taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rogers ISD (all splits)   Bell County   Milam County  

014-Bell/Bell County

014-907/Rogers ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 131,243,220 0.9319 140,834,017 131,243,220
B - MULTIFAMILY 544,913 N/A 544,913 544,913
C1 - VACANT LOTS 7,147,087 N/A 7,147,087 7,147,087
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,328,808 1.1241 15,415,978 17,328,808
D2 - FARM & RANCH IMP 2,865,934 N/A 2,865,934 2,865,934
E - NON-AG LAND AND IMPROVEMENTS 274,052,112 1.1049 248,033,408 274,052,112
F1 - COMMERCIAL REAL 26,646,786 N/A 26,646,786 26,646,786
F2 - INDUSTRIAL REAL 3,627,999 N/A 3,627,999 3,627,999
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 33,717,128 0.9500 35,491,714 33,717,128
L1 - COMMERCIAL PERSONAL 9,536,171 N/A 9,536,171 9,536,171
L2 - INDUSTRIAL PERSONAL 235,330,003 N/A 235,330,003 235,330,003
M1 - MOBILE HOMES 807,888 N/A 807,888 807,888
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,056,000 N/A 1,056,000 1,056,000
S - SPECIAL INVENTORY 1,000 N/A 1,000 1,000
Subtotal 743,905,049 0 727,338,898 743,905,049
Less Total Deductions 449,343,661 0 458,235,259 449,343,661
Total Taxable Value 294,561,388 0 269,103,639 294,561,388

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 321,729,948 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 294,561,388 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 321,729,948 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 294,561,388 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 370,707,942 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 385,198,277 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 312,336,677 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 395,396,896 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 306,889,127 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 588,654,837 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 561,486,277 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 588,654,837 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 561,486,277 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 637,632,831 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 652,123,166 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 579,261,566 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 662,321,785 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 573,814,016 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,168,560 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 48,977,994 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,490,335 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,198,619 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,327,739 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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166-Milam/Milam County

014-907/Rogers ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,009,010 N/A 4,009,010 4,009,010
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 44,000 N/A 44,000 44,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,016,680 N/A 2,016,680 2,016,680
D2 - FARM & RANCH IMP 2,493,556 N/A 2,493,556 2,493,556
E - NON-AG LAND AND IMPROVEMENTS 15,621,777 N/A 15,621,777 15,621,777
F1 - COMMERCIAL REAL 1,369,549 N/A 1,369,549 1,369,549
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,010,820 N/A 3,010,820 3,010,820
L1 - COMMERCIAL PERSONAL 37,430 N/A 37,430 37,430
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 662,370 N/A 662,370 662,370
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 29,265,192 0 29,265,192 29,265,192
Less Total Deductions 11,552,705 0 11,552,705 11,552,705
Total Taxable Value 17,712,487 0 17,712,487 17,712,487

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 18,812,694 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,712,487 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 18,812,694 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,712,487 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,101,655 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 21,786,824 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 18,997,457 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 22,255,970 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 18,225,733 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 18,812,694 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,712,487 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 18,812,694 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 17,712,487 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,101,655 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 21,786,824 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 18,997,457 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 22,255,970 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 18,225,733 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,100,207 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 2,288,961 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 685,169 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 469,146 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 513,246 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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014-907-02/Rogers ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 135,252,230 0.9338 144,843,027 135,252,230
B - MULTIFAMILY 544,913 N/A 544,913 544,913
C1 - VACANT LOTS 7,191,087 N/A 7,191,087 7,191,087
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,345,488 1.1097 17,432,658 19,345,488
D2 - FARM & RANCH IMP 5,359,490 N/A 5,359,490 5,359,490
E - NON-AG LAND AND IMPROVEMENTS 289,673,889 1.0987 263,655,185 289,673,889
F1 - COMMERCIAL REAL 28,016,335 N/A 28,016,335 28,016,335
F2 - INDUSTRIAL REAL 3,627,999 N/A 3,627,999 3,627,999
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 36,727,948 0.9539 38,502,534 36,727,948
L1 - COMMERCIAL PERSONAL 9,573,601 N/A 9,573,601 9,573,601
L2 - INDUSTRIAL PERSONAL 235,330,003 N/A 235,330,003 235,330,003
M1 - MOBILE HOMES 1,470,258 N/A 1,470,258 1,470,258
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,056,000 N/A 1,056,000 1,056,000
S - SPECIAL INVENTORY 1,000 N/A 1,000 1,000
Subtotal 773,170,241 756,604,090 773,170,241
Less Total Deductions 460,896,366 469,787,964 460,896,366
Total Taxable Value 312,273,875 286,816,126 312,273,875

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 340,542,642 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 312,273,875 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 340,542,642 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 312,273,875 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 391,809,597 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 406,985,101 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 331,334,134 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 417,652,866 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 325,114,860 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 607,467,531 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 579,198,764 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 607,467,531 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,198,764 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 658,734,486 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 673,909,990 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 598,259,023 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 684,577,755 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 592,039,749 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,268,767 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 51,266,955 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,175,504 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,667,765 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,840,985 Loss to the increase in the Over-65/Disabled Homestead

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