taxes Property Tax Assistance

2025 ISD Summary Worksheet

Hardin-Jefferson ISD (all splits)   Hardin County   Jefferson County  

100-Hardin/Hardin County

100-905/Hardin-Jefferson ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 623,479,373 N/A 623,479,373 623,479,373
B - MULTIFAMILY 7,845,162 N/A 7,845,162 7,845,162
C1 - VACANT LOTS 66,981,032 N/A 66,981,032 66,981,032
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,817,832 N/A 11,817,832 11,817,832
D2 - FARM & RANCH IMP 2,290 N/A 2,290 2,290
E - NON-AG LAND AND IMPROVEMENTS 38,397,140 N/A 38,397,140 38,397,140
F1 - COMMERCIAL REAL 39,970,592 N/A 39,970,592 39,970,592
F2 - INDUSTRIAL REAL 4,205,743 N/A 4,205,743 4,205,743
G - ALL MINERALS 24,993,420 N/A 24,993,420 24,993,420
J - ALL UTILITIES 88,705,165 N/A 88,705,165 88,705,165
L1 - COMMERCIAL PERSONAL 36,802,358 N/A 36,802,358 36,802,358
L2 - INDUSTRIAL PERSONAL 68,967,900 N/A 68,967,900 68,967,900
M1 - MOBILE HOMES 9,051,383 N/A 9,051,383 9,051,383
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,106,544 N/A 1,106,544 1,106,544
S - SPECIAL INVENTORY 3,222,319 N/A 3,222,319 3,222,319
Subtotal 1,025,548,253 0 1,025,548,253 1,025,548,253
Less Total Deductions 373,959,919 0 373,959,919 373,959,919
Total Taxable Value 651,588,334 0 651,588,334 651,588,334

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 709,523,679 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 651,588,334 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 680,792,893 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 622,857,548 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 813,666,121 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 842,847,450 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 668,513,766 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 862,780,976 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 672,635,609 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 709,523,679 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 651,588,334 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 680,792,893 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 622,857,548 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 813,666,121 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 842,847,450 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 668,513,766 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 862,780,976 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 672,635,609 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 57,935,345 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 28,730,786 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 104,142,442 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,181,329 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,933,526 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 21,047,275 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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123-Jefferson/Jefferson County

100-905/Hardin-Jefferson ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 561,581,303 N/A 561,581,303 561,581,303
B - MULTIFAMILY 1,871,282 N/A 1,871,282 1,871,282
C1 - VACANT LOTS 19,756,713 N/A 19,756,713 19,756,713
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,999,276 N/A 11,999,276 11,999,276
D2 - FARM & RANCH IMP 3,637,412 N/A 3,637,412 3,637,412
E - NON-AG LAND AND IMPROVEMENTS 93,674,901 N/A 93,674,901 93,674,901
F1 - COMMERCIAL REAL 36,234,496 N/A 36,234,496 36,234,496
F2 - INDUSTRIAL REAL 47,886,983 N/A 47,886,983 47,886,983
G - ALL MINERALS 9,110,089 N/A 9,110,089 9,110,089
J - ALL UTILITIES 245,785,304 N/A 245,785,304 245,785,304
L1 - COMMERCIAL PERSONAL 45,471,698 N/A 45,471,698 45,471,698
L2 - INDUSTRIAL PERSONAL 11,158,657 N/A 11,158,657 11,158,657
M1 - MOBILE HOMES 6,456,795 N/A 6,456,795 6,456,795
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 3,276,522 N/A 3,276,522 3,276,522
S - SPECIAL INVENTORY 825,338 N/A 825,338 825,338
Subtotal 1,098,726,769 0 1,098,726,769 1,098,726,769
Less Total Deductions 317,340,186 0 317,340,186 317,340,186
Total Taxable Value 781,386,583 0 781,386,583 781,386,583

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 835,538,594 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 781,386,583 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 806,650,080 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 752,498,069 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 931,553,485 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 957,796,835 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 810,132,368 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 975,962,919 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 801,402,483 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 835,538,594 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 781,386,583 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 806,650,080 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 752,498,069 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 931,553,485 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 957,796,835 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 810,132,368 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 975,962,919 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 801,402,483 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,152,011 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 28,888,514 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 96,014,891 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,243,350 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,166,084 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,015,900 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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100-905-02/Hardin-Jefferson ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,185,060,676 N/A 1,185,060,676 1,185,060,676
B - MULTIFAMILY 9,716,444 N/A 9,716,444 9,716,444
C1 - VACANT LOTS 86,737,745 N/A 86,737,745 86,737,745
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,817,108 N/A 23,817,108 23,817,108
D2 - FARM & RANCH IMP 3,639,702 N/A 3,639,702 3,639,702
E - NON-AG LAND AND IMPROVEMENTS 132,072,041 N/A 132,072,041 132,072,041
F1 - COMMERCIAL REAL 76,205,088 N/A 76,205,088 76,205,088
F2 - INDUSTRIAL REAL 52,092,726 N/A 52,092,726 52,092,726
G - ALL MINERALS 34,103,509 N/A 34,103,509 34,103,509
J - ALL UTILITIES 334,490,469 N/A 334,490,469 334,490,469
L1 - COMMERCIAL PERSONAL 82,274,056 N/A 82,274,056 82,274,056
L2 - INDUSTRIAL PERSONAL 80,126,557 N/A 80,126,557 80,126,557
M1 - MOBILE HOMES 15,508,178 N/A 15,508,178 15,508,178
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,383,066 N/A 4,383,066 4,383,066
S - SPECIAL INVENTORY 4,047,657 N/A 4,047,657 4,047,657
Subtotal 2,124,275,022 2,124,275,022 2,124,275,022
Less Total Deductions 691,300,105 691,300,105 691,300,105
Total Taxable Value 1,432,974,917 1,432,974,917 1,432,974,917

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 1,545,062,273 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,432,974,917 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,487,442,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,375,355,617 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,745,219,606 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,800,644,285 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,478,646,134 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 1,838,743,895 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,474,038,092 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 1,545,062,273 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,432,974,917 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,487,442,973 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,375,355,617 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,745,219,606 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,800,644,285 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,478,646,134 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 1,838,743,895 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,474,038,092 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 112,087,356 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 57,619,300 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 200,157,333 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 55,424,679 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 38,099,610 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 41,063,175 Loss to the increase in the Over-65/Disabled Homestead

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