taxes Property Tax Assistance

2025 ISD Summary Worksheet

Jayton-Girard ISD (all splits)   Kent County  

132-Kent/Kent County

132-902/Jayton-Girard ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,220,180 N/A 11,220,180 11,220,180
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 295,450 N/A 295,450 295,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,226,182 N/A 23,226,182 23,226,182
D2 - FARM & RANCH IMP 2,316,670 N/A 2,316,670 2,316,670
E - NON-AG LAND AND IMPROVEMENTS 15,401,140 N/A 15,401,140 15,401,140
F1 - COMMERCIAL REAL 4,375,560 N/A 4,375,560 4,375,560
F2 - INDUSTRIAL REAL 406,806,620 N/A 406,806,620 406,806,620
G - ALL MINERALS 319,831,130 N/A 319,831,130 319,831,130
J - ALL UTILITIES 46,615,400 N/A 46,615,400 46,615,400
L1 - COMMERCIAL PERSONAL 315,856 N/A 315,856 315,856
L2 - INDUSTRIAL PERSONAL 2,448,800 N/A 2,448,800 2,448,800
M1 - MOBILE HOMES 1,267,810 N/A 1,267,810 1,267,810
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 834,120,798 0 834,120,798 834,120,798
Less Total Deductions 372,854,835 0 372,854,835 372,854,835
Total Taxable Value 461,265,963 0 461,265,963 461,265,963

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 462,001,753 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 461,265,963 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 461,873,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 461,137,378 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 466,215,382 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 468,424,244 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 461,265,963 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 470,235,300 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 461,416,063 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 808,375,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 807,639,323 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 808,246,528 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 807,510,738 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 812,588,742 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 814,797,604 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 807,639,323 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 816,608,660 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 807,789,423 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 735,790 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 128,585 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 4,213,629 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,208,862 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,811,056 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 150,100 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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132-902-02/Jayton-Girard ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,220,180 N/A 11,220,180 11,220,180
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 295,450 N/A 295,450 295,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,226,182 N/A 23,226,182 23,226,182
D2 - FARM & RANCH IMP 2,316,670 N/A 2,316,670 2,316,670
E - NON-AG LAND AND IMPROVEMENTS 15,401,140 N/A 15,401,140 15,401,140
F1 - COMMERCIAL REAL 4,375,560 N/A 4,375,560 4,375,560
F2 - INDUSTRIAL REAL 406,806,620 N/A 406,806,620 406,806,620
G - ALL MINERALS 319,831,130 N/A 319,831,130 319,831,130
J - ALL UTILITIES 46,615,400 N/A 46,615,400 46,615,400
L1 - COMMERCIAL PERSONAL 315,856 N/A 315,856 315,856
L2 - INDUSTRIAL PERSONAL 2,448,800 N/A 2,448,800 2,448,800
M1 - MOBILE HOMES 1,267,810 N/A 1,267,810 1,267,810
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 834,120,798 834,120,798 834,120,798
Less Total Deductions 372,854,835 372,854,835 372,854,835
Total Taxable Value 461,265,963 461,265,963 461,265,963

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 462,001,753 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 461,265,963 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 461,873,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 461,137,378 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 466,215,382 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 468,424,244 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 461,265,963 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 470,235,300 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 461,416,063 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 808,375,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 807,639,323 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 808,246,528 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 807,510,738 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 812,588,742 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 814,797,604 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 807,639,323 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 816,608,660 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 807,789,423 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 735,790 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 128,585 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 4,213,629 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,208,862 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,811,056 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 150,100 Loss to the increase in the Over-65/Disabled Homestead

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