taxes Property Tax Assistance

2025 ISD Summary Worksheet

Frost ISD (all splits)   Ellis County   Hill County   Navarro County  

070-Ellis/Ellis County

175-905/Frost 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 67,500 N/A 67,500 67,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,132,593 N/A 1,132,593 1,132,593
D2 - FARM & RANCH IMP 64,016 N/A 64,016 64,016
E - NON-AG LAND AND IMPROVEMENTS 3,258,647 N/A 3,258,647 3,258,647
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,811,705 N/A 5,811,705 5,811,705
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 85,334 N/A 85,334 85,334
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 10,419,795 0 10,419,795 10,419,795
Less Total Deductions 2,408,861 0 2,408,861 2,408,861
Total Taxable Value 8,010,934 0 8,010,934 8,010,934

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 8,268,869 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,010,934 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,268,869 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,010,934 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,688,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,793,868 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,030,529 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 8,863,867 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,060,934 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 8,268,869 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,010,934 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,268,869 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,010,934 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,688,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,793,868 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,030,529 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 8,863,867 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,060,934 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 257,935 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 420,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 104,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 69,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 50,000 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-Hill/Hill County

175-905/Frost ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,504,360 N/A 7,504,360 7,504,360
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 266,550 N/A 266,550 266,550
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,359,270 N/A 1,359,270 1,359,270
D2 - FARM & RANCH IMP 1,092,890 N/A 1,092,890 1,092,890
E - NON-AG LAND AND IMPROVEMENTS 7,870,090 N/A 7,870,090 7,870,090
F1 - COMMERCIAL REAL 163,470 N/A 163,470 163,470
F2 - INDUSTRIAL REAL 393,900 N/A 393,900 393,900
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,827,670 N/A 3,827,670 3,827,670
L1 - COMMERCIAL PERSONAL 107,340 N/A 107,340 107,340
L2 - INDUSTRIAL PERSONAL 107,980 N/A 107,980 107,980
M1 - MOBILE HOMES 166,060 N/A 166,060 166,060
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 22,859,580 0 22,859,580 22,859,580
Less Total Deductions 7,482,589 0 7,482,589 7,482,589
Total Taxable Value 15,376,991 0 15,376,991 15,376,991

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 16,540,796 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,376,991 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 16,540,796 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,376,991 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 19,170,715 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 19,921,183 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 15,610,737 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 20,441,182 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 15,907,158 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 16,540,796 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,376,991 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,540,796 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,376,991 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 19,170,715 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 19,921,183 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 15,610,737 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 20,441,182 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 15,907,158 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,163,805 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 2,629,919 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 750,468 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 519,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 530,167 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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175-Navarro/Navarro County

175-905/Frost ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 63,075,510 1.0122 62,315,264 63,075,510
B - MULTIFAMILY 567,010 N/A 567,010 567,010
C1 - VACANT LOTS 4,964,410 N/A 4,964,410 4,964,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,218,011 1.0393 5,982,903 6,218,011
D2 - FARM & RANCH IMP 675,580 N/A 675,580 675,580
E - NON-AG LAND AND IMPROVEMENTS 101,004,560 1.0366 97,438,318 101,004,560
F1 - COMMERCIAL REAL 4,094,210 N/A 4,094,210 4,094,210
F2 - INDUSTRIAL REAL 2,396,590 N/A 2,396,590 2,396,590
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 209,492,270 0.9397 222,935,267 209,492,270
L1 - COMMERCIAL PERSONAL 1,974,800 N/A 1,974,800 1,974,800
L2 - INDUSTRIAL PERSONAL 6,592,330 N/A 6,592,330 6,592,330
M1 - MOBILE HOMES 8,067,590 N/A 8,067,590 8,067,590
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 409,122,871 0 418,004,272 409,122,871
Less Total Deductions 95,321,720 0 94,788,531 95,321,720
Total Taxable Value 313,801,151 0 323,215,741 313,801,151

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 323,203,579 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 313,801,151 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 323,203,579 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 313,801,151 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 344,134,232 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 350,667,712 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 315,462,215 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 355,254,627 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 316,544,413 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 323,203,579 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 313,801,151 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 323,203,579 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 313,801,151 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 344,134,232 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 350,667,712 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 315,462,215 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 355,254,627 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 316,544,413 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,402,428 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 20,930,653 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,533,480 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,586,915 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,743,262 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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175-905-02/Frost ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 70,579,870 1.0109 69,819,624 70,579,870
B - MULTIFAMILY 567,010 N/A 567,010 567,010
C1 - VACANT LOTS 5,298,460 N/A 5,298,460 5,298,460
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,709,874 1.0277 8,474,766 8,709,874
D2 - FARM & RANCH IMP 1,832,486 N/A 1,832,486 1,832,486
E - NON-AG LAND AND IMPROVEMENTS 112,133,297 1.0328 108,567,055 112,133,297
F1 - COMMERCIAL REAL 4,257,680 N/A 4,257,680 4,257,680
F2 - INDUSTRIAL REAL 2,790,490 N/A 2,790,490 2,790,490
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 219,131,645 0.9422 232,574,642 219,131,645
L1 - COMMERCIAL PERSONAL 2,082,140 N/A 2,082,140 2,082,140
L2 - INDUSTRIAL PERSONAL 6,700,310 N/A 6,700,310 6,700,310
M1 - MOBILE HOMES 8,318,984 N/A 8,318,984 8,318,984
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 442,402,246 451,283,647 442,402,246
Less Total Deductions 105,213,170 104,679,981 105,213,170
Total Taxable Value 337,189,076 346,603,666 337,189,076

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 348,013,244 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 337,189,076 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 348,013,244 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 337,189,076 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 371,993,816 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 379,382,763 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 339,103,481 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 384,559,676 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 340,512,505 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 348,013,244 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 337,189,076 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 348,013,244 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 337,189,076 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 371,993,816 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 379,382,763 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 339,103,481 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 384,559,676 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 340,512,505 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,824,168 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 23,980,572 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,388,947 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,176,913 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,323,429 Loss to the increase in the Over-65/Disabled Homestead

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