taxes Property Tax Assistance

2025 ISD Summary Worksheet

Westphalia ISD (all splits)   Falls County  

073-Falls/Falls County

073-904/Westphalia ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,980,940 N/A 11,980,940 11,980,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 100,020 N/A 100,020 100,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,613,337 N/A 2,613,337 2,613,337
D2 - FARM & RANCH IMP 2,034,350 N/A 2,034,350 2,034,350
E - NON-AG LAND AND IMPROVEMENTS 20,220,148 N/A 20,220,148 20,220,148
F1 - COMMERCIAL REAL 1,079,960 N/A 1,079,960 1,079,960
F2 - INDUSTRIAL REAL 405,570 N/A 405,570 405,570
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,292,240 N/A 3,292,240 3,292,240
L1 - COMMERCIAL PERSONAL 292,120 N/A 292,120 292,120
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 530,990 N/A 530,990 530,990
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 42,549,675 0 42,549,675 42,549,675
Less Total Deductions 21,821,393 0 21,821,393 21,821,393
Total Taxable Value 20,728,282 0 20,728,282 20,728,282

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 24,328,215 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,728,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 24,328,215 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,728,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 31,145,636 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 33,084,949 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 21,140,488 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 34,398,624 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 21,642,945 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 24,328,215 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,728,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 24,328,215 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,728,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 31,145,636 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 33,084,949 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 21,140,488 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 34,398,624 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 21,642,945 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,599,933 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 6,817,421 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,939,313 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,313,675 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 914,663 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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073-904-02/Westphalia ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,980,940 N/A 11,980,940 11,980,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 100,020 N/A 100,020 100,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,613,337 N/A 2,613,337 2,613,337
D2 - FARM & RANCH IMP 2,034,350 N/A 2,034,350 2,034,350
E - NON-AG LAND AND IMPROVEMENTS 20,220,148 N/A 20,220,148 20,220,148
F1 - COMMERCIAL REAL 1,079,960 N/A 1,079,960 1,079,960
F2 - INDUSTRIAL REAL 405,570 N/A 405,570 405,570
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,292,240 N/A 3,292,240 3,292,240
L1 - COMMERCIAL PERSONAL 292,120 N/A 292,120 292,120
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 530,990 N/A 530,990 530,990
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 42,549,675 42,549,675 42,549,675
Less Total Deductions 21,821,393 21,821,393 21,821,393
Total Taxable Value 20,728,282 20,728,282 20,728,282

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 24,328,215 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,728,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 24,328,215 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,728,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 31,145,636 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 33,084,949 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 21,140,488 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 34,398,624 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 21,642,945 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 24,328,215 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,728,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 24,328,215 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,728,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 31,145,636 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 33,084,949 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 21,140,488 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 34,398,624 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 21,642,945 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,599,933 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 6,817,421 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,939,313 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,313,675 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 914,663 Loss to the increase in the Over-65/Disabled Homestead

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