taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rotan ISD (all splits)   Fisher County   Kent County   Stonewall County  

076-Fisher/Fisher County

076-904/Rotan ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 40,335,090 0.8888 45,381,514 40,335,090
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 493,810 N/A 493,810 493,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,605,530 0.7678 12,510,042 9,605,530
D2 - FARM & RANCH IMP 1,955,550 N/A 1,955,550 1,955,550
E - NON-AG LAND AND IMPROVEMENTS 35,091,760 0.9355 37,511,235 35,091,760
F1 - COMMERCIAL REAL 4,428,680 N/A 4,428,680 4,428,680
F2 - INDUSTRIAL REAL 72,895,140 N/A 72,895,140 72,895,140
G - ALL MINERALS 102,841,680 1.0524 97,721,095 102,841,680
J - ALL UTILITIES 80,968,040 0.8510 95,144,583 80,968,040
L1 - COMMERCIAL PERSONAL 5,404,340 N/A 5,404,340 5,404,340
L2 - INDUSTRIAL PERSONAL 25,305,210 N/A 25,305,210 25,305,210
M1 - MOBILE HOMES 1,569,610 N/A 1,569,610 1,569,610
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 380,894,440 0 400,320,809 380,894,440
Less Total Deductions 111,475,473 0 112,178,430 111,475,473
Total Taxable Value 269,418,967 0 288,142,379 269,418,967

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 274,261,842 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 269,418,967 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 274,261,842 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 269,418,967 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 290,351,402 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 296,569,351 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 269,418,967 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 301,104,848 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 270,427,176 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 335,525,652 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 330,682,777 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 335,525,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 330,682,777 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 351,615,212 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 357,833,161 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 330,682,777 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 362,368,658 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 331,690,986 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,842,875 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 16,089,560 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,217,949 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,535,497 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,008,209 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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132-Kent/Kent County

076-904/Rotan 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 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,005,840 N/A 1,005,840 1,005,840
D2 - FARM & RANCH IMP 21,610 N/A 21,610 21,610
E - NON-AG LAND AND IMPROVEMENTS 442,330 N/A 442,330 442,330
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 79,568,240 N/A 79,568,240 79,568,240
G - ALL MINERALS 42,260 N/A 42,260 42,260
J - ALL UTILITIES 2,924,970 N/A 2,924,970 2,924,970
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 263,110 N/A 263,110 263,110
M1 - MOBILE HOMES 0 N/A 0 0
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 84,268,360 0 84,268,360 84,268,360
Less Total Deductions 62,244,210 0 62,244,210 62,244,210
Total Taxable Value 22,024,150 0 22,024,150 22,024,150

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 22,024,150 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 22,024,150 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,024,150 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 22,024,150 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 22,025,650 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 22,040,650 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 22,024,150 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 22,050,650 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 22,024,150 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 84,219,760 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 84,219,760 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 84,219,760 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 84,219,760 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 84,221,260 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 84,236,260 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 84,219,760 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 84,246,260 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 84,219,760 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 1,500 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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217-Stonewall/Stonewall County

076-904/Rotan 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 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,521,312 N/A 1,521,312 1,521,312
D2 - FARM & RANCH IMP 444,300 N/A 444,300 444,300
E - NON-AG LAND AND IMPROVEMENTS 2,436,200 N/A 2,436,200 2,436,200
F1 - COMMERCIAL REAL 1,334,890 N/A 1,334,890 1,334,890
F2 - INDUSTRIAL REAL 26,494,490 N/A 26,494,490 26,494,490
G - ALL MINERALS 1,064,770 N/A 1,064,770 1,064,770
J - ALL UTILITIES 798,540 N/A 798,540 798,540
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 4,273,030 N/A 4,273,030 4,273,030
M1 - MOBILE HOMES 71,610 N/A 71,610 71,610
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 38,439,142 0 38,439,142 38,439,142
Less Total Deductions 19,355,913 0 19,355,913 19,355,913
Total Taxable Value 19,083,229 0 19,083,229 19,083,229

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 19,322,448 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,083,229 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 19,322,448 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,083,229 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 19,801,887 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 19,921,887 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 19,083,229 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 20,001,887 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 19,160,689 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 37,162,158 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 36,922,939 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 37,162,158 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 36,922,939 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,641,597 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 37,761,597 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 36,922,939 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 37,841,597 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 37,000,399 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 239,219 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 479,439 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 120,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 80,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 77,460 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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076-904-02/Rotan ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 40,335,090 0.8888 45,381,514 40,335,090
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 493,810 N/A 493,810 493,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,132,682 0.8068 15,037,194 12,132,682
D2 - FARM & RANCH IMP 2,421,460 N/A 2,421,460 2,421,460
E - NON-AG LAND AND IMPROVEMENTS 37,970,290 0.9401 40,389,765 37,970,290
F1 - COMMERCIAL REAL 5,763,570 N/A 5,763,570 5,763,570
F2 - INDUSTRIAL REAL 178,957,870 N/A 178,957,870 178,957,870
G - ALL MINERALS 103,948,710 1.0518 98,828,125 103,948,710
J - ALL UTILITIES 84,691,550 0.8566 98,868,093 84,691,550
L1 - COMMERCIAL PERSONAL 5,404,340 N/A 5,404,340 5,404,340
L2 - INDUSTRIAL PERSONAL 29,841,350 N/A 29,841,350 29,841,350
M1 - MOBILE HOMES 1,641,220 N/A 1,641,220 1,641,220
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 503,601,942 523,028,311 503,601,942
Less Total Deductions 193,075,596 193,778,553 193,075,596
Total Taxable Value 310,526,346 329,249,758 310,526,346

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 315,608,440 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 310,526,346 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 315,608,440 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 310,526,346 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 332,178,939 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 338,531,888 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 310,526,346 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 343,157,385 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 311,612,015 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 456,907,570 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 451,825,476 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 456,907,570 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 451,825,476 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 473,478,069 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 479,831,018 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 451,825,476 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 484,456,515 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 452,911,145 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,082,094 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 16,570,499 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,352,949 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,625,497 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,085,669 Loss to the increase in the Over-65/Disabled Homestead

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