taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sulphur Springs ISD (all splits)   Hopkins County  

112-Hopkins/Hopkins County

112-901/Sulphur Springs ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,363,510,210 N/A 1,363,510,210 1,363,510,210
B - MULTIFAMILY 109,355,983 N/A 109,355,983 109,355,983
C1 - VACANT LOTS 38,942,750 N/A 38,942,750 38,942,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,488,330 N/A 12,488,330 12,488,330
D2 - FARM & RANCH IMP 3,752,620 N/A 3,752,620 3,752,620
E - NON-AG LAND AND IMPROVEMENTS 586,259,490 N/A 586,259,490 586,259,490
F1 - COMMERCIAL REAL 398,672,385 N/A 398,672,385 398,672,385
F2 - INDUSTRIAL REAL 89,279,770 N/A 89,279,770 89,279,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 89,537,499 N/A 89,537,499 89,537,499
L1 - COMMERCIAL PERSONAL 264,894,186 N/A 264,894,186 264,894,186
L2 - INDUSTRIAL PERSONAL 796,290,812 N/A 796,290,812 796,290,812
M1 - MOBILE HOMES 22,359,050 N/A 22,359,050 22,359,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 340,320 N/A 340,320 340,320
S - SPECIAL INVENTORY 14,077,119 N/A 14,077,119 14,077,119
Subtotal 3,789,760,524 0 3,789,760,524 3,789,760,524
Less Total Deductions 1,656,552,399 0 1,656,552,399 1,656,552,399
Total Taxable Value 2,133,208,125 0 2,133,208,125 2,133,208,125

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 2,282,031,983 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,133,208,125 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,282,031,983 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,133,208,125 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,559,997,223 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,637,523,121 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,210,341,080 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 2,690,357,281 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,192,330,803 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 2,720,529,932 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,571,706,074 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,720,529,932 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,571,706,074 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,998,495,172 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,076,021,070 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,648,839,029 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 3,128,855,230 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,630,828,752 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 148,823,858 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 277,965,240 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 77,525,898 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 52,834,160 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 59,122,678 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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112-901-02/Sulphur Springs ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,363,510,210 N/A 1,363,510,210 1,363,510,210
B - MULTIFAMILY 109,355,983 N/A 109,355,983 109,355,983
C1 - VACANT LOTS 38,942,750 N/A 38,942,750 38,942,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,488,330 N/A 12,488,330 12,488,330
D2 - FARM & RANCH IMP 3,752,620 N/A 3,752,620 3,752,620
E - NON-AG LAND AND IMPROVEMENTS 586,259,490 N/A 586,259,490 586,259,490
F1 - COMMERCIAL REAL 398,672,385 N/A 398,672,385 398,672,385
F2 - INDUSTRIAL REAL 89,279,770 N/A 89,279,770 89,279,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 89,537,499 N/A 89,537,499 89,537,499
L1 - COMMERCIAL PERSONAL 264,894,186 N/A 264,894,186 264,894,186
L2 - INDUSTRIAL PERSONAL 796,290,812 N/A 796,290,812 796,290,812
M1 - MOBILE HOMES 22,359,050 N/A 22,359,050 22,359,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 340,320 N/A 340,320 340,320
S - SPECIAL INVENTORY 14,077,119 N/A 14,077,119 14,077,119
Subtotal 3,789,760,524 3,789,760,524 3,789,760,524
Less Total Deductions 1,656,552,399 1,656,552,399 1,656,552,399
Total Taxable Value 2,133,208,125 2,133,208,125 2,133,208,125

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 2,282,031,983 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,133,208,125 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,282,031,983 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,133,208,125 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,559,997,223 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,637,523,121 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,210,341,080 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 2,690,357,281 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,192,330,803 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 2,720,529,932 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,571,706,074 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,720,529,932 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,571,706,074 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,998,495,172 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,076,021,070 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,648,839,029 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 3,128,855,230 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,630,828,752 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 148,823,858 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 277,965,240 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 77,525,898 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 52,834,160 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 59,122,678 Loss to the increase in the Over-65/Disabled Homestead

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