDUSTRIAL PERSONAL 821,402,359 N/A 821,402,359 821,402,359
M1 - MOBILE HOMES 64,070,141 N/A 64,070,141 64,070,141
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 474,953,194 N/A 474,953,194 474,953,194
S - SPECIAL INVENTORY 96,867,744 N/A 96,867,744 96,867,744
Subtotal 44,450,672,172 0 43,544,791,020 44,450,672,172
Less Total Deductions 12,077,138,335 0 12,088,993,380 12,077,138,335
Total Taxable Value 32,373,533,837 0 31,455,797,640 32,373,533,837

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 34,280,085,154 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 32,373,533,837 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 34,280,085,154 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 32,373,533,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 37,193,602,746 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,928,882,218 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 33,164,629,702 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 38,419,966,600 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 33,161,444,644 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 34,280,085,154 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 32,373,533,837 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 34,280,085,154 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 32,373,533,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,193,602,746 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 37,928,882,218 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 33,164,629,702 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 38,419,966,600 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 33,161,444,644 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,906,551,317 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 2,913,517,592 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 735,279,472 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 491,084,382 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 787,910,807 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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061-901-02/Denton ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 29,413,318,279 0.9983 29,463,406,069 29,413,318,279
B - MULTIFAMILY 4,464,117,195 1.1102 4,021,002,698 4,464,117,195
C1 - VACANT LOTS 681,976,201 0.8488 803,459,238 681,976,201
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,228,431 0.9414 1,304,850 1,228,431
D2 - FARM & RANCH IMP 26,369,634 N/A 26,369,634 26,369,634
E - NON-AG LAND AND IMPROVEMENTS 862,513,100 0.9288 928,631,675 862,513,100
F1 - COMMERCIAL REAL 5,418,055,056 1.1388 4,757,687,966 5,418,055,056
F2 - INDUSTRIAL REAL 195,777,880 N/A 195,777,880 195,777,880
G - ALL MINERALS 53,862,029 N/A 53,862,029 53,862,029
J - ALL UTILITIES 385,671,653 1.0245 376,448,661 385,671,653
L1 - COMMERCIAL PERSONAL 1,490,489,276 1.0212 1,459,546,882 1,490,489,276
L2 - INDUSTRIAL PERSONAL 821,402,359 N/A 821,402,359 821,402,359
M1 - MOBILE HOMES 64,070,141 N/A 64,070,141 64,070,141
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 474,953,194 N/A 474,953,194 474,953,194
S - SPECIAL INVENTORY 96,867,744 N/A 96,867,744 96,867,744
Subtotal 44,450,672,172 43,544,791,020 44,450,672,172
Less Total Deductions 12,077,138,335 12,088,993,380 12,077,138,335
Total Taxable Value 32,373,533,837 31,455,797,640 32,373,533,837

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 34,280,085,154 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 32,373,533,837 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 34,280,085,154 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 32,373,533,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 37,193,602,746 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,928,882,218 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 33,164,629,702 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 38,419,966,600 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 33,161,444,644 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 34,280,085,154 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 32,373,533,837 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 34,280,085,154 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 32,373,533,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,193,602,746 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 37,928,882,218 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 33,164,629,702 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 38,419,966,600 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 33,161,444,644 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,906,551,317 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 2,913,517,592 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 735,279,472 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 491,084,382 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 787,910,807 Loss to the increase in the Over-65/Disabled Homestead

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