taxes Property Tax Assistance

2025 ISD Summary Worksheet

Wortham ISD (all splits)   Freestone County   Limestone County   Navarro County  

081-Freestone/Freestone County

081-905/Wortham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,142,288 0.9480 50,783,004 48,142,288
B - MULTIFAMILY 915,502 N/A 915,502 915,502
C1 - VACANT LOTS 2,579,828 N/A 2,579,828 2,579,828
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,023,661 1.0097 3,984,882 4,023,661
D2 - FARM & RANCH IMP 9,907,503 N/A 9,907,503 9,907,503
E - NON-AG LAND AND IMPROVEMENTS 64,886,156 1.0837 59,874,648 64,886,156
F1 - COMMERCIAL REAL 6,230,407 N/A 6,230,407 6,230,407
F2 - INDUSTRIAL REAL 1,609,780 N/A 1,609,780 1,609,780
G - ALL MINERALS 755,150 N/A 755,150 755,150
J - ALL UTILITIES 162,061,572 0.9171 176,710,906 162,061,572
L1 - COMMERCIAL PERSONAL 2,453,074 N/A 2,453,074 2,453,074
L2 - INDUSTRIAL PERSONAL 2,987,610 N/A 2,987,610 2,987,610
M1 - MOBILE HOMES 7,451,405 N/A 7,451,405 7,451,405
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 314,003,936 0 326,243,699 314,003,936
Less Total Deductions 70,028,117 0 70,650,102 70,028,117
Total Taxable Value 243,975,819 0 255,593,597 243,975,819

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 252,173,787 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 243,975,819 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 252,173,787 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 243,975,819 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 272,108,807 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 278,319,041 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 243,975,819 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 282,676,317 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 246,451,227 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 252,173,787 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 243,975,819 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 252,173,787 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 243,975,819 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 272,108,807 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 278,319,041 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 243,975,819 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 282,676,317 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 246,451,227 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,197,968 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 19,935,020 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,210,234 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,357,276 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,475,408 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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147-Limestone/Limestone County

081-905/Wortham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 423,607 N/A 423,607 423,607
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 117,447 N/A 117,447 117,447
D2 - FARM & RANCH IMP 141,374 N/A 141,374 141,374
E - NON-AG LAND AND IMPROVEMENTS 2,255,012 N/A 2,255,012 2,255,012
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 165,600 N/A 165,600 165,600
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 115,746 N/A 115,746 115,746
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 3,218,786 0 3,218,786 3,218,786
Less Total Deductions 835,795 0 835,795 835,795
Total Taxable Value 2,382,991 0 2,382,991 2,382,991

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 2,482,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,382,991 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,482,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,382,991 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,740,108 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,825,108 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,382,991 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 2,885,108 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,396,433 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 2,482,769 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,382,991 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,482,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,382,991 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,740,108 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,825,108 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,382,991 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 2,885,108 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,396,433 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 99,778 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 257,339 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 85,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 60,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,442 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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175-Navarro/Navarro County

081-905/Wortham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,307,910 N/A 2,307,910 2,307,910
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,300,860 N/A 1,300,860 1,300,860
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,794,783 1.0788 1,663,646 1,794,783
D2 - FARM & RANCH IMP 368,600 N/A 368,600 368,600
E - NON-AG LAND AND IMPROVEMENTS 39,370,710 1.0610 37,107,172 39,370,710
F1 - COMMERCIAL REAL 808,890 N/A 808,890 808,890
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 45,020 N/A 45,020 45,020
J - ALL UTILITIES 26,461,720 0.9715 27,238,003 26,461,720
L1 - COMMERCIAL PERSONAL 183,470 N/A 183,470 183,470
L2 - INDUSTRIAL PERSONAL 83,760 N/A 83,760 83,760
M1 - MOBILE HOMES 2,414,940 N/A 2,414,940 2,414,940
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 75,140,663 0 73,522,271 75,140,663
Less Total Deductions 14,012,387 0 14,012,387 14,012,387
Total Taxable Value 61,128,276 0 59,509,884 61,128,276

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 62,596,824 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 61,128,276 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 62,596,824 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 61,128,276 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 65,813,068 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 66,824,336 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 61,370,257 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 67,529,197 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 61,596,045 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 62,596,824 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 61,128,276 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 62,596,824 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 61,128,276 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 65,813,068 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 66,824,336 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 61,370,257 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 67,529,197 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 61,596,045 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,468,548 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 3,216,244 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,011,268 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 704,861 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 467,769 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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081-905-02/Wortham ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 50,873,805 0.9507 53,514,521 50,873,805
B - MULTIFAMILY 915,502 N/A 915,502 915,502
C1 - VACANT LOTS 3,880,688 N/A 3,880,688 3,880,688
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,935,891 1.0295 5,765,975 5,935,891
D2 - FARM & RANCH IMP 10,417,477 N/A 10,417,477 10,417,477
E - NON-AG LAND AND IMPROVEMENTS 106,511,878 1.0733 99,236,832 106,511,878
F1 - COMMERCIAL REAL 7,039,297 N/A 7,039,297 7,039,297
F2 - INDUSTRIAL REAL 1,609,780 N/A 1,609,780 1,609,780
G - ALL MINERALS 800,170 N/A 800,170 800,170
J - ALL UTILITIES 188,688,892 0.9244 204,114,509 188,688,892
L1 - COMMERCIAL PERSONAL 2,636,544 N/A 2,636,544 2,636,544
L2 - INDUSTRIAL PERSONAL 3,071,370 N/A 3,071,370 3,071,370
M1 - MOBILE HOMES 9,982,091 N/A 9,982,091 9,982,091
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 392,363,385 402,984,756 392,363,385
Less Total Deductions 84,876,299 85,498,284 84,876,299
Total Taxable Value 307,487,086 317,486,472 307,487,086

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 317,253,380 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 307,487,086 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 317,253,380 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 307,487,086 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 340,661,983 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 347,968,485 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 307,729,067 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 353,090,622 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 310,443,705 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 317,253,380 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 307,487,086 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 317,253,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 307,487,086 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 340,661,983 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 347,968,485 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 307,729,067 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 353,090,622 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 310,443,705 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,766,294 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 23,408,603 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,306,502 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,122,137 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,956,619 Loss to the increase in the Over-65/Disabled Homestead

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