taxes Property Tax Assistance

2025 ISD Summary Worksheet

Premont ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

125-905/Premont ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,500 N/A 468,500 468,500
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,529,750 N/A 3,529,750 3,529,750
D2 - FARM & RANCH IMP 1,080,320 N/A 1,080,320 1,080,320
E - NON-AG LAND AND IMPROVEMENTS 9,504,080 N/A 9,504,080 9,504,080
F1 - COMMERCIAL REAL 62,300 N/A 62,300 62,300
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 14,640 N/A 14,640 14,640
J - ALL UTILITIES 3,536,640 N/A 3,536,640 3,536,640
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 102,440 N/A 102,440 102,440
M1 - MOBILE HOMES 277,360 N/A 277,360 277,360
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 18,576,030 0 18,576,030 18,576,030
Less Total Deductions 4,265,263 0 4,265,263 4,265,263
Total Taxable Value 14,310,767 0 14,310,767 14,310,767

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 14,733,995 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 14,310,767 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,733,995 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 14,310,767 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,930,656 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 16,545,720 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 14,328,587 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 17,035,950 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 14,414,307 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 14,733,995 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,310,767 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,733,995 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,310,767 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,930,656 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 16,545,720 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 14,328,587 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 17,035,950 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 14,414,307 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 423,228 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 1,196,661 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 615,064 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 490,230 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 103,540 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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125-Jim Wells/Jim Wells County

125-905/Premont ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 46,881,892 0.6814 68,802,307 68,802,307
B - MULTIFAMILY 511,330 N/A 511,330 511,330
C1 - VACANT LOTS 791,959 N/A 791,959 791,959
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,936,875 0.9049 6,560,487 6,560,487
D2 - FARM & RANCH IMP 1,227,581 N/A 1,227,581 1,227,581
E - NON-AG LAND AND IMPROVEMENTS 40,691,456 0.7429 54,773,800 54,773,800
F1 - COMMERCIAL REAL 8,536,168 N/A 8,536,168 8,536,168
F2 - INDUSTRIAL REAL 1,533,741 N/A 1,533,741 1,533,741
G - ALL MINERALS 5,496,410 N/A 5,496,410 5,496,410
J - ALL UTILITIES 60,176,823 0.9845 61,124,249 61,124,249
L1 - COMMERCIAL PERSONAL 5,242,831 N/A 5,242,831 5,242,831
L2 - INDUSTRIAL PERSONAL 16,711,600 N/A 16,711,600 16,711,600
M1 - MOBILE HOMES 2,189,428 N/A 2,189,428 2,189,428
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 195,928,094 0 233,501,891 233,501,891
Less Total Deductions 42,341,435 0 43,341,710 43,341,710
Total Taxable Value 153,586,659 0 190,160,181 190,160,181

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 193,098,087 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 190,160,181 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 193,098,087 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 190,160,181 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 206,315,015 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 213,042,959 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 190,663,845 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 218,289,314 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 190,858,297 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 193,098,087 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 190,160,181 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 193,098,087 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 190,160,181 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 206,315,015 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 213,042,959 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 190,663,845 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 218,289,314 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 190,858,297 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,937,906 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 13,216,928 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,727,944 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,246,355 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 698,116 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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125-905-02/Premont ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 47,350,392 0.6836 69,270,807 69,270,807
B - MULTIFAMILY 511,330 N/A 511,330 511,330
C1 - VACANT LOTS 791,959 N/A 791,959 791,959
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,466,625 0.9382 10,090,237 10,090,237
D2 - FARM & RANCH IMP 2,307,901 N/A 2,307,901 2,307,901
E - NON-AG LAND AND IMPROVEMENTS 50,195,536 0.7809 64,277,880 64,277,880
F1 - COMMERCIAL REAL 8,598,468 N/A 8,598,468 8,598,468
F2 - INDUSTRIAL REAL 1,533,741 N/A 1,533,741 1,533,741
G - ALL MINERALS 5,511,050 N/A 5,511,050 5,511,050
J - ALL UTILITIES 63,713,463 0.9853 64,660,889 64,660,889
L1 - COMMERCIAL PERSONAL 5,242,831 N/A 5,242,831 5,242,831
L2 - INDUSTRIAL PERSONAL 16,814,040 N/A 16,814,040 16,814,040
M1 - MOBILE HOMES 2,466,788 N/A 2,466,788 2,466,788
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 214,504,124 252,077,921 252,077,921
Less Total Deductions 46,606,698 47,606,973 47,606,973
Total Taxable Value 167,897,426 204,470,948 204,470,948

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 207,832,082 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 204,470,948 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 207,832,082 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 204,470,948 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 222,245,671 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 229,588,679 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 204,992,432 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 235,325,264 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 205,272,604 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 207,832,082 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 204,470,948 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 207,832,082 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 204,470,948 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 222,245,671 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 229,588,679 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 204,992,432 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 235,325,264 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 205,272,604 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,361,134 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 14,413,589 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,343,008 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,736,585 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 801,656 Loss to the increase in the Over-65/Disabled Homestead

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