taxes Property Tax Assistance

2025 ISD Summary Worksheet

Ben Bolt-Palito Blanco ISD (all splits)   Jim Wells County  

125-Jim Wells/Jim Wells County

125-902/Ben Bolt-Palito Blanco ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 14,309,417 0.7717 18,542,720 18,542,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,551,722 N/A 1,551,722 1,551,722
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,376,310 0.8929 9,380,807 9,380,807
D2 - FARM & RANCH IMP 2,250,117 N/A 2,250,117 2,250,117
E - NON-AG LAND AND IMPROVEMENTS 108,751,572 0.8457 128,593,558 128,593,558
F1 - COMMERCIAL REAL 2,175,419 N/A 2,175,419 2,175,419
F2 - INDUSTRIAL REAL 1,784,022 N/A 1,784,022 1,784,022
G - ALL MINERALS 448,280 N/A 448,280 448,280
J - ALL UTILITIES 16,586,065 0.9717 17,069,121 17,069,121
L1 - COMMERCIAL PERSONAL 1,910,100 N/A 1,910,100 1,910,100
L2 - INDUSTRIAL PERSONAL 942,550 N/A 942,550 942,550
M1 - MOBILE HOMES 6,387,424 N/A 6,387,424 6,387,424
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 618,116 N/A 618,116 618,116
Subtotal 166,091,114 0 191,653,956 191,653,956
Less Total Deductions 65,830,500 0 68,993,018 68,993,018
Total Taxable Value 100,260,614 0 122,660,938 122,660,938

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 130,361,755 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 122,660,938 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 130,361,755 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 122,660,938 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 149,027,491 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 155,595,350 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 123,127,848 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 160,401,114 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 124,508,036 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 130,361,755 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 122,660,938 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 130,361,755 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 122,660,938 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 149,027,491 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 155,595,350 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 123,127,848 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 160,401,114 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 124,508,036 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,700,817 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 18,665,736 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,567,859 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,805,764 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,847,098 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 VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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125-902-02/Ben Bolt-Palito Blanco ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 14,309,417 0.7717 18,542,720 18,542,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,551,722 N/A 1,551,722 1,551,722
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,376,310 0.8929 9,380,807 9,380,807
D2 - FARM & RANCH IMP 2,250,117 N/A 2,250,117 2,250,117
E - NON-AG LAND AND IMPROVEMENTS 108,751,572 0.8457 128,593,558 128,593,558
F1 - COMMERCIAL REAL 2,175,419 N/A 2,175,419 2,175,419
F2 - INDUSTRIAL REAL 1,784,022 N/A 1,784,022 1,784,022
G - ALL MINERALS 448,280 N/A 448,280 448,280
J - ALL UTILITIES 16,586,065 0.9717 17,069,121 17,069,121
L1 - COMMERCIAL PERSONAL 1,910,100 N/A 1,910,100 1,910,100
L2 - INDUSTRIAL PERSONAL 942,550 N/A 942,550 942,550
M1 - MOBILE HOMES 6,387,424 N/A 6,387,424 6,387,424
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 618,116 N/A 618,116 618,116
Subtotal 166,091,114 191,653,956 191,653,956
Less Total Deductions 65,830,500 68,993,018 68,993,018
Total Taxable Value 100,260,614 122,660,938 122,660,938

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 130,361,755 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 122,660,938 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 130,361,755 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 122,660,938 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 149,027,491 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 155,595,350 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 123,127,848 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 160,401,114 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 124,508,036 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 130,361,755 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 122,660,938 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 130,361,755 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 122,660,938 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 149,027,491 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 155,595,350 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 123,127,848 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 160,401,114 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 124,508,036 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,700,817 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 18,665,736 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,567,859 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,805,764 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,847,098 Loss to the increase in the Over-65/Disabled Homestead

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