taxes Property Tax Assistance

2025 ISD Summary Worksheet

Industrial ISD (all splits)   Jackson County   Victoria County  

120-Jackson/Jackson County

120-905/Industrial ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 104,725,323 0.9734 107,587,141 104,725,323
B - MULTIFAMILY 471,290 N/A 471,290 471,290
C1 - VACANT LOTS 25,639,600 0.8695 29,487,752 25,639,600
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,850,980 1.0687 30,740,396 32,850,980
D2 - FARM & RANCH IMP 8,221,460 N/A 8,221,460 8,221,460
E - NON-AG LAND AND IMPROVEMENTS 68,408,630 0.9711 70,444,475 68,408,630
F1 - COMMERCIAL REAL 15,672,272 N/A 15,672,272 15,672,272
F2 - INDUSTRIAL REAL 201,055,580 N/A 201,055,580 201,055,580
G - ALL MINERALS 127,929,070 0.9957 128,481,541 127,929,070
J - ALL UTILITIES 168,202,370 0.8919 188,588,822 168,202,370
L1 - COMMERCIAL PERSONAL 5,492,585 N/A 5,492,585 5,492,585
L2 - INDUSTRIAL PERSONAL 351,938,930 N/A 351,938,930 351,938,930
M1 - MOBILE HOMES 3,675,711 N/A 3,675,711 3,675,711
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 1,114,283,801 0 1,141,857,955 1,114,283,801
Less Total Deductions 112,705,571 0 114,113,713 112,705,571
Total Taxable Value 1,001,578,230 0 1,027,744,242 1,001,578,230

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 1,015,669,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,001,578,230 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,008,839,193 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 994,748,381 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,041,382,670 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,049,070,261 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 985,746,077 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 1,054,748,403 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,006,599,652 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 1,015,669,042 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,001,578,230 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,008,839,193 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 994,748,381 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,041,382,670 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,049,070,261 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 985,746,077 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 1,054,748,403 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,006,599,652 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,090,812 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 6,829,849 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 25,713,628 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,687,591 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,678,142 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,021,422 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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235-Victoria/Victoria County

120-905/Industrial ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 222,361,624 N/A 222,361,624 222,361,624
B - MULTIFAMILY 121,840 N/A 121,840 121,840
C1 - VACANT LOTS 4,386,200 N/A 4,386,200 4,386,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,743,480 N/A 3,743,480 3,743,480
D2 - FARM & RANCH IMP 3,553,477 N/A 3,553,477 3,553,477
E - NON-AG LAND AND IMPROVEMENTS 93,297,834 N/A 93,297,834 93,297,834
F1 - COMMERCIAL REAL 12,484,460 N/A 12,484,460 12,484,460
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 200,620 N/A 200,620 200,620
J - ALL UTILITIES 13,373,290 N/A 13,373,290 13,373,290
L1 - COMMERCIAL PERSONAL 3,610,740 N/A 3,610,740 3,610,740
L2 - INDUSTRIAL PERSONAL 1,235,470 N/A 1,235,470 1,235,470
M1 - MOBILE HOMES 3,139,167 N/A 3,139,167 3,139,167
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 66,620 N/A 66,620 66,620
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 361,574,822 0 361,574,822 361,574,822
Less Total Deductions 141,606,980 0 141,606,980 141,606,980
Total Taxable Value 219,967,842 0 219,967,842 219,967,842

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 242,958,280 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 219,967,842 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 222,931,079 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 199,940,641 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 280,285,112 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 290,343,401 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 229,042,174 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 297,222,396 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 229,341,293 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 242,958,280 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 219,967,842 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 222,931,079 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 199,940,641 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 280,285,112 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 290,343,401 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 229,042,174 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 297,222,396 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 229,341,293 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,990,438 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 20,027,201 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 37,326,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,058,289 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,878,995 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,373,451 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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120-905-02/Industrial ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 327,086,947 0.9913 329,948,765 327,086,947
B - MULTIFAMILY 593,130 N/A 593,130 593,130
C1 - VACANT LOTS 30,025,800 0.8864 33,873,952 30,025,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,594,460 1.0612 34,483,876 36,594,460
D2 - FARM & RANCH IMP 11,774,937 N/A 11,774,937 11,774,937
E - NON-AG LAND AND IMPROVEMENTS 161,706,464 0.9876 163,742,309 161,706,464
F1 - COMMERCIAL REAL 28,156,732 N/A 28,156,732 28,156,732
F2 - INDUSTRIAL REAL 201,055,580 N/A 201,055,580 201,055,580
G - ALL MINERALS 128,129,690 0.9957 128,682,161 128,129,690
J - ALL UTILITIES 181,575,660 0.8991 201,962,112 181,575,660
L1 - COMMERCIAL PERSONAL 9,103,325 N/A 9,103,325 9,103,325
L2 - INDUSTRIAL PERSONAL 353,174,400 N/A 353,174,400 353,174,400
M1 - MOBILE HOMES 6,814,878 N/A 6,814,878 6,814,878
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 66,620 N/A 66,620 66,620
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,475,858,623 1,503,432,777 1,475,858,623
Less Total Deductions 254,312,551 255,720,693 254,312,551
Total Taxable Value 1,221,546,072 1,247,712,084 1,221,546,072

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 1,258,627,322 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,221,546,072 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,231,770,272 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,194,689,022 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,321,667,782 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,339,413,662 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,214,788,251 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 1,351,970,799 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,235,940,945 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 1,258,627,322 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,221,546,072 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,231,770,272 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,194,689,022 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,321,667,782 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,339,413,662 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,214,788,251 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 1,351,970,799 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,235,940,945 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 37,081,250 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 26,857,050 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 63,040,460 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,745,880 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,557,137 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,394,873 Loss to the increase in the Over-65/Disabled Homestead

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