taxes Property Tax Assistance

2025 ISD Summary Worksheet

Commerce ISD (all splits)   Delta County   Hunt County  

060-Delta/Delta County

116-903/Commerce ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,414,000 N/A 2,414,000 2,414,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 193,370 N/A 193,370 193,370
D2 - FARM & RANCH IMP 244,790 N/A 244,790 244,790
E - NON-AG LAND AND IMPROVEMENTS 4,703,440 N/A 4,703,440 4,703,440
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 236,240 N/A 236,240 236,240
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,680 N/A 3,680 3,680
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
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 7,795,520 0 7,795,520 7,795,520
Less Total Deductions 4,317,769 0 4,317,769 4,317,769
Total Taxable Value 3,477,751 0 3,477,751 3,477,751

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 4,171,107 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,477,751 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,171,107 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,477,751 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,403,609 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,718,606 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,482,923 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 5,933,025 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,777,751 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 4,171,107 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,477,751 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,171,107 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,477,751 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,403,609 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 5,718,606 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,482,923 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 5,933,025 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,777,751 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 693,356 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 1,232,502 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 314,997 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 214,419 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 300,000 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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116-Hunt/Hunt County

116-903/Commerce ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 309,356,222 1.0209 303,023,040 309,356,222
B - MULTIFAMILY 96,182,109 1.0840 88,728,883 96,182,109
C1 - VACANT LOTS 25,717,882 N/A 25,717,882 25,717,882
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,933,310 0.9282 8,546,850 7,933,310
D2 - FARM & RANCH IMP 9,686,959 N/A 9,686,959 9,686,959
E - NON-AG LAND AND IMPROVEMENTS 344,901,275 0.9610 358,898,309 344,901,275
F1 - COMMERCIAL REAL 104,959,527 0.9410 111,540,411 104,959,527
F2 - INDUSTRIAL REAL 36,105,050 N/A 36,105,050 36,105,050
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 67,137,137 0.9398 71,437,686 67,137,137
L1 - COMMERCIAL PERSONAL 64,399,310 1.0697 60,203,150 64,399,310
L2 - INDUSTRIAL PERSONAL 78,851,230 N/A 78,851,230 78,851,230
M1 - MOBILE HOMES 7,028,280 N/A 7,028,280 7,028,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,428,267 N/A 2,428,267 2,428,267
S - SPECIAL INVENTORY 3,961,640 N/A 3,961,640 3,961,640
Subtotal 1,158,648,198 0 1,166,157,637 1,158,648,198
Less Total Deductions 318,858,231 0 316,268,050 318,858,231
Total Taxable Value 839,789,967 0 849,889,587 839,789,967

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 888,638,094 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 839,789,967 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 888,638,094 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 839,789,967 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 978,831,693 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,004,093,130 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 864,051,543 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 1,021,410,739 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 861,065,013 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 888,638,094 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 839,789,967 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 888,638,094 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 839,789,967 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 978,831,693 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,004,093,130 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 864,051,543 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 1,021,410,739 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 861,065,013 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,848,127 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 90,193,599 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,261,437 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,317,609 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,275,046 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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116-903-02/Commerce ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 311,770,222 1.0207 305,437,040 311,770,222
B - MULTIFAMILY 96,182,109 1.0840 88,728,883 96,182,109
C1 - VACANT LOTS 25,717,882 N/A 25,717,882 25,717,882
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,126,680 0.9298 8,740,220 8,126,680
D2 - FARM & RANCH IMP 9,931,749 N/A 9,931,749 9,931,749
E - NON-AG LAND AND IMPROVEMENTS 349,604,715 0.9615 363,601,749 349,604,715
F1 - COMMERCIAL REAL 104,959,527 0.9410 111,540,411 104,959,527
F2 - INDUSTRIAL REAL 36,341,290 N/A 36,341,290 36,341,290
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 67,140,817 0.9398 71,441,366 67,140,817
L1 - COMMERCIAL PERSONAL 64,399,310 1.0697 60,203,150 64,399,310
L2 - INDUSTRIAL PERSONAL 78,851,230 N/A 78,851,230 78,851,230
M1 - MOBILE HOMES 7,028,280 N/A 7,028,280 7,028,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,428,267 N/A 2,428,267 2,428,267
S - SPECIAL INVENTORY 3,961,640 N/A 3,961,640 3,961,640
Subtotal 1,166,443,718 1,173,953,157 1,166,443,718
Less Total Deductions 323,176,000 320,585,819 323,176,000
Total Taxable Value 843,267,718 853,367,338 843,267,718

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 892,809,201 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 843,267,718 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 892,809,201 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 843,267,718 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 984,235,302 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,009,811,736 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 867,534,466 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 1,027,343,764 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 864,842,764 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 892,809,201 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 843,267,718 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 892,809,201 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 843,267,718 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 984,235,302 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,009,811,736 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 867,534,466 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 1,027,343,764 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 864,842,764 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,541,483 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 91,426,101 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,576,434 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,532,028 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,575,046 Loss to the increase in the Over-65/Disabled Homestead

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