taxes Property Tax Assistance

2025 ISD Summary Worksheet

Ponder ISD (all splits)   Denton County  

061-Denton/Denton County

061-906/Ponder ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 967,103,557 1.0058 961,526,702 967,103,557
B - MULTIFAMILY 3,140,332 N/A 3,140,332 3,140,332
C1 - VACANT LOTS 30,793,895 N/A 30,793,895 30,793,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,565,387 0.9697 1,614,296 1,565,387
D2 - FARM & RANCH IMP 7,487,030 N/A 7,487,030 7,487,030
E - NON-AG LAND AND IMPROVEMENTS 223,619,325 1.0562 211,720,626 223,619,325
F1 - COMMERCIAL REAL 125,067,829 1.0629 117,666,600 125,067,829
F2 - INDUSTRIAL REAL 19,435,053 N/A 19,435,053 19,435,053
G - ALL MINERALS 179,850,665 1.0478 171,645,987 179,850,665
J - ALL UTILITIES 79,524,525 N/A 79,524,525 79,524,525
L1 - COMMERCIAL PERSONAL 45,404,371 N/A 45,404,371 45,404,371
L2 - INDUSTRIAL PERSONAL 13,943,281 N/A 13,943,281 13,943,281
M1 - MOBILE HOMES 8,755,020 N/A 8,755,020 8,755,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 10,983,684 N/A 10,983,684 10,983,684
S - SPECIAL INVENTORY 602,267 N/A 602,267 602,267
Subtotal 1,717,276,221 0 1,684,243,669 1,717,276,221
Less Total Deductions 533,244,932 0 531,490,998 533,244,932
Total Taxable Value 1,184,031,289 0 1,152,752,671 1,184,031,289

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 1,257,375,829 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,184,031,289 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,257,375,829 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,184,031,289 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,375,663,709 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,406,348,675 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,209,085,260 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 1,427,076,026 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,213,155,970 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 1,257,375,829 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,184,031,289 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,257,375,829 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,184,031,289 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,375,663,709 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,406,348,675 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,209,085,260 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 1,427,076,026 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,213,155,970 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,344,540 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 118,287,880 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 30,684,966 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,727,351 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 29,124,681 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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061-906-02/Ponder ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 967,103,557 1.0058 961,526,702 967,103,557
B - MULTIFAMILY 3,140,332 N/A 3,140,332 3,140,332
C1 - VACANT LOTS 30,793,895 N/A 30,793,895 30,793,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,565,387 0.9697 1,614,296 1,565,387
D2 - FARM & RANCH IMP 7,487,030 N/A 7,487,030 7,487,030
E - NON-AG LAND AND IMPROVEMENTS 223,619,325 1.0562 211,720,626 223,619,325
F1 - COMMERCIAL REAL 125,067,829 1.0629 117,666,600 125,067,829
F2 - INDUSTRIAL REAL 19,435,053 N/A 19,435,053 19,435,053
G - ALL MINERALS 179,850,665 1.0478 171,645,987 179,850,665
J - ALL UTILITIES 79,524,525 N/A 79,524,525 79,524,525
L1 - COMMERCIAL PERSONAL 45,404,371 N/A 45,404,371 45,404,371
L2 - INDUSTRIAL PERSONAL 13,943,281 N/A 13,943,281 13,943,281
M1 - MOBILE HOMES 8,755,020 N/A 8,755,020 8,755,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 10,983,684 N/A 10,983,684 10,983,684
S - SPECIAL INVENTORY 602,267 N/A 602,267 602,267
Subtotal 1,717,276,221 1,684,243,669 1,717,276,221
Less Total Deductions 533,244,932 531,490,998 533,244,932
Total Taxable Value 1,184,031,289 1,152,752,671 1,184,031,289

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 1,257,375,829 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,184,031,289 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,257,375,829 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,184,031,289 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,375,663,709 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,406,348,675 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,209,085,260 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 1,427,076,026 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,213,155,970 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 1,257,375,829 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,184,031,289 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,257,375,829 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,184,031,289 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,375,663,709 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,406,348,675 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,209,085,260 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 1,427,076,026 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,213,155,970 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,344,540 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 118,287,880 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 30,684,966 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,727,351 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 29,124,681 Loss to the increase in the Over-65/Disabled Homestead

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