taxes Property Tax Assistance

2025 ISD Summary Worksheet

Jim Hogg County ISD (all splits)   Jim Hogg County  

124-Jim Hogg/Jim Hogg County

124-901/Jim Hogg County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 174,866,320 1.0371 168,610,857 168,610,857
B - MULTIFAMILY 5,093,120 N/A 5,093,120 5,093,120
C1 - VACANT LOTS 4,747,120 N/A 4,747,120 4,747,120
C2 - COLONIA LOTS 435,390 N/A 435,390 435,390
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,539,180 1.0411 48,545,526 48,545,526
D2 - FARM & RANCH IMP 23,210,933 0.8374 27,717,856 27,717,856
E - NON-AG LAND AND IMPROVEMENTS 36,914,821 0.4995 73,903,546 73,903,546
F1 - COMMERCIAL REAL 30,604,410 0.8826 34,675,289 34,675,289
F2 - INDUSTRIAL REAL 84,377,140 N/A 84,377,140 84,377,140
G - ALL MINERALS 12,541,850 N/A 12,541,850 12,541,850
J - ALL UTILITIES 71,564,980 0.9826 72,832,261 72,832,261
L1 - COMMERCIAL PERSONAL 12,212,010 N/A 12,212,010 12,212,010
L2 - INDUSTRIAL PERSONAL 7,822,150 N/A 7,822,150 7,822,150
M1 - MOBILE HOMES 180,260 N/A 180,260 180,260
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 515,109,684 0 553,694,375 553,694,375
Less Total Deductions 119,144,839 0 118,282,689 118,282,689
Total Taxable Value 395,964,845 0 435,411,686 435,411,686

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 447,389,354 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 435,411,686 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 445,385,444 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 433,407,776 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 479,461,077 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 492,474,807 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 435,447,117 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 502,296,526 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 437,915,933 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 447,389,354 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 435,411,686 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 445,385,444 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 433,407,776 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 479,461,077 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 492,474,807 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 435,447,117 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 502,296,526 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 437,915,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,977,668 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,003,910 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 32,071,723 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,013,730 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,821,719 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,504,247 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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124-901-02/Jim Hogg County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 174,866,320 1.0371 168,610,857 168,610,857
B - MULTIFAMILY 5,093,120 N/A 5,093,120 5,093,120
C1 - VACANT LOTS 4,747,120 N/A 4,747,120 4,747,120
C2 - COLONIA LOTS 435,390 N/A 435,390 435,390
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,539,180 1.0411 48,545,526 48,545,526
D2 - FARM & RANCH IMP 23,210,933 0.8374 27,717,856 27,717,856
E - NON-AG LAND AND IMPROVEMENTS 36,914,821 0.4995 73,903,546 73,903,546
F1 - COMMERCIAL REAL 30,604,410 0.8826 34,675,289 34,675,289
F2 - INDUSTRIAL REAL 84,377,140 N/A 84,377,140 84,377,140
G - ALL MINERALS 12,541,850 N/A 12,541,850 12,541,850
J - ALL UTILITIES 71,564,980 0.9826 72,832,261 72,832,261
L1 - COMMERCIAL PERSONAL 12,212,010 N/A 12,212,010 12,212,010
L2 - INDUSTRIAL PERSONAL 7,822,150 N/A 7,822,150 7,822,150
M1 - MOBILE HOMES 180,260 N/A 180,260 180,260
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 515,109,684 553,694,375 553,694,375
Less Total Deductions 119,144,839 118,282,689 118,282,689
Total Taxable Value 395,964,845 435,411,686 435,411,686

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 447,389,354 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 435,411,686 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 445,385,444 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 433,407,776 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 479,461,077 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 492,474,807 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 435,447,117 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 502,296,526 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 437,915,933 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 447,389,354 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 435,411,686 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 445,385,444 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 433,407,776 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 479,461,077 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 492,474,807 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 435,447,117 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 502,296,526 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 437,915,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,977,668 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,003,910 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 32,071,723 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,013,730 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,821,719 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,504,247 Loss to the increase in the Over-65/Disabled Homestead

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