taxes Property Tax Assistance

2025 ISD Summary Worksheet

Westhoff ISD (all splits)   Dewitt County  

062-Dewitt/Dewitt County

062-905/Westhoff ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,870 N/A 24,870 24,870
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 9,160 N/A 9,160 9,160
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,124,057 N/A 3,124,057 3,124,057
D2 - FARM & RANCH IMP 20,663,020 N/A 20,663,020 20,663,020
E - NON-AG LAND AND IMPROVEMENTS 54,477,420 N/A 54,477,420 54,477,420
F1 - COMMERCIAL REAL 2,508,620 N/A 2,508,620 2,508,620
F2 - INDUSTRIAL REAL 28,729,980 N/A 28,729,980 28,729,980
G - ALL MINERALS 1,470,395,140 N/A 1,470,395,140 1,470,395,140
J - ALL UTILITIES 83,393,470 N/A 83,393,470 83,393,470
L1 - COMMERCIAL PERSONAL 855,750 N/A 855,750 855,750
L2 - INDUSTRIAL PERSONAL 21,834,670 N/A 21,834,670 21,834,670
M1 - MOBILE HOMES 2,113,300 N/A 2,113,300 2,113,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,688,129,457 0 1,688,129,457 1,688,129,457
Less Total Deductions 76,037,106 0 76,037,106 76,037,106
Total Taxable Value 1,612,092,351 0 1,612,092,351 1,612,092,351

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 1,614,668,448 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,612,092,351 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,614,668,448 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,612,092,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,620,314,576 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,622,018,791 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,612,092,351 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 1,623,230,233 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,613,606,399 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 1,614,668,448 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,612,092,351 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,614,668,448 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,612,092,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,620,314,576 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,622,018,791 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,612,092,351 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 1,623,230,233 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,613,606,399 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,576,097 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 5,646,128 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,704,215 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,211,442 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,514,048 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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062-905-02/Westhoff ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,870 N/A 24,870 24,870
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 9,160 N/A 9,160 9,160
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,124,057 N/A 3,124,057 3,124,057
D2 - FARM & RANCH IMP 20,663,020 N/A 20,663,020 20,663,020
E - NON-AG LAND AND IMPROVEMENTS 54,477,420 N/A 54,477,420 54,477,420
F1 - COMMERCIAL REAL 2,508,620 N/A 2,508,620 2,508,620
F2 - INDUSTRIAL REAL 28,729,980 N/A 28,729,980 28,729,980
G - ALL MINERALS 1,470,395,140 N/A 1,470,395,140 1,470,395,140
J - ALL UTILITIES 83,393,470 N/A 83,393,470 83,393,470
L1 - COMMERCIAL PERSONAL 855,750 N/A 855,750 855,750
L2 - INDUSTRIAL PERSONAL 21,834,670 N/A 21,834,670 21,834,670
M1 - MOBILE HOMES 2,113,300 N/A 2,113,300 2,113,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,688,129,457 1,688,129,457 1,688,129,457
Less Total Deductions 76,037,106 76,037,106 76,037,106
Total Taxable Value 1,612,092,351 1,612,092,351 1,612,092,351

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 1,614,668,448 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,612,092,351 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,614,668,448 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,612,092,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,620,314,576 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,622,018,791 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,612,092,351 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 1,623,230,233 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,613,606,399 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 1,614,668,448 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,612,092,351 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,614,668,448 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,612,092,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,620,314,576 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,622,018,791 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,612,092,351 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 1,623,230,233 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,613,606,399 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,576,097 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 5,646,128 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,704,215 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,211,442 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,514,048 Loss to the increase in the Over-65/Disabled Homestead

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