taxes Property Tax Assistance

2025 ISD Summary Worksheet

Dell City ISD (all splits)   Hudspeth County  

115-Hudspeth/Hudspeth County

115-903/Dell City ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,272,823 0.7422 11,146,353 11,146,353
B - MULTIFAMILY 50,992 N/A 50,992 50,992
C1 - VACANT LOTS 3,816,467 N/A 3,816,467 3,816,467
C2 - COLONIA LOTS 6,102,409 N/A 6,102,409 6,102,409
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,517,905 1.0128 13,346,687 13,346,687
D2 - FARM & RANCH IMP 500,508 N/A 500,508 500,508
E - NON-AG LAND AND IMPROVEMENTS 30,744,323 0.4644 66,202,246 66,202,246
F1 - COMMERCIAL REAL 2,580,358 N/A 2,580,358 2,580,358
F2 - INDUSTRIAL REAL 459,545 N/A 459,545 459,545
G - ALL MINERALS 140,996 N/A 140,996 140,996
J - ALL UTILITIES 13,158,610 N/A 13,158,610 13,158,610
L1 - COMMERCIAL PERSONAL 578,536 N/A 578,536 578,536
L2 - INDUSTRIAL PERSONAL 2,056,727 N/A 2,056,727 2,056,727
M1 - MOBILE HOMES 775,453 N/A 775,453 775,453
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,500,626 N/A 1,500,626 1,500,626
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 84,256,278 0 122,416,513 122,416,513
Less Total Deductions 8,964,204 0 10,133,279 10,133,279
Total Taxable Value 75,292,074 0 112,283,234 112,283,234

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 112,513,741 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 112,283,234 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 112,502,535 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 112,272,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 113,624,901 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 114,408,843 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 112,390,680 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 115,215,565 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 112,325,088 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 112,513,741 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 112,283,234 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 112,502,535 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 112,272,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 113,624,901 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 114,408,843 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 112,390,680 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 115,215,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 112,325,088 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 230,507 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,206 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,111,160 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 783,942 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 806,722 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 41,854 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 AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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115-903-02/Dell City ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,272,823 0.7422 11,146,353 11,146,353
B - MULTIFAMILY 50,992 N/A 50,992 50,992
C1 - VACANT LOTS 3,816,467 N/A 3,816,467 3,816,467
C2 - COLONIA LOTS 6,102,409 N/A 6,102,409 6,102,409
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,517,905 1.0128 13,346,687 13,346,687
D2 - FARM & RANCH IMP 500,508 N/A 500,508 500,508
E - NON-AG LAND AND IMPROVEMENTS 30,744,323 0.4644 66,202,246 66,202,246
F1 - COMMERCIAL REAL 2,580,358 N/A 2,580,358 2,580,358
F2 - INDUSTRIAL REAL 459,545 N/A 459,545 459,545
G - ALL MINERALS 140,996 N/A 140,996 140,996
J - ALL UTILITIES 13,158,610 N/A 13,158,610 13,158,610
L1 - COMMERCIAL PERSONAL 578,536 N/A 578,536 578,536
L2 - INDUSTRIAL PERSONAL 2,056,727 N/A 2,056,727 2,056,727
M1 - MOBILE HOMES 775,453 N/A 775,453 775,453
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,500,626 N/A 1,500,626 1,500,626
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 84,256,278 122,416,513 122,416,513
Less Total Deductions 8,964,204 10,133,279 10,133,279
Total Taxable Value 75,292,074 112,283,234 112,283,234

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 112,513,741 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 112,283,234 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 112,502,535 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 112,272,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 113,624,901 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 114,408,843 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 112,390,680 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 115,215,565 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 112,325,088 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 112,513,741 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 112,283,234 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 112,502,535 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 112,272,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 113,624,901 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 114,408,843 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 112,390,680 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 115,215,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 112,325,088 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 230,507 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,206 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,111,160 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 783,942 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 806,722 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 41,854 Loss to the increase in the Over-65/Disabled Homestead

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