taxes Property Tax Assistance

2025 ISD Summary Worksheet

Benjamin ISD (all splits)   Knox County  

138-Knox/Knox County

138-904/Benjamin ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,249,930 1.0089 7,185,975 7,249,930
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,424,190 N/A 1,424,190 1,424,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,331,880 1.0681 15,291,275 16,331,880
D2 - FARM & RANCH IMP 525,280 N/A 525,280 525,280
E - NON-AG LAND AND IMPROVEMENTS 7,065,770 0.9602 7,358,644 7,065,770
F1 - COMMERCIAL REAL 436,210 N/A 436,210 436,210
F2 - INDUSTRIAL REAL 462,233,460 N/A 462,233,460 462,233,460
G - ALL MINERALS 1,459,280 N/A 1,459,280 1,459,280
J - ALL UTILITIES 63,918,900 0.9846 64,918,647 63,918,900
L1 - COMMERCIAL PERSONAL 322,390 N/A 322,390 322,390
L2 - INDUSTRIAL PERSONAL 539,260 N/A 539,260 539,260
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 561,506,550 0 561,694,611 561,506,550
Less Total Deductions 408,071,684 0 408,054,194 408,071,684
Total Taxable Value 153,434,866 0 153,640,417 153,434,866

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 153,706,490 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 153,434,866 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 153,706,490 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 153,434,866 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 155,225,715 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 156,105,823 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 153,434,866 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 156,770,094 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 153,468,996 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 553,051,340 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 552,779,716 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 553,051,340 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 552,779,716 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 554,570,565 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 555,450,673 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 552,779,716 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 556,114,944 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 552,813,846 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 271,624 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 1,519,225 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 880,108 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 664,271 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,130 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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138-904-02/Benjamin ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,249,930 1.0089 7,185,975 7,249,930
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,424,190 N/A 1,424,190 1,424,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,331,880 1.0681 15,291,275 16,331,880
D2 - FARM & RANCH IMP 525,280 N/A 525,280 525,280
E - NON-AG LAND AND IMPROVEMENTS 7,065,770 0.9602 7,358,644 7,065,770
F1 - COMMERCIAL REAL 436,210 N/A 436,210 436,210
F2 - INDUSTRIAL REAL 462,233,460 N/A 462,233,460 462,233,460
G - ALL MINERALS 1,459,280 N/A 1,459,280 1,459,280
J - ALL UTILITIES 63,918,900 0.9846 64,918,647 63,918,900
L1 - COMMERCIAL PERSONAL 322,390 N/A 322,390 322,390
L2 - INDUSTRIAL PERSONAL 539,260 N/A 539,260 539,260
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 561,506,550 561,694,611 561,506,550
Less Total Deductions 408,071,684 408,054,194 408,071,684
Total Taxable Value 153,434,866 153,640,417 153,434,866

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 153,706,490 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 153,434,866 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 153,706,490 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 153,434,866 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 155,225,715 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 156,105,823 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 153,434,866 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 156,770,094 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 153,468,996 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 553,051,340 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 552,779,716 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 553,051,340 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 552,779,716 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 554,570,565 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 555,450,673 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 552,779,716 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 556,114,944 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 552,813,846 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 271,624 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 1,519,225 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 880,108 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 664,271 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,130 Loss to the increase in the Over-65/Disabled Homestead

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