taxes Property Tax Assistance

2025 ISD Summary Worksheet

Westbrook ISD (all splits)   Mitchell County  

168-Mitchell/Mitchell County

168-903/Westbrook ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 39,944,128 1.0404 38,393,049 39,944,128
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 903,999 N/A 903,999 903,999
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,959,890 1.2403 8,030,220 9,959,890
D2 - FARM & RANCH IMP 1,108,285 N/A 1,108,285 1,108,285
E - NON-AG LAND AND IMPROVEMENTS 36,608,832 1.0329 35,442,765 36,608,832
F1 - COMMERCIAL REAL 3,482,705 N/A 3,482,705 3,482,705
F2 - INDUSTRIAL REAL 17,024,562 N/A 17,024,562 17,024,562
G - ALL MINERALS 129,318,371 1.0002 129,292,512 129,318,371
J - ALL UTILITIES 143,321,670 0.9910 144,623,280 143,321,670
L1 - COMMERCIAL PERSONAL 2,227,992 N/A 2,227,992 2,227,992
L2 - INDUSTRIAL PERSONAL 11,990,120 N/A 11,990,120 11,990,120
M1 - MOBILE HOMES 589,744 N/A 589,744 589,744
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 396,480,298 0 393,109,233 396,480,298
Less Total Deductions 35,839,251 0 35,123,261 35,839,251
Total Taxable Value 360,641,047 0 357,985,972 360,641,047

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 363,624,371 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 360,641,047 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 363,624,371 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 360,641,047 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 372,161,914 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 375,104,716 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 361,630,551 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 377,226,728 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 361,013,678 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 363,624,371 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 360,641,047 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 363,624,371 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 360,641,047 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 372,161,914 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 375,104,716 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 361,630,551 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 377,226,728 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 361,013,678 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,983,324 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 8,537,543 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,942,802 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,122,012 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 372,631 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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168-903-02/Westbrook ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 39,944,128 1.0404 38,393,049 39,944,128
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 903,999 N/A 903,999 903,999
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,959,890 1.2403 8,030,220 9,959,890
D2 - FARM & RANCH IMP 1,108,285 N/A 1,108,285 1,108,285
E - NON-AG LAND AND IMPROVEMENTS 36,608,832 1.0329 35,442,765 36,608,832
F1 - COMMERCIAL REAL 3,482,705 N/A 3,482,705 3,482,705
F2 - INDUSTRIAL REAL 17,024,562 N/A 17,024,562 17,024,562
G - ALL MINERALS 129,318,371 1.0002 129,292,512 129,318,371
J - ALL UTILITIES 143,321,670 0.9910 144,623,280 143,321,670
L1 - COMMERCIAL PERSONAL 2,227,992 N/A 2,227,992 2,227,992
L2 - INDUSTRIAL PERSONAL 11,990,120 N/A 11,990,120 11,990,120
M1 - MOBILE HOMES 589,744 N/A 589,744 589,744
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 396,480,298 393,109,233 396,480,298
Less Total Deductions 35,839,251 35,123,261 35,839,251
Total Taxable Value 360,641,047 357,985,972 360,641,047

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 363,624,371 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 360,641,047 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 363,624,371 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 360,641,047 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 372,161,914 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 375,104,716 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 361,630,551 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 377,226,728 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 361,013,678 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 363,624,371 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 360,641,047 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 363,624,371 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 360,641,047 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 372,161,914 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 375,104,716 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 361,630,551 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 377,226,728 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 361,013,678 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,983,324 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 8,537,543 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,942,802 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,122,012 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 372,631 Loss to the increase in the Over-65/Disabled Homestead

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