taxes Property Tax Assistance

2025 ISD Summary Worksheet

Joshua ISD (all splits)   Johnson County  

126-Johnson/Johnson County

126-905/Joshua ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,823,247,751 0.9483 2,977,167,300 2,823,247,751
B - MULTIFAMILY 118,215,285 N/A 118,215,285 118,215,285
C1 - VACANT LOTS 74,589,612 N/A 74,589,612 74,589,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,748,960 1.4316 1,920,251 2,748,960
D2 - FARM & RANCH IMP 10,913,855 N/A 10,913,855 10,913,855
E - NON-AG LAND AND IMPROVEMENTS 708,906,308 0.9136 775,948,236 708,906,308
F1 - COMMERCIAL REAL 179,174,684 N/A 179,174,684 179,174,684
F2 - INDUSTRIAL REAL 23,397,628 N/A 23,397,628 23,397,628
G - ALL MINERALS 22,856,193 N/A 22,856,193 22,856,193
J - ALL UTILITIES 102,402,025 N/A 102,402,025 102,402,025
L1 - COMMERCIAL PERSONAL 71,514,852 N/A 71,514,852 71,514,852
L2 - INDUSTRIAL PERSONAL 28,272,673 N/A 28,272,673 28,272,673
M1 - MOBILE HOMES 32,087,194 N/A 32,087,194 32,087,194
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 33,137,895 N/A 33,137,895 33,137,895
S - SPECIAL INVENTORY 8,562,911 N/A 8,562,911 8,562,911
Subtotal 4,240,027,826 0 4,460,160,594 4,240,027,826
Less Total Deductions 1,918,521,749 0 1,967,734,838 1,918,521,749
Total Taxable Value 2,321,506,077 0 2,492,425,756 2,321,506,077

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 2,577,969,143 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,321,506,077 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,577,969,143 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,321,506,077 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,024,679,081 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,143,763,350 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,398,600,073 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 3,224,455,486 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,422,940,539 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 2,577,969,143 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,321,506,077 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,577,969,143 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,321,506,077 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,024,679,081 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,143,763,350 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,398,600,073 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 3,224,455,486 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,422,940,539 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 256,463,066 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 446,709,938 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 119,084,269 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 80,692,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 101,434,462 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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126-905-02/Joshua ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,823,247,751 0.9483 2,977,167,300 2,823,247,751
B - MULTIFAMILY 118,215,285 N/A 118,215,285 118,215,285
C1 - VACANT LOTS 74,589,612 N/A 74,589,612 74,589,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,748,960 1.4316 1,920,251 2,748,960
D2 - FARM & RANCH IMP 10,913,855 N/A 10,913,855 10,913,855
E - NON-AG LAND AND IMPROVEMENTS 708,906,308 0.9136 775,948,236 708,906,308
F1 - COMMERCIAL REAL 179,174,684 N/A 179,174,684 179,174,684
F2 - INDUSTRIAL REAL 23,397,628 N/A 23,397,628 23,397,628
G - ALL MINERALS 22,856,193 N/A 22,856,193 22,856,193
J - ALL UTILITIES 102,402,025 N/A 102,402,025 102,402,025
L1 - COMMERCIAL PERSONAL 71,514,852 N/A 71,514,852 71,514,852
L2 - INDUSTRIAL PERSONAL 28,272,673 N/A 28,272,673 28,272,673
M1 - MOBILE HOMES 32,087,194 N/A 32,087,194 32,087,194
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 33,137,895 N/A 33,137,895 33,137,895
S - SPECIAL INVENTORY 8,562,911 N/A 8,562,911 8,562,911
Subtotal 4,240,027,826 4,460,160,594 4,240,027,826
Less Total Deductions 1,918,521,749 1,967,734,838 1,918,521,749
Total Taxable Value 2,321,506,077 2,492,425,756 2,321,506,077

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 2,577,969,143 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,321,506,077 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,577,969,143 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,321,506,077 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,024,679,081 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,143,763,350 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,398,600,073 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 3,224,455,486 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,422,940,539 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 2,577,969,143 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,321,506,077 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,577,969,143 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,321,506,077 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,024,679,081 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,143,763,350 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,398,600,073 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 3,224,455,486 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,422,940,539 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 256,463,066 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 446,709,938 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 119,084,269 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 80,692,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 101,434,462 Loss to the increase in the Over-65/Disabled Homestead

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