taxes Property Tax Assistance

2025 ISD Summary Worksheet

Little Elm ISD (all splits)   Denton County  

061-Denton/Denton County

061-914/Little Elm ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,370,201,483 0.9936 10,436,998,272 10,370,201,483
B - MULTIFAMILY 187,743,130 N/A 187,743,130 187,743,130
C1 - VACANT LOTS 158,361,839 N/A 158,361,839 158,361,839
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 52,001 0.9220 56,399 52,001
D2 - FARM & RANCH IMP 2,136,903 N/A 2,136,903 2,136,903
E - NON-AG LAND AND IMPROVEMENTS 81,767,303 N/A 81,767,303 81,767,303
F1 - COMMERCIAL REAL 480,848,584 1.0852 443,096,742 480,848,584
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 65,499,260 N/A 65,499,260 65,499,260
L1 - COMMERCIAL PERSONAL 71,065,675 N/A 71,065,675 71,065,675
L2 - INDUSTRIAL PERSONAL 78,797,011 N/A 78,797,011 78,797,011
M1 - MOBILE HOMES 23,964,360 N/A 23,964,360 23,964,360
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 199,831,715 N/A 199,831,715 199,831,715
S - SPECIAL INVENTORY 243,893 N/A 243,893 243,893
Subtotal 11,720,513,157 0 11,749,562,502 11,720,513,157
Less Total Deductions 3,896,402,826 0 3,913,014,807 3,896,402,826
Total Taxable Value 7,824,110,331 0 7,836,547,695 7,824,110,331

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 8,414,423,285 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,824,110,331 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,414,423,285 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,824,110,331 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,319,126,879 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,548,205,719 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,108,052,381 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 9,701,560,321 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,067,316,349 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 8,414,423,285 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,824,110,331 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,414,423,285 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,824,110,331 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,319,126,879 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,548,205,719 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,108,052,381 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 9,701,560,321 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,067,316,349 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 590,312,954 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 904,703,594 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 229,078,840 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 153,354,602 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 243,206,018 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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061-914-02/Little Elm ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,370,201,483 0.9936 10,436,998,272 10,370,201,483
B - MULTIFAMILY 187,743,130 N/A 187,743,130 187,743,130
C1 - VACANT LOTS 158,361,839 N/A 158,361,839 158,361,839
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 52,001 0.9220 56,399 52,001
D2 - FARM & RANCH IMP 2,136,903 N/A 2,136,903 2,136,903
E - NON-AG LAND AND IMPROVEMENTS 81,767,303 N/A 81,767,303 81,767,303
F1 - COMMERCIAL REAL 480,848,584 1.0852 443,096,742 480,848,584
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 65,499,260 N/A 65,499,260 65,499,260
L1 - COMMERCIAL PERSONAL 71,065,675 N/A 71,065,675 71,065,675
L2 - INDUSTRIAL PERSONAL 78,797,011 N/A 78,797,011 78,797,011
M1 - MOBILE HOMES 23,964,360 N/A 23,964,360 23,964,360
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 199,831,715 N/A 199,831,715 199,831,715
S - SPECIAL INVENTORY 243,893 N/A 243,893 243,893
Subtotal 11,720,513,157 11,749,562,502 11,720,513,157
Less Total Deductions 3,896,402,826 3,913,014,807 3,896,402,826
Total Taxable Value 7,824,110,331 7,836,547,695 7,824,110,331

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 8,414,423,285 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,824,110,331 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,414,423,285 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,824,110,331 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,319,126,879 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,548,205,719 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,108,052,381 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 9,701,560,321 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,067,316,349 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 8,414,423,285 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,824,110,331 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,414,423,285 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,824,110,331 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,319,126,879 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,548,205,719 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,108,052,381 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 9,701,560,321 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,067,316,349 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 590,312,954 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 904,703,594 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 229,078,840 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 153,354,602 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 243,206,018 Loss to the increase in the Over-65/Disabled Homestead

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