taxes Property Tax Assistance

2025 ISD Summary Worksheet

Borger ISD (all splits)   Hutchinson County  

117-Hutchinson/Hutchinson County

117-901/Borger ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 652,018,730 0.9816 664,240,760 652,018,730
B - MULTIFAMILY 8,747,280 N/A 8,747,280 8,747,280
C1 - VACANT LOTS 4,385,090 N/A 4,385,090 4,385,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,689,260 1.1570 4,053,077 4,689,260
D2 - FARM & RANCH IMP 2,726,450 N/A 2,726,450 2,726,450
E - NON-AG LAND AND IMPROVEMENTS 7,769,750 N/A 7,769,750 7,769,750
F1 - COMMERCIAL REAL 104,530,870 0.7749 134,895,948 104,530,870
F2 - INDUSTRIAL REAL 509,361,140 N/A 509,361,140 509,361,140
G - ALL MINERALS 15,281,780 N/A 15,281,780 15,281,780
J - ALL UTILITIES 67,762,210 1.0038 67,505,688 67,762,210
L1 - COMMERCIAL PERSONAL 47,563,100 1.0156 46,832,513 47,563,100
L2 - INDUSTRIAL PERSONAL 224,979,430 N/A 224,979,430 224,979,430
M1 - MOBILE HOMES 2,361,250 N/A 2,361,250 2,361,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130,890 N/A 130,890 130,890
S - SPECIAL INVENTORY 1,893,740 N/A 1,893,740 1,893,740
Subtotal 1,654,200,970 0 1,695,164,786 1,654,200,970
Less Total Deductions 482,198,681 0 484,278,612 482,198,681
Total Taxable Value 1,172,002,289 0 1,210,886,174 1,172,002,289

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 1,228,266,281 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,172,002,289 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,217,454,061 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,161,190,069 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,359,240,571 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,405,454,462 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,171,852,097 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 1,438,523,225 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,187,033,975 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 1,228,266,281 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,172,002,289 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,217,454,061 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,161,190,069 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,359,240,571 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,405,454,462 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,171,852,097 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 1,438,523,225 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,187,033,975 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 56,263,992 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,812,220 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 130,974,290 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 46,213,891 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 33,068,763 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,031,686 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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117-901-02/Borger ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 652,018,730 0.9816 664,240,760 652,018,730
B - MULTIFAMILY 8,747,280 N/A 8,747,280 8,747,280
C1 - VACANT LOTS 4,385,090 N/A 4,385,090 4,385,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,689,260 1.1570 4,053,077 4,689,260
D2 - FARM & RANCH IMP 2,726,450 N/A 2,726,450 2,726,450
E - NON-AG LAND AND IMPROVEMENTS 7,769,750 N/A 7,769,750 7,769,750
F1 - COMMERCIAL REAL 104,530,870 0.7749 134,895,948 104,530,870
F2 - INDUSTRIAL REAL 509,361,140 N/A 509,361,140 509,361,140
G - ALL MINERALS 15,281,780 N/A 15,281,780 15,281,780
J - ALL UTILITIES 67,762,210 1.0038 67,505,688 67,762,210
L1 - COMMERCIAL PERSONAL 47,563,100 1.0156 46,832,513 47,563,100
L2 - INDUSTRIAL PERSONAL 224,979,430 N/A 224,979,430 224,979,430
M1 - MOBILE HOMES 2,361,250 N/A 2,361,250 2,361,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130,890 N/A 130,890 130,890
S - SPECIAL INVENTORY 1,893,740 N/A 1,893,740 1,893,740
Subtotal 1,654,200,970 1,695,164,786 1,654,200,970
Less Total Deductions 482,198,681 484,278,612 482,198,681
Total Taxable Value 1,172,002,289 1,210,886,174 1,172,002,289

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 1,228,266,281 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,172,002,289 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,217,454,061 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,161,190,069 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,359,240,571 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,405,454,462 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,171,852,097 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 1,438,523,225 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,187,033,975 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 1,228,266,281 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,172,002,289 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,217,454,061 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,161,190,069 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,359,240,571 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,405,454,462 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,171,852,097 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 1,438,523,225 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,187,033,975 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 56,263,992 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,812,220 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 130,974,290 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 46,213,891 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 33,068,763 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,031,686 Loss to the increase in the Over-65/Disabled Homestead

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