taxes Property Tax Assistance

2025 ISD Summary Worksheet

White Oak ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-908/White Oak ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,904,245 1.0039 467,082,623 468,904,245
B - MULTIFAMILY 33,966,143 1.0120 33,563,382 33,966,143
C1 - VACANT LOTS 5,329,258 N/A 5,329,258 5,329,258
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 252,609 0.9512 265,567 252,609
D2 - FARM & RANCH IMP 50,310 N/A 50,310 50,310
E - NON-AG LAND AND IMPROVEMENTS 70,455,004 0.9992 70,511,413 70,455,004
F1 - COMMERCIAL REAL 34,187,130 0.7330 46,640,014 34,187,130
F2 - INDUSTRIAL REAL 10,324,180 N/A 10,324,180 10,324,180
G - ALL MINERALS 26,294,016 N/A 26,294,016 26,294,016
J - ALL UTILITIES 16,432,288 N/A 16,432,288 16,432,288
L1 - COMMERCIAL PERSONAL 23,210,152 N/A 23,210,152 23,210,152
L2 - INDUSTRIAL PERSONAL 24,999,130 N/A 24,999,130 24,999,130
M1 - MOBILE HOMES 1,528,950 N/A 1,528,950 1,528,950
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 266,270 N/A 266,270 266,270
S - SPECIAL INVENTORY 21,230 N/A 21,230 21,230
Subtotal 716,220,915 0 726,518,783 716,220,915
Less Total Deductions 310,813,413 0 310,306,081 310,813,413
Total Taxable Value 405,407,502 0 416,212,702 405,407,502

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 459,703,262 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 405,407,502 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 426,893,616 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 372,597,856 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 547,269,099 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 570,058,640 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 427,942,702 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 585,374,392 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 427,174,614 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 459,703,262 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 405,407,502 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 426,893,616 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,597,856 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 547,269,099 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 570,058,640 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 427,942,702 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 585,374,392 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 427,174,614 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,295,760 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 32,809,646 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 87,565,837 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,789,541 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,315,752 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,767,112 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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092-908-02/White Oak ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,904,245 1.0039 467,082,623 468,904,245
B - MULTIFAMILY 33,966,143 1.0120 33,563,382 33,966,143
C1 - VACANT LOTS 5,329,258 N/A 5,329,258 5,329,258
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 252,609 0.9512 265,567 252,609
D2 - FARM & RANCH IMP 50,310 N/A 50,310 50,310
E - NON-AG LAND AND IMPROVEMENTS 70,455,004 0.9992 70,511,413 70,455,004
F1 - COMMERCIAL REAL 34,187,130 0.7330 46,640,014 34,187,130
F2 - INDUSTRIAL REAL 10,324,180 N/A 10,324,180 10,324,180
G - ALL MINERALS 26,294,016 N/A 26,294,016 26,294,016
J - ALL UTILITIES 16,432,288 N/A 16,432,288 16,432,288
L1 - COMMERCIAL PERSONAL 23,210,152 N/A 23,210,152 23,210,152
L2 - INDUSTRIAL PERSONAL 24,999,130 N/A 24,999,130 24,999,130
M1 - MOBILE HOMES 1,528,950 N/A 1,528,950 1,528,950
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 266,270 N/A 266,270 266,270
S - SPECIAL INVENTORY 21,230 N/A 21,230 21,230
Subtotal 716,220,915 726,518,783 716,220,915
Less Total Deductions 310,813,413 310,306,081 310,813,413
Total Taxable Value 405,407,502 416,212,702 405,407,502

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 459,703,262 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 405,407,502 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 426,893,616 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 372,597,856 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 547,269,099 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 570,058,640 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 427,942,702 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 585,374,392 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 427,174,614 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 459,703,262 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 405,407,502 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 426,893,616 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,597,856 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 547,269,099 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 570,058,640 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 427,942,702 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 585,374,392 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 427,174,614 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,295,760 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 32,809,646 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 87,565,837 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,789,541 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,315,752 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,767,112 Loss to the increase in the Over-65/Disabled Homestead

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