taxes Property Tax Assistance

2025 ISD Summary Worksheet

Whitharral ISD (all splits)   Hockley County  

110-Hockley/Hockley County

110-908/Whitharral ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 26,335,320 0.8864 29,710,424 26,335,320
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 218,260 N/A 218,260 218,260
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,826,167 0.9841 11,001,384 10,826,167
D2 - FARM & RANCH IMP 1,248,680 N/A 1,248,680 1,248,680
E - NON-AG LAND AND IMPROVEMENTS 4,107,235 0.6136 6,693,669 4,107,235
F1 - COMMERCIAL REAL 797,120 N/A 797,120 797,120
F2 - INDUSTRIAL REAL 71,610 N/A 71,610 71,610
G - ALL MINERALS 22,337,850 1.0161 21,983,909 22,337,850
J - ALL UTILITIES 7,886,790 N/A 7,886,790 7,886,790
L1 - COMMERCIAL PERSONAL 383,520 N/A 383,520 383,520
L2 - INDUSTRIAL PERSONAL 114,590 N/A 114,590 114,590
M1 - MOBILE HOMES 0 N/A 0 0
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 74,327,142 0 80,109,956 74,327,142
Less Total Deductions 17,509,443 0 18,111,933 17,509,443
Total Taxable Value 56,817,699 0 61,998,023 56,817,699

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 59,500,479 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 56,817,699 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 59,500,479 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 56,817,699 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 65,014,478 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 66,648,591 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 57,333,972 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 67,793,766 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 57,612,721 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 59,500,479 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 56,817,699 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 59,500,479 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 56,817,699 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 65,014,478 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 66,648,591 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 57,333,972 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 67,793,766 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 57,612,721 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,682,780 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 5,513,999 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,634,113 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,145,175 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 795,022 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.


Back to top

110-908-02/Whitharral ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 26,335,320 0.8864 29,710,424 26,335,320
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 218,260 N/A 218,260 218,260
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,826,167 0.9841 11,001,384 10,826,167
D2 - FARM & RANCH IMP 1,248,680 N/A 1,248,680 1,248,680
E - NON-AG LAND AND IMPROVEMENTS 4,107,235 0.6136 6,693,669 4,107,235
F1 - COMMERCIAL REAL 797,120 N/A 797,120 797,120
F2 - INDUSTRIAL REAL 71,610 N/A 71,610 71,610
G - ALL MINERALS 22,337,850 1.0161 21,983,909 22,337,850
J - ALL UTILITIES 7,886,790 N/A 7,886,790 7,886,790
L1 - COMMERCIAL PERSONAL 383,520 N/A 383,520 383,520
L2 - INDUSTRIAL PERSONAL 114,590 N/A 114,590 114,590
M1 - MOBILE HOMES 0 N/A 0 0
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 74,327,142 80,109,956 74,327,142
Less Total Deductions 17,509,443 18,111,933 17,509,443
Total Taxable Value 56,817,699 61,998,023 56,817,699

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 59,500,479 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 56,817,699 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 59,500,479 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 56,817,699 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 65,014,478 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 66,648,591 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 57,333,972 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 67,793,766 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 57,612,721 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 59,500,479 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 56,817,699 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 59,500,479 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 56,817,699 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 65,014,478 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 66,648,591 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 57,333,972 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 67,793,766 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 57,612,721 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,682,780 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 5,513,999 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,634,113 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,145,175 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 795,022 Loss to the increase in the Over-65/Disabled Homestead

Back to top