taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kemp ISD (all splits)   Henderson County   Kaufman County  

107-Henderson/Henderson County

129-904/Kemp ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 191,377,791 N/A 191,377,791 191,377,791
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 23,955,994 N/A 23,955,994 23,955,994
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,901,956 N/A 1,901,956 1,901,956
D2 - FARM & RANCH IMP 613,534 N/A 613,534 613,534
E - NON-AG LAND AND IMPROVEMENTS 165,167,451 N/A 165,167,451 165,167,451
F1 - COMMERCIAL REAL 3,918,746 N/A 3,918,746 3,918,746
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 12,913,900 N/A 12,913,900 12,913,900
L1 - COMMERCIAL PERSONAL 733,470 N/A 733,470 733,470
L2 - INDUSTRIAL PERSONAL 1,985,326 N/A 1,985,326 1,985,326
M1 - MOBILE HOMES 10,580,232 N/A 10,580,232 10,580,232
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 98,136 N/A 98,136 98,136
Subtotal 413,246,536 0 413,246,536 413,246,536
Less Total Deductions 191,987,393 0 191,987,393 191,987,393
Total Taxable Value 221,259,143 0 221,259,143 221,259,143

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 236,571,183 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 221,259,143 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 236,571,183 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 221,259,143 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 271,068,024 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 282,420,128 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 233,106,948 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 290,648,436 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 228,200,852 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 236,571,183 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 221,259,143 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 236,571,183 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 221,259,143 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 271,068,024 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 282,420,128 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 233,106,948 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 290,648,436 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 228,200,852 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,312,040 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 34,496,841 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,352,104 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,228,308 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,941,709 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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129-Kaufman/Kaufman County

129-904/Kemp ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 505,358,032 1.0363 487,656,115 505,358,032
B - MULTIFAMILY 23,203,404 N/A 23,203,404 23,203,404
C1 - VACANT LOTS 68,922,388 0.9746 70,718,641 68,922,388
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,339,092 1.1443 4,665,653 5,339,092
D2 - FARM & RANCH IMP 12,240,752 N/A 12,240,752 12,240,752
E - NON-AG LAND AND IMPROVEMENTS 392,594,888 0.9963 394,052,884 392,594,888
F1 - COMMERCIAL REAL 85,602,958 0.9416 90,912,232 85,602,958
F2 - INDUSTRIAL REAL 8,830,092 N/A 8,830,092 8,830,092
G - ALL MINERALS 651,119 N/A 651,119 651,119
J - ALL UTILITIES 24,594,999 N/A 24,594,999 24,594,999
L1 - COMMERCIAL PERSONAL 14,567,818 N/A 14,567,818 14,567,818
L2 - INDUSTRIAL PERSONAL 5,911,275 N/A 5,911,275 5,911,275
M1 - MOBILE HOMES 30,752,737 N/A 30,752,737 30,752,737
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,098,680 N/A 8,098,680 8,098,680
S - SPECIAL INVENTORY 230,324 N/A 230,324 230,324
Subtotal 1,186,898,558 0 1,177,086,725 1,186,898,558
Less Total Deductions 419,403,149 0 411,392,102 419,403,149
Total Taxable Value 767,495,409 0 765,694,623 767,495,409

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 817,763,208 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 767,495,409 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 817,763,208 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 767,495,409 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 914,549,075 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 942,899,061 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 797,534,182 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 962,520,958 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 788,999,483 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 817,763,208 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 767,495,409 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 817,763,208 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 767,495,409 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 914,549,075 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 942,899,061 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 797,534,182 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 962,520,958 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 788,999,483 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 50,267,799 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 96,785,867 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,349,986 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,621,897 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,504,074 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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129-904-02/Kemp ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 696,735,823 1.0261 679,033,906 696,735,823
B - MULTIFAMILY 23,203,404 N/A 23,203,404 23,203,404
C1 - VACANT LOTS 92,878,382 0.9810 94,674,635 92,878,382
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,241,048 1.1025 6,567,609 7,241,048
D2 - FARM & RANCH IMP 12,854,286 N/A 12,854,286 12,854,286
E - NON-AG LAND AND IMPROVEMENTS 557,762,339 0.9974 559,220,335 557,762,339
F1 - COMMERCIAL REAL 89,521,704 0.9440 94,830,978 89,521,704
F2 - INDUSTRIAL REAL 8,830,092 N/A 8,830,092 8,830,092
G - ALL MINERALS 651,119 N/A 651,119 651,119
J - ALL UTILITIES 37,508,899 N/A 37,508,899 37,508,899
L1 - COMMERCIAL PERSONAL 15,301,288 N/A 15,301,288 15,301,288
L2 - INDUSTRIAL PERSONAL 7,896,601 N/A 7,896,601 7,896,601
M1 - MOBILE HOMES 41,332,969 N/A 41,332,969 41,332,969
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,098,680 N/A 8,098,680 8,098,680
S - SPECIAL INVENTORY 328,460 N/A 328,460 328,460
Subtotal 1,600,145,094 1,590,333,261 1,600,145,094
Less Total Deductions 611,390,542 603,379,495 611,390,542
Total Taxable Value 988,754,552 986,953,766 988,754,552

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 1,054,334,391 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 988,754,552 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,054,334,391 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 988,754,552 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,185,617,099 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,225,319,189 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,030,641,130 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 1,253,169,394 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,017,200,335 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 1,054,334,391 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 988,754,552 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,054,334,391 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 988,754,552 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,185,617,099 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,225,319,189 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,030,641,130 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 1,253,169,394 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,017,200,335 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 65,579,839 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 131,282,708 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 39,702,090 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 27,850,205 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 28,445,783 Loss to the increase in the Over-65/Disabled Homestead

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