taxes Property Tax Assistance

2025 ISD Summary Worksheet

Cotton Center ISD (all splits)   Hale County  

095-Hale/Hale County

095-902/Cotton Center ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 143,633 N/A 143,633 143,633
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 28,916 N/A 28,916 28,916
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,075,181 N/A 9,075,181 9,075,181
D2 - FARM & RANCH IMP 1,521,455 N/A 1,521,455 1,521,455
E - NON-AG LAND AND IMPROVEMENTS 17,154,485 N/A 17,154,485 17,154,485
F1 - COMMERCIAL REAL 326,523 N/A 326,523 326,523
F2 - INDUSTRIAL REAL 1,059,659 N/A 1,059,659 1,059,659
G - ALL MINERALS 14,160 N/A 14,160 14,160
J - ALL UTILITIES 14,227,153 N/A 14,227,153 14,227,153
L1 - COMMERCIAL PERSONAL 3,870,098 N/A 3,870,098 3,870,098
L2 - INDUSTRIAL PERSONAL 167,463 N/A 167,463 167,463
M1 - MOBILE HOMES 13,314 N/A 13,314 13,314
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 47,602,040 0 47,602,040 47,602,040
Less Total Deductions 6,684,140 0 6,684,140 6,684,140
Total Taxable Value 40,917,900 0 40,917,900 40,917,900

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 41,823,113 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,917,900 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 41,823,113 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,917,900 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 44,043,386 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 44,761,250 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 40,994,296 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 45,261,245 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 41,314,103 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 41,823,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,917,900 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 41,823,113 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,917,900 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 44,043,386 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 44,761,250 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 40,994,296 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 45,261,245 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 41,314,103 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 905,213 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 2,220,273 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 717,864 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 499,995 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 396,203 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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095-902-02/Cotton Center ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 143,633 N/A 143,633 143,633
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 28,916 N/A 28,916 28,916
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,075,181 N/A 9,075,181 9,075,181
D2 - FARM & RANCH IMP 1,521,455 N/A 1,521,455 1,521,455
E - NON-AG LAND AND IMPROVEMENTS 17,154,485 N/A 17,154,485 17,154,485
F1 - COMMERCIAL REAL 326,523 N/A 326,523 326,523
F2 - INDUSTRIAL REAL 1,059,659 N/A 1,059,659 1,059,659
G - ALL MINERALS 14,160 N/A 14,160 14,160
J - ALL UTILITIES 14,227,153 N/A 14,227,153 14,227,153
L1 - COMMERCIAL PERSONAL 3,870,098 N/A 3,870,098 3,870,098
L2 - INDUSTRIAL PERSONAL 167,463 N/A 167,463 167,463
M1 - MOBILE HOMES 13,314 N/A 13,314 13,314
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 47,602,040 47,602,040 47,602,040
Less Total Deductions 6,684,140 6,684,140 6,684,140
Total Taxable Value 40,917,900 40,917,900 40,917,900

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 41,823,113 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,917,900 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 41,823,113 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,917,900 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 44,043,386 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 44,761,250 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 40,994,296 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 45,261,245 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 41,314,103 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 41,823,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,917,900 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 41,823,113 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,917,900 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 44,043,386 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 44,761,250 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 40,994,296 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 45,261,245 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 41,314,103 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 905,213 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 2,220,273 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 717,864 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 499,995 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 396,203 Loss to the increase in the Over-65/Disabled Homestead

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