taxes Property Tax Assistance

2025 ISD Summary Worksheet

Celeste ISD (all splits)   Hunt County  

116-Hunt/Hunt County

116-902/Celeste ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,010,771 1.0410 124,890,270 130,010,771
B - MULTIFAMILY 2,797,620 N/A 2,797,620 2,797,620
C1 - VACANT LOTS 8,611,862 N/A 8,611,862 8,611,862
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,720,650 0.8721 5,413,047 4,720,650
D2 - FARM & RANCH IMP 8,610,570 N/A 8,610,570 8,610,570
E - NON-AG LAND AND IMPROVEMENTS 253,060,579 0.9854 256,810,005 253,060,579
F1 - COMMERCIAL REAL 6,151,020 N/A 6,151,020 6,151,020
F2 - INDUSTRIAL REAL 2,007,920 N/A 2,007,920 2,007,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,393,610 0.9440 42,789,841 40,393,610
L1 - COMMERCIAL PERSONAL 3,975,600 N/A 3,975,600 3,975,600
L2 - INDUSTRIAL PERSONAL 1,107,150 N/A 1,107,150 1,107,150
M1 - MOBILE HOMES 5,217,440 N/A 5,217,440 5,217,440
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 93,580 N/A 93,580 93,580
Subtotal 466,758,372 0 468,475,925 466,758,372
Less Total Deductions 162,417,812 0 159,443,806 162,417,812
Total Taxable Value 304,340,560 0 309,032,119 304,340,560

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 328,532,113 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 304,340,560 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 328,532,113 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 304,340,560 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 373,037,684 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 385,502,359 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 316,861,832 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 394,112,191 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 314,389,199 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 328,532,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 304,340,560 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 328,532,113 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 304,340,560 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 373,037,684 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 385,502,359 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 316,861,832 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 394,112,191 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 314,389,199 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,191,553 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 44,505,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,464,675 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,609,832 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,048,639 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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116-902-02/Celeste ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,010,771 1.0410 124,890,270 130,010,771
B - MULTIFAMILY 2,797,620 N/A 2,797,620 2,797,620
C1 - VACANT LOTS 8,611,862 N/A 8,611,862 8,611,862
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,720,650 0.8721 5,413,047 4,720,650
D2 - FARM & RANCH IMP 8,610,570 N/A 8,610,570 8,610,570
E - NON-AG LAND AND IMPROVEMENTS 253,060,579 0.9854 256,810,005 253,060,579
F1 - COMMERCIAL REAL 6,151,020 N/A 6,151,020 6,151,020
F2 - INDUSTRIAL REAL 2,007,920 N/A 2,007,920 2,007,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,393,610 0.9440 42,789,841 40,393,610
L1 - COMMERCIAL PERSONAL 3,975,600 N/A 3,975,600 3,975,600
L2 - INDUSTRIAL PERSONAL 1,107,150 N/A 1,107,150 1,107,150
M1 - MOBILE HOMES 5,217,440 N/A 5,217,440 5,217,440
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 93,580 N/A 93,580 93,580
Subtotal 466,758,372 468,475,925 466,758,372
Less Total Deductions 162,417,812 159,443,806 162,417,812
Total Taxable Value 304,340,560 309,032,119 304,340,560

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 328,532,113 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 304,340,560 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 328,532,113 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 304,340,560 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 373,037,684 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 385,502,359 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 316,861,832 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 394,112,191 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 314,389,199 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 328,532,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 304,340,560 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 328,532,113 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 304,340,560 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 373,037,684 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 385,502,359 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 316,861,832 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 394,112,191 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 314,389,199 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,191,553 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 44,505,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,464,675 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,609,832 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,048,639 Loss to the increase in the Over-65/Disabled Homestead

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