taxes Property Tax Assistance

2025 ISD Summary Worksheet

Fort Elliott CISD (all splits)   Gray County   Hemphill County   Wheeler County  

090-Gray/Gray County

242-906/Fort Elliott CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 15,380 N/A 15,380 15,380
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 652,410 N/A 652,410 652,410
D2 - FARM & RANCH IMP 53,250 N/A 53,250 53,250
E - NON-AG LAND AND IMPROVEMENTS 845,590 N/A 845,590 845,590
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 8,790 N/A 8,790 8,790
J - ALL UTILITIES 1,052,760 N/A 1,052,760 1,052,760
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 18,020 N/A 18,020 18,020
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 2,646,200 0 2,646,200 2,646,200
Less Total Deductions 559,480 0 559,480 559,480
Total Taxable Value 2,086,720 0 2,086,720 2,086,720

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 2,126,720 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,086,720 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,126,720 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,086,720 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,277,750 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,349,890 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,086,720 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 2,399,890 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,086,720 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 2,126,720 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,086,720 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,126,720 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,086,720 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,277,750 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,349,890 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,086,720 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 2,399,890 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,086,720 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 151,030 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 72,140 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 50,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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106-Hemphill/Hemphill County

242-906/Fort Elliott CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 254,900 N/A 254,900 254,900
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 8,370 N/A 8,370 8,370
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,234,070 N/A 5,234,070 5,234,070
D2 - FARM & RANCH IMP 734,650 N/A 734,650 734,650
E - NON-AG LAND AND IMPROVEMENTS 8,756,640 N/A 8,756,640 8,756,640
F1 - COMMERCIAL REAL 316,710 N/A 316,710 316,710
F2 - INDUSTRIAL REAL 38,804,010 N/A 38,804,010 38,804,010
G - ALL MINERALS 167,746,800 N/A 167,746,800 167,746,800
J - ALL UTILITIES 62,006,620 N/A 62,006,620 62,006,620
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 3,781,180 N/A 3,781,180 3,781,180
M1 - MOBILE HOMES 186,860 N/A 186,860 186,860
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 287,830,810 0 287,830,810 287,830,810
Less Total Deductions 30,264,001 0 30,264,001 30,264,001
Total Taxable Value 257,566,809 0 257,566,809 257,566,809

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 257,916,376 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 257,566,809 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 257,916,376 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 257,566,809 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 259,499,953 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 260,067,983 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 257,599,244 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 260,447,982 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 257,625,049 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 257,916,376 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 257,566,809 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 257,916,376 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 257,566,809 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 259,499,953 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 260,067,983 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 257,599,244 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 260,447,982 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 257,625,049 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 349,567 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 1,583,577 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 568,030 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 379,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 58,240 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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242-Wheeler/Wheeler County

242-906/Fort Elliott CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,849,750 N/A 7,849,750 7,849,750
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 449,330 N/A 449,330 449,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,137,795 0.9361 14,034,940 13,137,795
D2 - FARM & RANCH IMP 2,126,930 N/A 2,126,930 2,126,930
E - NON-AG LAND AND IMPROVEMENTS 34,790,050 0.8731 39,846,581 34,790,050
F1 - COMMERCIAL REAL 1,719,490 N/A 1,719,490 1,719,490
F2 - INDUSTRIAL REAL 72,269,440 N/A 72,269,440 72,269,440
G - ALL MINERALS 373,398,700 1.0022 372,579,026 373,398,700
J - ALL UTILITIES 138,573,250 0.9237 150,019,757 138,573,250
L1 - COMMERCIAL PERSONAL 523,450 N/A 523,450 523,450
L2 - INDUSTRIAL PERSONAL 13,405,480 N/A 13,405,480 13,405,480
M1 - MOBILE HOMES 1,165,520 N/A 1,165,520 1,165,520
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 659,409,185 0 675,989,694 659,409,185
Less Total Deductions 120,114,820 0 120,114,820 120,114,820
Total Taxable Value 539,294,365 0 555,874,874 539,294,365

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 541,908,470 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 539,294,365 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 541,908,470 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 539,294,365 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 548,432,310 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 550,708,229 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 539,305,317 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 552,330,996 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 540,180,254 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 541,908,470 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 539,294,365 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 541,908,470 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 539,294,365 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 548,432,310 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 550,708,229 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 539,305,317 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 552,330,996 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 540,180,254 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,614,105 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 6,523,840 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,275,919 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,622,767 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 885,889 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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242-906-02/Fort Elliott CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,120,030 N/A 8,120,030 8,120,030
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 457,700 N/A 457,700 457,700
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,024,275 0.9550 19,921,420 19,024,275
D2 - FARM & RANCH IMP 2,914,830 N/A 2,914,830 2,914,830
E - NON-AG LAND AND IMPROVEMENTS 44,392,280 0.8977 49,448,811 44,392,280
F1 - COMMERCIAL REAL 2,036,200 N/A 2,036,200 2,036,200
F2 - INDUSTRIAL REAL 111,073,450 N/A 111,073,450 111,073,450
G - ALL MINERALS 541,154,290 1.0015 540,334,616 541,154,290
J - ALL UTILITIES 201,632,630 0.9463 213,079,137 201,632,630
L1 - COMMERCIAL PERSONAL 523,450 N/A 523,450 523,450
L2 - INDUSTRIAL PERSONAL 17,186,660 N/A 17,186,660 17,186,660
M1 - MOBILE HOMES 1,370,400 N/A 1,370,400 1,370,400
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 949,886,195 966,466,704 949,886,195
Less Total Deductions 150,938,301 150,938,301 150,938,301
Total Taxable Value 798,947,894 815,528,403 798,947,894

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 801,951,566 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 798,947,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 801,951,566 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 798,947,894 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 810,210,013 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 813,126,102 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 798,991,281 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 815,178,868 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 799,892,023 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 801,951,566 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 798,947,894 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 801,951,566 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 798,947,894 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 810,210,013 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 813,126,102 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 798,991,281 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 815,178,868 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 799,892,023 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,003,672 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 8,258,447 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,916,089 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,052,766 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 944,129 Loss to the increase in the Over-65/Disabled Homestead

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