taxes Property Tax Assistance

2025 ISD Summary Worksheet

Waskom ISD (all splits)   Harrison County  

102-Harrison/Harrison County

102-903/Waskom ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,981,772 0.9861 132,828,082 130,981,772
B - MULTIFAMILY 4,934,217 N/A 4,934,217 4,934,217
C1 - VACANT LOTS 2,916,750 N/A 2,916,750 2,916,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,745,330 1.0112 3,703,987 3,745,330
D2 - FARM & RANCH IMP 872,790 N/A 872,790 872,790
E - NON-AG LAND AND IMPROVEMENTS 131,026,090 0.8840 148,219,559 131,026,090
F1 - COMMERCIAL REAL 28,017,250 N/A 28,017,250 28,017,250
F2 - INDUSTRIAL REAL 6,324,130 N/A 6,324,130 6,324,130
G - ALL MINERALS 388,449,291 1.0041 386,863,152 388,449,291
J - ALL UTILITIES 88,894,020 0.7862 113,067,947 88,894,020
L1 - COMMERCIAL PERSONAL 21,744,550 N/A 21,744,550 21,744,550
L2 - INDUSTRIAL PERSONAL 155,078,990 N/A 155,078,990 155,078,990
M1 - MOBILE HOMES 17,687,030 N/A 17,687,030 17,687,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 47,788 N/A 47,788 47,788
Subtotal 980,719,998 0 1,022,306,222 980,719,998
Less Total Deductions 159,111,304 0 159,454,828 159,111,304
Total Taxable Value 821,608,694 0 862,851,394 821,608,694

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 836,429,365 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 821,608,694 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 822,436,976 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 807,616,305 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 872,705,769 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 885,142,549 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 821,608,694 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 894,551,795 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 826,246,800 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 836,429,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 821,608,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 822,436,976 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 807,616,305 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 872,705,769 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 885,142,549 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 821,608,694 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 894,551,795 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 826,246,800 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,820,671 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,992,389 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 36,276,404 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,436,780 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,409,246 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,638,106 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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102-903-02/Waskom ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,981,772 0.9861 132,828,082 130,981,772
B - MULTIFAMILY 4,934,217 N/A 4,934,217 4,934,217
C1 - VACANT LOTS 2,916,750 N/A 2,916,750 2,916,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,745,330 1.0112 3,703,987 3,745,330
D2 - FARM & RANCH IMP 872,790 N/A 872,790 872,790
E - NON-AG LAND AND IMPROVEMENTS 131,026,090 0.8840 148,219,559 131,026,090
F1 - COMMERCIAL REAL 28,017,250 N/A 28,017,250 28,017,250
F2 - INDUSTRIAL REAL 6,324,130 N/A 6,324,130 6,324,130
G - ALL MINERALS 388,449,291 1.0041 386,863,152 388,449,291
J - ALL UTILITIES 88,894,020 0.7862 113,067,947 88,894,020
L1 - COMMERCIAL PERSONAL 21,744,550 N/A 21,744,550 21,744,550
L2 - INDUSTRIAL PERSONAL 155,078,990 N/A 155,078,990 155,078,990
M1 - MOBILE HOMES 17,687,030 N/A 17,687,030 17,687,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 47,788 N/A 47,788 47,788
Subtotal 980,719,998 1,022,306,222 980,719,998
Less Total Deductions 159,111,304 159,454,828 159,111,304
Total Taxable Value 821,608,694 862,851,394 821,608,694

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 836,429,365 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 821,608,694 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 822,436,976 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 807,616,305 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 872,705,769 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 885,142,549 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 821,608,694 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 894,551,795 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 826,246,800 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 836,429,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 821,608,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 822,436,976 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 807,616,305 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 872,705,769 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 885,142,549 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 821,608,694 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 894,551,795 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 826,246,800 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,820,671 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,992,389 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 36,276,404 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,436,780 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,409,246 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,638,106 Loss to the increase in the Over-65/Disabled Homestead

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