taxes Property Tax Assistance

2025 ISD Summary Worksheet

Marshall ISD (all splits)   Harrison County  

102-Harrison/Harrison County

102-902/Marshall ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,367,223,822 0.9658 1,415,638,664 1,367,223,822
B - MULTIFAMILY 113,082,367 N/A 113,082,367 113,082,367
C1 - VACANT LOTS 22,273,690 N/A 22,273,690 22,273,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,124,820 1.0123 16,916,863 17,124,820
D2 - FARM & RANCH IMP 6,310,740 N/A 6,310,740 6,310,740
E - NON-AG LAND AND IMPROVEMENTS 890,830,388 0.9563 931,538,626 890,830,388
F1 - COMMERCIAL REAL 365,412,292 0.8831 413,783,594 365,412,292
F2 - INDUSTRIAL REAL 260,812,740 N/A 260,812,740 260,812,740
G - ALL MINERALS 627,414,058 0.9929 631,900,552 627,414,058
J - ALL UTILITIES 318,265,180 0.7889 403,429,053 318,265,180
L1 - COMMERCIAL PERSONAL 179,315,990 1.0236 175,181,702 179,315,990
L2 - INDUSTRIAL PERSONAL 477,375,470 N/A 477,375,470 477,375,470
M1 - MOBILE HOMES 62,316,310 N/A 62,316,310 62,316,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 651,650 N/A 651,650 651,650
S - SPECIAL INVENTORY 11,742,071 N/A 11,742,071 11,742,071
Subtotal 4,720,151,588 0 4,942,954,092 4,720,151,588
Less Total Deductions 1,327,192,852 0 1,333,644,995 1,327,192,852
Total Taxable Value 3,392,958,736 0 3,609,309,097 3,392,958,736

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 3,530,515,854 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,392,958,736 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,404,047,468 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,266,490,350 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,836,491,273 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,934,320,158 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,392,958,736 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 4,004,707,885 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,444,016,105 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 3,530,515,854 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,392,958,736 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,404,047,468 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,266,490,350 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,836,491,273 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,934,320,158 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,392,958,736 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 4,004,707,885 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,444,016,105 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 137,557,118 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 126,468,386 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 305,975,419 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 97,828,885 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,387,727 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 51,057,369 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.


Back to top


102-902-02/Marshall ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,367,223,822 0.9658 1,415,638,664 1,367,223,822
B - MULTIFAMILY 113,082,367 N/A 113,082,367 113,082,367
C1 - VACANT LOTS 22,273,690 N/A 22,273,690 22,273,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,124,820 1.0123 16,916,863 17,124,820
D2 - FARM & RANCH IMP 6,310,740 N/A 6,310,740 6,310,740
E - NON-AG LAND AND IMPROVEMENTS 890,830,388 0.9563 931,538,626 890,830,388
F1 - COMMERCIAL REAL 365,412,292 0.8831 413,783,594 365,412,292
F2 - INDUSTRIAL REAL 260,812,740 N/A 260,812,740 260,812,740
G - ALL MINERALS 627,414,058 0.9929 631,900,552 627,414,058
J - ALL UTILITIES 318,265,180 0.7889 403,429,053 318,265,180
L1 - COMMERCIAL PERSONAL 179,315,990 1.0236 175,181,702 179,315,990
L2 - INDUSTRIAL PERSONAL 477,375,470 N/A 477,375,470 477,375,470
M1 - MOBILE HOMES 62,316,310 N/A 62,316,310 62,316,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 651,650 N/A 651,650 651,650
S - SPECIAL INVENTORY 11,742,071 N/A 11,742,071 11,742,071
Subtotal 4,720,151,588 4,942,954,092 4,720,151,588
Less Total Deductions 1,327,192,852 1,333,644,995 1,327,192,852
Total Taxable Value 3,392,958,736 3,609,309,097 3,392,958,736

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 3,530,515,854 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,392,958,736 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,404,047,468 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,266,490,350 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,836,491,273 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,934,320,158 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,392,958,736 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 4,004,707,885 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,444,016,105 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 3,530,515,854 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,392,958,736 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,404,047,468 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,266,490,350 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,836,491,273 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,934,320,158 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,392,958,736 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 4,004,707,885 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,444,016,105 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 137,557,118 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 126,468,386 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 305,975,419 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 97,828,885 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,387,727 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 51,057,369 Loss to the increase in the Over-65/Disabled Homestead

Back to top