taxes Property Tax Assistance

2025 ISD Summary Worksheet

Merkel ISD (all splits)   Jones County   Taylor County  

127-Jones/Jones County

221-904/Merkel ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 77,090 N/A 77,090 77,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,452,190 N/A 1,452,190 1,452,190
D2 - FARM & RANCH IMP 2,903,690 N/A 2,903,690 2,903,690
E - NON-AG LAND AND IMPROVEMENTS 63,909,880 N/A 63,909,880 63,909,880
F1 - COMMERCIAL REAL 339,240 N/A 339,240 339,240
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 5,146,310 N/A 5,146,310 5,146,310
J - ALL UTILITIES 10,452,570 N/A 10,452,570 10,452,570
L1 - COMMERCIAL PERSONAL 267,030 N/A 267,030 267,030
L2 - INDUSTRIAL PERSONAL 14,799,500 N/A 14,799,500 14,799,500
M1 - MOBILE HOMES 2,309,080 N/A 2,309,080 2,309,080
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 101,656,580 0 101,656,580 101,656,580
Less Total Deductions 37,039,011 0 37,039,011 37,039,011
Total Taxable Value 64,617,569 0 64,617,569 64,617,569

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 70,650,333 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 64,617,569 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 70,650,333 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 64,617,569 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 81,896,772 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 85,049,838 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 64,680,800 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 87,244,624 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 67,241,959 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 70,650,333 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 64,617,569 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 70,650,333 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 64,617,569 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 81,896,772 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 85,049,838 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 64,680,800 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 87,244,624 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 67,241,959 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,032,764 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 11,246,439 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,153,066 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,194,786 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,624,390 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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221-Taylor/Taylor County

221-904/Merkel ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 202,605,820 0.9651 209,932,463 202,605,820
B - MULTIFAMILY 1,573,887 N/A 1,573,887 1,573,887
C1 - VACANT LOTS 7,299,292 N/A 7,299,292 7,299,292
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,497,179 1.0583 9,919,264 10,497,179
D2 - FARM & RANCH IMP 1,114,449 N/A 1,114,449 1,114,449
E - NON-AG LAND AND IMPROVEMENTS 107,968,716 1.0129 106,593,658 107,968,716
F1 - COMMERCIAL REAL 93,342,069 1.0035 93,016,511 93,342,069
F2 - INDUSTRIAL REAL 32,047,745 N/A 32,047,745 32,047,745
G - ALL MINERALS 5,541,251 N/A 5,541,251 5,541,251
J - ALL UTILITIES 162,193,087 0.9591 169,109,673 162,193,087
L1 - COMMERCIAL PERSONAL 83,199,476 0.9855 84,423,618 83,199,476
L2 - INDUSTRIAL PERSONAL 15,808,873 N/A 15,808,873 15,808,873
M1 - MOBILE HOMES 7,233,759 N/A 7,233,759 7,233,759
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,614,545 N/A 2,614,545 2,614,545
Subtotal 733,040,148 0 746,228,988 733,040,148
Less Total Deductions 194,501,163 0 196,567,869 194,501,163
Total Taxable Value 538,538,985 0 549,661,119 538,538,985

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 562,450,986 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 538,538,985 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 562,450,986 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 538,538,985 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 618,242,685 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 637,257,846 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 550,116,930 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 651,093,107 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 545,887,625 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 562,450,986 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 538,538,985 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 562,450,986 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 538,538,985 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 618,242,685 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 637,257,846 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 550,116,930 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 651,093,107 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 545,887,625 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,912,001 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 55,791,699 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 19,015,161 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,835,261 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,348,640 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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221-904-02/Merkel ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 202,605,820 0.9651 209,932,463 202,605,820
B - MULTIFAMILY 1,573,887 N/A 1,573,887 1,573,887
C1 - VACANT LOTS 7,376,382 N/A 7,376,382 7,376,382
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,949,369 1.0508 11,371,454 11,949,369
D2 - FARM & RANCH IMP 4,018,139 N/A 4,018,139 4,018,139
E - NON-AG LAND AND IMPROVEMENTS 171,878,596 1.0081 170,503,538 171,878,596
F1 - COMMERCIAL REAL 93,681,309 1.0035 93,355,751 93,681,309
F2 - INDUSTRIAL REAL 32,047,745 N/A 32,047,745 32,047,745
G - ALL MINERALS 10,687,561 N/A 10,687,561 10,687,561
J - ALL UTILITIES 172,645,657 0.9615 179,562,243 172,645,657
L1 - COMMERCIAL PERSONAL 83,466,506 0.9855 84,690,648 83,466,506
L2 - INDUSTRIAL PERSONAL 30,608,373 N/A 30,608,373 30,608,373
M1 - MOBILE HOMES 9,542,839 N/A 9,542,839 9,542,839
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,614,545 N/A 2,614,545 2,614,545
Subtotal 834,696,728 847,885,568 834,696,728
Less Total Deductions 231,540,174 233,606,880 231,540,174
Total Taxable Value 603,156,554 614,278,688 603,156,554

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 633,101,319 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 603,156,554 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 633,101,319 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 603,156,554 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 700,139,457 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 722,307,684 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 614,797,730 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 738,337,731 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 613,129,584 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 633,101,319 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 603,156,554 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 633,101,319 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 603,156,554 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 700,139,457 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 722,307,684 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 614,797,730 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 738,337,731 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 613,129,584 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,944,765 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 67,038,138 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,168,227 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 16,030,047 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,973,030 Loss to the increase in the Over-65/Disabled Homestead

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