taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Diana ISD (all splits)   Harrison County   Upshur County  

102-Harrison/Harrison County

230-906/New Diana ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 78,390 N/A 78,390 78,390
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 552,150 N/A 552,150 552,150
D2 - FARM & RANCH IMP 24,070 N/A 24,070 24,070
E - NON-AG LAND AND IMPROVEMENTS 11,497,109 N/A 11,497,109 11,497,109
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 139,250 N/A 139,250 139,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,048,040 N/A 2,048,040 2,048,040
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 153,340 N/A 153,340 153,340
M1 - MOBILE HOMES 742,110 N/A 742,110 742,110
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 15,234,459 0 15,234,459 15,234,459
Less Total Deductions 6,620,320 0 6,620,320 6,620,320
Total Taxable Value 8,614,139 0 8,614,139 8,614,139

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 9,715,064 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,614,139 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,715,064 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,614,139 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,670,448 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 12,227,893 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,614,139 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 12,627,890 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,338,587 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 9,715,064 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,614,139 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 9,715,064 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,614,139 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,670,448 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 12,227,893 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,614,139 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 12,627,890 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 9,338,587 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,100,925 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 1,955,384 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 557,445 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 399,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 724,448 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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230-Upshur/Upshur County

230-906/New Diana ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 311,747,259 N/A 311,747,259 311,747,259
B - MULTIFAMILY 10,778,098 N/A 10,778,098 10,778,098
C1 - VACANT LOTS 7,216,250 N/A 7,216,250 7,216,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,250,968 N/A 3,250,968 3,250,968
D2 - FARM & RANCH IMP 2,475,140 N/A 2,475,140 2,475,140
E - NON-AG LAND AND IMPROVEMENTS 202,953,710 N/A 202,953,710 202,953,710
F1 - COMMERCIAL REAL 18,576,046 N/A 18,576,046 18,576,046
F2 - INDUSTRIAL REAL 569,130 N/A 569,130 569,130
G - ALL MINERALS 1,057,919 N/A 1,057,919 1,057,919
J - ALL UTILITIES 6,430,190 N/A 6,430,190 6,430,190
L1 - COMMERCIAL PERSONAL 5,679,485 N/A 5,679,485 5,679,485
L2 - INDUSTRIAL PERSONAL 1,006,780 N/A 1,006,780 1,006,780
M1 - MOBILE HOMES 6,315,170 N/A 6,315,170 6,315,170
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,429,670 N/A 1,429,670 1,429,670
S - SPECIAL INVENTORY 24,000 N/A 24,000 24,000
Subtotal 579,509,815 0 579,509,815 579,509,815
Less Total Deductions 254,425,926 0 254,425,926 254,425,926
Total Taxable Value 325,083,889 0 325,083,889 325,083,889

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 368,003,688 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 325,083,889 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 368,003,688 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 325,083,889 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 442,232,750 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 462,569,688 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 335,557,353 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 476,522,111 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 340,022,654 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 368,003,688 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 325,083,889 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 368,003,688 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 325,083,889 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 442,232,750 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 462,569,688 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 335,557,353 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 476,522,111 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 340,022,654 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,919,799 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 74,229,062 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,336,938 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,952,423 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,938,765 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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230-906-02/New Diana ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 311,747,259 N/A 311,747,259 311,747,259
B - MULTIFAMILY 10,778,098 N/A 10,778,098 10,778,098
C1 - VACANT LOTS 7,294,640 N/A 7,294,640 7,294,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,803,118 N/A 3,803,118 3,803,118
D2 - FARM & RANCH IMP 2,499,210 N/A 2,499,210 2,499,210
E - NON-AG LAND AND IMPROVEMENTS 214,450,819 N/A 214,450,819 214,450,819
F1 - COMMERCIAL REAL 18,576,046 N/A 18,576,046 18,576,046
F2 - INDUSTRIAL REAL 708,380 N/A 708,380 708,380
G - ALL MINERALS 1,057,919 N/A 1,057,919 1,057,919
J - ALL UTILITIES 8,478,230 N/A 8,478,230 8,478,230
L1 - COMMERCIAL PERSONAL 5,679,485 N/A 5,679,485 5,679,485
L2 - INDUSTRIAL PERSONAL 1,160,120 N/A 1,160,120 1,160,120
M1 - MOBILE HOMES 7,057,280 N/A 7,057,280 7,057,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,429,670 N/A 1,429,670 1,429,670
S - SPECIAL INVENTORY 24,000 N/A 24,000 24,000
Subtotal 594,744,274 594,744,274 594,744,274
Less Total Deductions 261,046,246 261,046,246 261,046,246
Total Taxable Value 333,698,028 333,698,028 333,698,028

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 377,718,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 333,698,028 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 377,718,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 333,698,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 453,903,198 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 474,797,581 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 344,171,492 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 489,150,001 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 349,361,241 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 377,718,752 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 333,698,028 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 377,718,752 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 333,698,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 453,903,198 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 474,797,581 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 344,171,492 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 489,150,001 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 349,361,241 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,020,724 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 76,184,446 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,894,383 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,352,420 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,663,213 Loss to the increase in the Over-65/Disabled Homestead

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