taxes Property Tax Assistance

2025 ISD Summary Worksheet

Bells ISD (all splits)   Grayson County  

091-Grayson/Grayson County

091-901/Bells ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 259,602,013 N/A 259,602,013 259,602,013
B - MULTIFAMILY 5,536,514 N/A 5,536,514 5,536,514
C1 - VACANT LOTS 6,809,320 N/A 6,809,320 6,809,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,266,786 N/A 1,266,786 1,266,786
D2 - FARM & RANCH IMP 7,991,599 N/A 7,991,599 7,991,599
E - NON-AG LAND AND IMPROVEMENTS 259,210,307 N/A 259,210,307 259,210,307
F1 - COMMERCIAL REAL 24,018,400 N/A 24,018,400 24,018,400
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 64,245,485 N/A 64,245,485 64,245,485
L1 - COMMERCIAL PERSONAL 12,875,122 N/A 12,875,122 12,875,122
L2 - INDUSTRIAL PERSONAL 24,092,788 N/A 24,092,788 24,092,788
M1 - MOBILE HOMES 4,570,916 N/A 4,570,916 4,570,916
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 670,219,250 0 670,219,250 670,219,250
Less Total Deductions 261,030,429 0 261,030,429 261,030,429
Total Taxable Value 409,188,821 0 409,188,821 409,188,821

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 448,757,435 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 409,188,821 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 448,757,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 409,188,821 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 516,956,577 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 535,628,370 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 432,677,688 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 548,514,965 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 427,187,032 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 448,757,435 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 409,188,821 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 448,757,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 409,188,821 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 516,956,577 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 535,628,370 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 432,677,688 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 548,514,965 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 427,187,032 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,568,614 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 68,199,142 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,671,793 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,886,595 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 17,998,211 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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091-901-02/Bells ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 259,602,013 N/A 259,602,013 259,602,013
B - MULTIFAMILY 5,536,514 N/A 5,536,514 5,536,514
C1 - VACANT LOTS 6,809,320 N/A 6,809,320 6,809,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,266,786 N/A 1,266,786 1,266,786
D2 - FARM & RANCH IMP 7,991,599 N/A 7,991,599 7,991,599
E - NON-AG LAND AND IMPROVEMENTS 259,210,307 N/A 259,210,307 259,210,307
F1 - COMMERCIAL REAL 24,018,400 N/A 24,018,400 24,018,400
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 64,245,485 N/A 64,245,485 64,245,485
L1 - COMMERCIAL PERSONAL 12,875,122 N/A 12,875,122 12,875,122
L2 - INDUSTRIAL PERSONAL 24,092,788 N/A 24,092,788 24,092,788
M1 - MOBILE HOMES 4,570,916 N/A 4,570,916 4,570,916
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 670,219,250 670,219,250 670,219,250
Less Total Deductions 261,030,429 261,030,429 261,030,429
Total Taxable Value 409,188,821 409,188,821 409,188,821

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 448,757,435 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 409,188,821 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 448,757,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 409,188,821 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 516,956,577 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 535,628,370 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 432,677,688 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 548,514,965 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 427,187,032 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 448,757,435 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 409,188,821 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 448,757,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 409,188,821 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 516,956,577 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 535,628,370 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 432,677,688 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 548,514,965 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 427,187,032 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,568,614 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 68,199,142 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,671,793 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,886,595 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 17,998,211 Loss to the increase in the Over-65/Disabled Homestead

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