taxes Property Tax Assistance

2025 ISD Summary Worksheet

LaPoynor ISD (all splits)   Anderson County   Henderson County  

001-Anderson/Anderson County

107-910/LaPoynor ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,330,439 0.8777 7,212,532 6,330,439
B - MULTIFAMILY 155,611 N/A 155,611 155,611
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,718,477 1.3088 2,077,113 2,718,477
D2 - FARM & RANCH IMP 1,098,390 N/A 1,098,390 1,098,390
E - NON-AG LAND AND IMPROVEMENTS 66,459,361 0.8873 74,900,666 66,459,361
F1 - COMMERCIAL REAL 707,003 N/A 707,003 707,003
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 455,733 N/A 455,733 455,733
J - ALL UTILITIES 3,281,567 N/A 3,281,567 3,281,567
L1 - COMMERCIAL PERSONAL 173,707 N/A 173,707 173,707
L2 - INDUSTRIAL PERSONAL 100,292 N/A 100,292 100,292
M1 - MOBILE HOMES 2,930,664 N/A 2,930,664 2,930,664
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,667 N/A 4,667 4,667
Subtotal 84,415,911 0 93,097,945 84,415,911
Less Total Deductions 34,755,912 0 37,751,652 34,755,912
Total Taxable Value 49,659,999 0 55,346,293 49,659,999

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 54,313,008 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 49,659,999 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 52,192,820 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 47,539,811 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 63,416,817 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 66,333,957 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,344,553 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 68,477,001 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 52,092,704 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 54,313,008 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 49,659,999 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 52,192,820 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 47,539,811 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 63,416,817 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 66,333,957 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,344,553 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 68,477,001 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 52,092,704 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,653,009 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,120,188 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,103,809 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,917,140 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,143,044 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,432,705 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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107-Henderson/Henderson County

107-910/LaPoynor ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 88,959,860 N/A 88,959,860 88,959,860
B - MULTIFAMILY 1,149,940 N/A 1,149,940 1,149,940
C1 - VACANT LOTS 2,220,205 N/A 2,220,205 2,220,205
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,724,594 N/A 6,724,594 6,724,594
D2 - FARM & RANCH IMP 1,897,152 N/A 1,897,152 1,897,152
E - NON-AG LAND AND IMPROVEMENTS 286,326,535 N/A 286,326,535 286,326,535
F1 - COMMERCIAL REAL 3,827,525 N/A 3,827,525 3,827,525
F2 - INDUSTRIAL REAL 5,586,904 N/A 5,586,904 5,586,904
G - ALL MINERALS 7,204,039 N/A 7,204,039 7,204,039
J - ALL UTILITIES 21,129,350 N/A 21,129,350 21,129,350
L1 - COMMERCIAL PERSONAL 2,995,130 N/A 2,995,130 2,995,130
L2 - INDUSTRIAL PERSONAL 2,773,980 N/A 2,773,980 2,773,980
M1 - MOBILE HOMES 6,170,903 N/A 6,170,903 6,170,903
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 436,966,117 0 436,966,117 436,966,117
Less Total Deductions 158,572,297 0 158,572,297 158,572,297
Total Taxable Value 278,393,820 0 278,393,820 278,393,820

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 296,973,104 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 278,393,820 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 283,496,328 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 264,917,044 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 332,133,808 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 342,194,333 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 296,493,143 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 349,242,699 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 287,555,856 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 296,973,104 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 278,393,820 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 283,496,328 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 264,917,044 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 332,133,808 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 342,194,333 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 296,493,143 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 349,242,699 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 287,555,856 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,579,284 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 13,476,776 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 35,160,704 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,060,525 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,048,366 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,162,036 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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107-910-02/LaPoynor ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 95,290,299 0.9908 96,172,392 95,290,299
B - MULTIFAMILY 1,305,551 N/A 1,305,551 1,305,551
C1 - VACANT LOTS 2,220,205 N/A 2,220,205 2,220,205
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,443,071 1.0729 8,801,707 9,443,071
D2 - FARM & RANCH IMP 2,995,542 N/A 2,995,542 2,995,542
E - NON-AG LAND AND IMPROVEMENTS 352,785,896 0.9766 361,227,201 352,785,896
F1 - COMMERCIAL REAL 4,534,528 N/A 4,534,528 4,534,528
F2 - INDUSTRIAL REAL 5,586,904 N/A 5,586,904 5,586,904
G - ALL MINERALS 7,659,772 N/A 7,659,772 7,659,772
J - ALL UTILITIES 24,410,917 N/A 24,410,917 24,410,917
L1 - COMMERCIAL PERSONAL 3,168,837 N/A 3,168,837 3,168,837
L2 - INDUSTRIAL PERSONAL 2,874,272 N/A 2,874,272 2,874,272
M1 - MOBILE HOMES 9,101,567 N/A 9,101,567 9,101,567
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,667 N/A 4,667 4,667
Subtotal 521,382,028 530,064,062 521,382,028
Less Total Deductions 193,328,209 196,323,949 193,328,209
Total Taxable Value 328,053,819 333,740,113 328,053,819

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 351,286,112 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 328,053,819 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 335,689,148 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 312,456,855 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 395,550,625 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 408,528,290 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 352,837,696 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 417,719,700 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 339,648,560 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 351,286,112 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 328,053,819 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 335,689,148 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 312,456,855 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 395,550,625 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 408,528,290 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 352,837,696 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 417,719,700 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 339,648,560 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,232,293 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 15,596,964 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 44,264,513 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,977,665 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,191,410 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,594,741 Loss to the increase in the Over-65/Disabled Homestead

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