taxes Property Tax Assistance

2025 ISD Summary Worksheet

Devers ISD (all splits)   Liberty County  

146-Liberty/Liberty County

146-903/Devers ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 49,338,229 N/A 49,338,229 49,338,229
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,646,083 N/A 7,646,083 7,646,083
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,732,655 N/A 13,732,655 13,732,655
D2 - FARM & RANCH IMP 3,478,500 N/A 3,478,500 3,478,500
E - NON-AG LAND AND IMPROVEMENTS 49,368,533 N/A 49,368,533 49,368,533
F1 - COMMERCIAL REAL 4,604,041 N/A 4,604,041 4,604,041
F2 - INDUSTRIAL REAL 208,710 N/A 208,710 208,710
G - ALL MINERALS 15,783,404 N/A 15,783,404 15,783,404
J - ALL UTILITIES 126,926,890 N/A 126,926,890 126,926,890
L1 - COMMERCIAL PERSONAL 4,236,300 N/A 4,236,300 4,236,300
L2 - INDUSTRIAL PERSONAL 11,614,780 N/A 11,614,780 11,614,780
M1 - MOBILE HOMES 4,908,350 N/A 4,908,350 4,908,350
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 122,710 N/A 122,710 122,710
Subtotal 291,969,185 0 291,969,185 291,969,185
Less Total Deductions 39,430,670 0 39,430,670 39,430,670
Total Taxable Value 252,538,515 0 252,538,515 252,538,515

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 259,171,038 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 252,538,515 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 259,171,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 252,538,515 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 271,580,002 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 275,166,999 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 253,780,673 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 277,671,780 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 255,291,744 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 259,171,038 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 252,538,515 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 259,171,038 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 252,538,515 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 271,580,002 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 275,166,999 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 253,780,673 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 277,671,780 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 255,291,744 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,632,523 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 12,408,964 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,586,997 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,504,781 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,753,229 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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146-903-02/Devers ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 49,338,229 N/A 49,338,229 49,338,229
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,646,083 N/A 7,646,083 7,646,083
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,732,655 N/A 13,732,655 13,732,655
D2 - FARM & RANCH IMP 3,478,500 N/A 3,478,500 3,478,500
E - NON-AG LAND AND IMPROVEMENTS 49,368,533 N/A 49,368,533 49,368,533
F1 - COMMERCIAL REAL 4,604,041 N/A 4,604,041 4,604,041
F2 - INDUSTRIAL REAL 208,710 N/A 208,710 208,710
G - ALL MINERALS 15,783,404 N/A 15,783,404 15,783,404
J - ALL UTILITIES 126,926,890 N/A 126,926,890 126,926,890
L1 - COMMERCIAL PERSONAL 4,236,300 N/A 4,236,300 4,236,300
L2 - INDUSTRIAL PERSONAL 11,614,780 N/A 11,614,780 11,614,780
M1 - MOBILE HOMES 4,908,350 N/A 4,908,350 4,908,350
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 122,710 N/A 122,710 122,710
Subtotal 291,969,185 291,969,185 291,969,185
Less Total Deductions 39,430,670 39,430,670 39,430,670
Total Taxable Value 252,538,515 252,538,515 252,538,515

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 259,171,038 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 252,538,515 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 259,171,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 252,538,515 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 271,580,002 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 275,166,999 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 253,780,673 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 277,671,780 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 255,291,744 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 259,171,038 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 252,538,515 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 259,171,038 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 252,538,515 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 271,580,002 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 275,166,999 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 253,780,673 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 277,671,780 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 255,291,744 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,632,523 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 12,408,964 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,586,997 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,504,781 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,753,229 Loss to the increase in the Over-65/Disabled Homestead

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