taxes Property Tax Assistance

2025 ISD Summary Worksheet

Whitney ISD (all splits)   Hill County  

109-Hill/Hill County

109-911/Whitney ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 943,228,919 N/A 943,228,919 943,228,919
B - MULTIFAMILY 6,394,450 N/A 6,394,450 6,394,450
C1 - VACANT LOTS 113,778,299 N/A 113,778,299 113,778,299
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,111,819 N/A 4,111,819 4,111,819
D2 - FARM & RANCH IMP 12,266,370 N/A 12,266,370 12,266,370
E - NON-AG LAND AND IMPROVEMENTS 242,597,420 N/A 242,597,420 242,597,420
F1 - COMMERCIAL REAL 139,999,080 N/A 139,999,080 139,999,080
F2 - INDUSTRIAL REAL 19,808,310 N/A 19,808,310 19,808,310
G - ALL MINERALS 21,078 N/A 21,078 21,078
J - ALL UTILITIES 33,810,710 N/A 33,810,710 33,810,710
L1 - COMMERCIAL PERSONAL 32,100,920 N/A 32,100,920 32,100,920
L2 - INDUSTRIAL PERSONAL 28,393,810 N/A 28,393,810 28,393,810
M1 - MOBILE HOMES 13,791,010 N/A 13,791,010 13,791,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,262,490 N/A 1,262,490 1,262,490
S - SPECIAL INVENTORY 407,330 N/A 407,330 407,330
Subtotal 1,591,972,015 0 1,591,972,015 1,591,972,015
Less Total Deductions 585,421,907 0 585,421,907 585,421,907
Total Taxable Value 1,006,550,108 0 1,006,550,108 1,006,550,108

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 1,092,973,038 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,006,550,108 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,092,973,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,006,550,108 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,258,340,717 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,306,162,353 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,069,690,472 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 1,339,036,062 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,055,658,837 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 1,092,973,038 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,006,550,108 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,092,973,038 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,006,550,108 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,258,340,717 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,306,162,353 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,069,690,472 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 1,339,036,062 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,055,658,837 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 86,422,930 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 165,367,679 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 47,821,636 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 32,873,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 49,108,729 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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109-911-02/Whitney ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 943,228,919 N/A 943,228,919 943,228,919
B - MULTIFAMILY 6,394,450 N/A 6,394,450 6,394,450
C1 - VACANT LOTS 113,778,299 N/A 113,778,299 113,778,299
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,111,819 N/A 4,111,819 4,111,819
D2 - FARM & RANCH IMP 12,266,370 N/A 12,266,370 12,266,370
E - NON-AG LAND AND IMPROVEMENTS 242,597,420 N/A 242,597,420 242,597,420
F1 - COMMERCIAL REAL 139,999,080 N/A 139,999,080 139,999,080
F2 - INDUSTRIAL REAL 19,808,310 N/A 19,808,310 19,808,310
G - ALL MINERALS 21,078 N/A 21,078 21,078
J - ALL UTILITIES 33,810,710 N/A 33,810,710 33,810,710
L1 - COMMERCIAL PERSONAL 32,100,920 N/A 32,100,920 32,100,920
L2 - INDUSTRIAL PERSONAL 28,393,810 N/A 28,393,810 28,393,810
M1 - MOBILE HOMES 13,791,010 N/A 13,791,010 13,791,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,262,490 N/A 1,262,490 1,262,490
S - SPECIAL INVENTORY 407,330 N/A 407,330 407,330
Subtotal 1,591,972,015 1,591,972,015 1,591,972,015
Less Total Deductions 585,421,907 585,421,907 585,421,907
Total Taxable Value 1,006,550,108 1,006,550,108 1,006,550,108

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 1,092,973,038 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,006,550,108 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,092,973,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,006,550,108 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,258,340,717 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,306,162,353 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,069,690,472 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 1,339,036,062 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,055,658,837 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 1,092,973,038 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,006,550,108 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,092,973,038 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,006,550,108 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,258,340,717 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,306,162,353 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,069,690,472 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 1,339,036,062 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,055,658,837 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 86,422,930 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 165,367,679 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 47,821,636 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 32,873,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 49,108,729 Loss to the increase in the Over-65/Disabled Homestead

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