taxes Property Tax Assistance

2025 ISD Summary Worksheet

Smithville ISD (all splits)   Bastrop County   Fayette County  

011-Bastrop/Bastrop County

011-904/Smithville ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 970,591,608 N/A 970,591,608 970,591,608
B - MULTIFAMILY 19,756,092 N/A 19,756,092 19,756,092
C1 - VACANT LOTS 63,782,467 N/A 63,782,467 63,782,467
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,157,015 N/A 15,157,015 15,157,015
D2 - FARM & RANCH IMP 954,785 N/A 954,785 954,785
E - NON-AG LAND AND IMPROVEMENTS 732,067,601 N/A 732,067,601 732,067,601
F1 - COMMERCIAL REAL 102,535,548 N/A 102,535,548 102,535,548
F2 - INDUSTRIAL REAL 6,445,684 N/A 6,445,684 6,445,684
G - ALL MINERALS 5,664,395 N/A 5,664,395 5,664,395
J - ALL UTILITIES 59,695,810 N/A 59,695,810 59,695,810
L1 - COMMERCIAL PERSONAL 23,171,735 N/A 23,171,735 23,171,735
L2 - INDUSTRIAL PERSONAL 226,895,813 N/A 226,895,813 226,895,813
M1 - MOBILE HOMES 52,942,545 N/A 52,942,545 52,942,545
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 213,166 N/A 213,166 213,166
Subtotal 2,279,874,264 0 2,279,874,264 2,279,874,264
Less Total Deductions 878,045,923 0 878,045,923 878,045,923
Total Taxable Value 1,401,828,341 0 1,401,828,341 1,401,828,341

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 1,507,998,412 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,401,828,341 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,507,998,412 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,401,828,341 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,692,035,604 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,742,401,801 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,483,125,211 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 1,777,341,806 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,465,554,166 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 1,693,289,531 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,587,119,460 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,693,289,531 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,587,119,460 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,877,326,723 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,927,692,920 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,668,416,330 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 1,962,632,925 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,650,845,285 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 106,170,071 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 184,037,192 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 50,366,197 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 34,940,005 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 63,725,825 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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075-Fayette/Fayette County

011-904/Smithville ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,341,020 N/A 5,341,020 5,341,020
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 401,400 N/A 401,400 401,400
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 509,550 N/A 509,550 509,550
D2 - FARM & RANCH IMP 154,560 N/A 154,560 154,560
E - NON-AG LAND AND IMPROVEMENTS 26,001,520 N/A 26,001,520 26,001,520
F1 - COMMERCIAL REAL 521,820 N/A 521,820 521,820
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 791,310 N/A 791,310 791,310
J - ALL UTILITIES 3,144,210 N/A 3,144,210 3,144,210
L1 - COMMERCIAL PERSONAL 7,000 N/A 7,000 7,000
L2 - INDUSTRIAL PERSONAL 4,611,100 N/A 4,611,100 4,611,100
M1 - MOBILE HOMES 446,550 N/A 446,550 446,550
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 41,930,040 0 41,930,040 41,930,040
Less Total Deductions 9,103,929 0 9,103,929 9,103,929
Total Taxable Value 32,826,111 0 32,826,111 32,826,111

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 34,128,660 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 32,826,111 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 34,128,660 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 32,826,111 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 36,965,748 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,775,697 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 33,279,798 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 38,350,112 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 33,352,304 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 34,128,660 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 32,826,111 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 34,128,660 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 32,826,111 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 36,965,748 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 37,775,697 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 33,279,798 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 38,350,112 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 33,352,304 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,302,549 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 2,837,088 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 809,949 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 574,415 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 526,193 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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011-904-02/Smithville ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 975,932,628 N/A 975,932,628 975,932,628
B - MULTIFAMILY 19,756,092 N/A 19,756,092 19,756,092
C1 - VACANT LOTS 64,183,867 N/A 64,183,867 64,183,867
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,666,565 N/A 15,666,565 15,666,565
D2 - FARM & RANCH IMP 1,109,345 N/A 1,109,345 1,109,345
E - NON-AG LAND AND IMPROVEMENTS 758,069,121 N/A 758,069,121 758,069,121
F1 - COMMERCIAL REAL 103,057,368 N/A 103,057,368 103,057,368
F2 - INDUSTRIAL REAL 6,445,684 N/A 6,445,684 6,445,684
G - ALL MINERALS 6,455,705 N/A 6,455,705 6,455,705
J - ALL UTILITIES 62,840,020 N/A 62,840,020 62,840,020
L1 - COMMERCIAL PERSONAL 23,178,735 N/A 23,178,735 23,178,735
L2 - INDUSTRIAL PERSONAL 231,506,913 N/A 231,506,913 231,506,913
M1 - MOBILE HOMES 53,389,095 N/A 53,389,095 53,389,095
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 213,166 N/A 213,166 213,166
Subtotal 2,321,804,304 2,321,804,304 2,321,804,304
Less Total Deductions 887,149,852 887,149,852 887,149,852
Total Taxable Value 1,434,654,452 1,434,654,452 1,434,654,452

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 1,542,127,072 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,434,654,452 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,542,127,072 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,434,654,452 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,729,001,352 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,780,177,498 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,516,405,009 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 1,815,691,918 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,498,906,470 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 1,727,418,191 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,619,945,571 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,727,418,191 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,619,945,571 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,914,292,471 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,965,468,617 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,701,696,128 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 2,000,983,037 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,684,197,589 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 107,472,620 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 186,874,280 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 51,176,146 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 35,514,420 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 64,252,018 Loss to the increase in the Over-65/Disabled Homestead

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