taxes Property Tax Assistance

2025 ISD Summary Worksheet

McGregor ISD (all splits)   McLennan County  

161-McLennan/McLennan County

161-909/McGregor ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 466,361,549 N/A 466,361,549 466,361,549
B - MULTIFAMILY 21,560,648 N/A 21,560,648 21,560,648
C1 - VACANT LOTS 8,537,612 N/A 8,537,612 8,537,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,838,580 N/A 7,838,580 7,838,580
D2 - FARM & RANCH IMP 4,088,091 N/A 4,088,091 4,088,091
E - NON-AG LAND AND IMPROVEMENTS 95,749,937 N/A 95,749,937 95,749,937
F1 - COMMERCIAL REAL 78,923,989 N/A 78,923,989 78,923,989
F2 - INDUSTRIAL REAL 254,415,010 N/A 254,415,010 254,415,010
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,866,960 N/A 40,866,960 40,866,960
L1 - COMMERCIAL PERSONAL 78,972,923 N/A 78,972,923 78,972,923
L2 - INDUSTRIAL PERSONAL 342,480,380 N/A 342,480,380 342,480,380
M1 - MOBILE HOMES 1,499,820 N/A 1,499,820 1,499,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,904,500 N/A 6,904,500 6,904,500
Subtotal 1,408,199,999 0 1,408,199,999 1,408,199,999
Less Total Deductions 579,755,394 0 579,755,394 579,755,394
Total Taxable Value 828,444,605 0 828,444,605 828,444,605

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 878,074,017 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 828,444,605 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 878,074,017 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 828,444,605 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 961,561,297 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 983,291,099 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 857,195,318 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 997,930,356 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 847,592,744 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 1,129,350,497 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,079,721,085 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,129,350,497 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,079,721,085 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,212,837,777 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,234,567,579 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,108,471,798 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 1,249,206,836 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,098,869,224 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,629,412 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 83,487,280 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,729,802 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,639,257 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,148,139 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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161-909-02/McGregor ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 466,361,549 N/A 466,361,549 466,361,549
B - MULTIFAMILY 21,560,648 N/A 21,560,648 21,560,648
C1 - VACANT LOTS 8,537,612 N/A 8,537,612 8,537,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,838,580 N/A 7,838,580 7,838,580
D2 - FARM & RANCH IMP 4,088,091 N/A 4,088,091 4,088,091
E - NON-AG LAND AND IMPROVEMENTS 95,749,937 N/A 95,749,937 95,749,937
F1 - COMMERCIAL REAL 78,923,989 N/A 78,923,989 78,923,989
F2 - INDUSTRIAL REAL 254,415,010 N/A 254,415,010 254,415,010
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,866,960 N/A 40,866,960 40,866,960
L1 - COMMERCIAL PERSONAL 78,972,923 N/A 78,972,923 78,972,923
L2 - INDUSTRIAL PERSONAL 342,480,380 N/A 342,480,380 342,480,380
M1 - MOBILE HOMES 1,499,820 N/A 1,499,820 1,499,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 6,904,500 N/A 6,904,500 6,904,500
Subtotal 1,408,199,999 1,408,199,999 1,408,199,999
Less Total Deductions 579,755,394 579,755,394 579,755,394
Total Taxable Value 828,444,605 828,444,605 828,444,605

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 878,074,017 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 828,444,605 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 878,074,017 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 828,444,605 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 961,561,297 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 983,291,099 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 857,195,318 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 997,930,356 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 847,592,744 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 1,129,350,497 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,079,721,085 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,129,350,497 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,079,721,085 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,212,837,777 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,234,567,579 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,108,471,798 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 1,249,206,836 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,098,869,224 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,629,412 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 83,487,280 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,729,802 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,639,257 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,148,139 Loss to the increase in the Over-65/Disabled Homestead

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