taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sierra Blanca ISD (all splits)   Hudspeth County  

115-Hudspeth/Hudspeth County

115-902/Sierra Blanca ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,319,214 N/A 9,319,214 9,319,214
B - MULTIFAMILY 254,958 N/A 254,958 254,958
C1 - VACANT LOTS 2,626,241 N/A 2,626,241 2,626,241
C2 - COLONIA LOTS 1,619,118 N/A 1,619,118 1,619,118
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,166,999 1.1501 1,014,678 1,014,678
D2 - FARM & RANCH IMP 51,799 N/A 51,799 51,799
E - NON-AG LAND AND IMPROVEMENTS 60,613,025 0.7698 78,738,666 78,738,666
F1 - COMMERCIAL REAL 2,463,843 N/A 2,463,843 2,463,843
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 124,138 N/A 124,138 124,138
J - ALL UTILITIES 100,862,482 N/A 100,862,482 100,862,482
L1 - COMMERCIAL PERSONAL 4,306,231 N/A 4,306,231 4,306,231
L2 - INDUSTRIAL PERSONAL 6,214,560 N/A 6,214,560 6,214,560
M1 - MOBILE HOMES 1,859,954 N/A 1,859,954 1,859,954
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,485,254 N/A 17,485,254 17,485,254
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 208,967,816 0 226,941,136 226,941,136
Less Total Deductions 14,645,275 0 14,645,275 14,645,275
Total Taxable Value 194,322,541 0 212,295,861 212,295,861

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 212,501,633 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 212,295,861 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 212,501,633 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 212,295,861 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 214,205,023 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 215,271,858 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 212,369,441 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 216,231,862 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 212,315,300 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 212,501,633 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 212,295,861 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 212,501,633 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 212,295,861 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 214,205,023 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 215,271,858 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 212,369,441 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 216,231,862 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 212,315,300 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 205,772 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 1,703,390 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,066,835 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 960,004 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,439 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF.


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115-902-02/Sierra Blanca ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,319,214 N/A 9,319,214 9,319,214
B - MULTIFAMILY 254,958 N/A 254,958 254,958
C1 - VACANT LOTS 2,626,241 N/A 2,626,241 2,626,241
C2 - COLONIA LOTS 1,619,118 N/A 1,619,118 1,619,118
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,166,999 1.1501 1,014,678 1,014,678
D2 - FARM & RANCH IMP 51,799 N/A 51,799 51,799
E - NON-AG LAND AND IMPROVEMENTS 60,613,025 0.7698 78,738,666 78,738,666
F1 - COMMERCIAL REAL 2,463,843 N/A 2,463,843 2,463,843
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 124,138 N/A 124,138 124,138
J - ALL UTILITIES 100,862,482 N/A 100,862,482 100,862,482
L1 - COMMERCIAL PERSONAL 4,306,231 N/A 4,306,231 4,306,231
L2 - INDUSTRIAL PERSONAL 6,214,560 N/A 6,214,560 6,214,560
M1 - MOBILE HOMES 1,859,954 N/A 1,859,954 1,859,954
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,485,254 N/A 17,485,254 17,485,254
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 208,967,816 226,941,136 226,941,136
Less Total Deductions 14,645,275 14,645,275 14,645,275
Total Taxable Value 194,322,541 212,295,861 212,295,861

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 212,501,633 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 212,295,861 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 212,501,633 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 212,295,861 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 214,205,023 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 215,271,858 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 212,369,441 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 216,231,862 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 212,315,300 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 212,501,633 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 212,295,861 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 212,501,633 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 212,295,861 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 214,205,023 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 215,271,858 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 212,369,441 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 216,231,862 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 212,315,300 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 205,772 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 1,703,390 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,066,835 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 960,004 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,439 Loss to the increase in the Over-65/Disabled Homestead

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