taxes Property Tax Assistance

2025 ISD Summary Worksheet

Harper ISD (all splits)   Gillespie County   Kerr County   Kimble County  

086-Gillespie/Gillespie County

086-902/Harper ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 128,613,346 0.9783 131,466,162 128,613,346
B - MULTIFAMILY 240,400 N/A 240,400 240,400
C1 - VACANT LOTS 9,093,460 N/A 9,093,460 9,093,460
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,113,520 1.1062 12,758,877 14,113,520
D2 - FARM & RANCH IMP 13,069,983 N/A 13,069,983 13,069,983
E - NON-AG LAND AND IMPROVEMENTS 618,982,375 0.9719 636,878,666 618,982,375
F1 - COMMERCIAL REAL 23,208,070 N/A 23,208,070 23,208,070
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 78,052,450 0.8661 90,119,443 78,052,450
L1 - COMMERCIAL PERSONAL 4,970,990 N/A 4,970,990 4,970,990
L2 - INDUSTRIAL PERSONAL 2,410,280 N/A 2,410,280 2,410,280
M1 - MOBILE HOMES 2,808,820 N/A 2,808,820 2,808,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 790 N/A 790 790
Subtotal 895,564,484 0 927,025,941 895,564,484
Less Total Deductions 296,210,224 0 303,041,240 296,210,224
Total Taxable Value 599,354,260 0 623,984,701 599,354,260

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 639,314,252 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 599,354,260 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 639,314,252 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 599,354,260 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 704,648,989 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 721,882,051 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 684,305,227 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 733,431,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 628,087,803 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 639,314,252 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 599,354,260 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 639,314,252 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 599,354,260 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 704,648,989 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 721,882,051 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 684,305,227 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 733,431,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 628,087,803 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,959,992 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 65,334,737 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,233,062 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,549,890 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 28,733,543 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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133-Kerr/Kerr County

086-902/Harper ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,456,899 N/A 2,456,899 2,456,899
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,565,989 N/A 1,565,989 1,565,989
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,107,297 0.8881 2,372,776 2,107,297
D2 - FARM & RANCH IMP 309,092 N/A 309,092 309,092
E - NON-AG LAND AND IMPROVEMENTS 131,200,428 0.9593 136,766,838 131,200,428
F1 - COMMERCIAL REAL 438,199 N/A 438,199 438,199
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,370,693 N/A 5,370,693 5,370,693
L1 - COMMERCIAL PERSONAL 61,871 N/A 61,871 61,871
L2 - INDUSTRIAL PERSONAL 208,641 N/A 208,641 208,641
M1 - MOBILE HOMES 5,778,539 N/A 5,778,539 5,778,539
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 149,497,648 0 155,329,537 149,497,648
Less Total Deductions 61,688,382 0 61,688,382 61,688,382
Total Taxable Value 87,809,266 0 93,641,155 87,809,266

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 95,118,380 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,809,266 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 95,118,380 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,809,266 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 108,304,798 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 112,091,476 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 97,185,484 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 114,680,308 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 93,120,250 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 95,118,380 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 87,809,266 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 95,118,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 87,809,266 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 108,304,798 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 112,091,476 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 97,185,484 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 114,680,308 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 93,120,250 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,309,114 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 13,186,418 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,786,678 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,588,832 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,310,984 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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134-Kimble/Kimble County

086-902/Harper ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 532,230 N/A 532,230 532,230
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 196,960 N/A 196,960 196,960
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,276,430 1.1096 4,755,042 5,276,430
D2 - FARM & RANCH IMP 2,337,210 N/A 2,337,210 2,337,210
E - NON-AG LAND AND IMPROVEMENTS 98,154,650 0.9851 99,639,275 98,154,650
F1 - COMMERCIAL REAL 98,090 N/A 98,090 98,090
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 36,592,980 0.9718 37,654,847 36,592,980
L1 - COMMERCIAL PERSONAL 279,150 N/A 279,150 279,150
L2 - INDUSTRIAL PERSONAL 36,597,890 N/A 36,597,890 36,597,890
M1 - MOBILE HOMES 3,748,620 N/A 3,748,620 3,748,620
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 183,814,210 0 185,839,314 183,814,210
Less Total Deductions 35,672,426 0 35,672,426 35,672,426
Total Taxable Value 148,141,784 0 150,166,888 148,141,784

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 152,185,162 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 148,141,784 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 152,185,162 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 148,141,784 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 160,142,405 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 162,514,780 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 150,152,280 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 164,104,768 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 150,498,860 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 152,185,162 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 148,141,784 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 152,185,162 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 148,141,784 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 160,142,405 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 162,514,780 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 150,152,280 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 164,104,768 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 150,498,860 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,043,378 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 7,957,243 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,372,375 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,589,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,357,076 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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086-902-02/Harper ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 131,602,475 0.9788 134,455,291 131,602,475
B - MULTIFAMILY 240,400 N/A 240,400 240,400
C1 - VACANT LOTS 10,856,409 N/A 10,856,409 10,856,409
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,497,247 1.0810 19,886,695 21,497,247
D2 - FARM & RANCH IMP 15,716,285 N/A 15,716,285 15,716,285
E - NON-AG LAND AND IMPROVEMENTS 848,337,453 0.9714 873,284,779 848,337,453
F1 - COMMERCIAL REAL 23,744,359 N/A 23,744,359 23,744,359
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 120,016,123 0.9014 133,144,983 120,016,123
L1 - COMMERCIAL PERSONAL 5,312,011 N/A 5,312,011 5,312,011
L2 - INDUSTRIAL PERSONAL 39,216,811 N/A 39,216,811 39,216,811
M1 - MOBILE HOMES 12,335,979 N/A 12,335,979 12,335,979
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 790 N/A 790 790
Subtotal 1,228,876,342 1,268,194,792 1,228,876,342
Less Total Deductions 393,571,032 400,402,048 393,571,032
Total Taxable Value 835,305,310 867,792,744 835,305,310

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 886,617,794 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 835,305,310 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 886,617,794 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 835,305,310 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 973,096,192 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 996,488,307 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 931,642,991 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 1,012,217,017 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 871,706,913 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 886,617,794 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 835,305,310 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 886,617,794 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 835,305,310 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 973,096,192 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 996,488,307 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 931,642,991 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 1,012,217,017 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 871,706,913 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 51,312,484 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 86,478,398 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,392,115 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,728,710 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 36,401,603 Loss to the increase in the Over-65/Disabled Homestead

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