taxes Property Tax Assistance

2025 ISD Summary Worksheet

Hughes Springs ISD (all splits)   Cass County   Morris County  

034-Cass/Cass County

034-903/Hughes Springs ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 102,245,090 1.0151 100,724,155 102,245,090
B - MULTIFAMILY 8,294,413 N/A 8,294,413 8,294,413
C1 - VACANT LOTS 2,998,077 N/A 2,998,077 2,998,077
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,308,040 1.1923 6,967,824 8,308,040
D2 - FARM & RANCH IMP 9,994,535 N/A 9,994,535 9,994,535
E - NON-AG LAND AND IMPROVEMENTS 208,732,255 1.0474 199,286,094 208,732,255
F1 - COMMERCIAL REAL 28,474,197 0.7838 36,328,396 28,474,197
F2 - INDUSTRIAL REAL 5,209,890 N/A 5,209,890 5,209,890
G - ALL MINERALS 4,292,461 N/A 4,292,461 4,292,461
J - ALL UTILITIES 12,027,710 N/A 12,027,710 12,027,710
L1 - COMMERCIAL PERSONAL 8,411,630 N/A 8,411,630 8,411,630
L2 - INDUSTRIAL PERSONAL 19,634,100 N/A 19,634,100 19,634,100
M1 - MOBILE HOMES 8,562,750 N/A 8,562,750 8,562,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 638,560 N/A 638,560 638,560
Subtotal 427,823,708 0 423,370,595 427,823,708
Less Total Deductions 167,629,113 0 166,181,316 167,629,113
Total Taxable Value 260,194,595 0 257,189,279 260,194,595

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 285,621,945 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 260,194,595 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 285,621,945 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 260,194,595 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 339,559,524 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 355,211,389 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 267,659,538 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 365,867,923 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 268,761,465 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 285,621,945 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 260,194,595 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 285,621,945 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 260,194,595 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 339,559,524 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 355,211,389 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 267,659,538 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 365,867,923 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 268,761,465 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,427,350 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 53,937,579 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,651,865 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,656,534 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,566,870 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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172-Morris/Morris County

034-903/Hughes Springs ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,137,160 N/A 3,137,160 3,137,160
B - MULTIFAMILY 601,730 N/A 601,730 601,730
C1 - VACANT LOTS 144,930 N/A 144,930 144,930
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 504,620 N/A 504,620 504,620
D2 - FARM & RANCH IMP 298,090 N/A 298,090 298,090
E - NON-AG LAND AND IMPROVEMENTS 8,961,740 N/A 8,961,740 8,961,740
F1 - COMMERCIAL REAL 155,870 N/A 155,870 155,870
F2 - INDUSTRIAL REAL 8,732,140 N/A 8,732,140 8,732,140
G - ALL MINERALS 45,118,560 N/A 45,118,560 45,118,560
J - ALL UTILITIES 2,715,150 N/A 2,715,150 2,715,150
L1 - COMMERCIAL PERSONAL 2,770 N/A 2,770 2,770
L2 - INDUSTRIAL PERSONAL 19,090,430 N/A 19,090,430 19,090,430
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 89,463,190 0 89,463,190 89,463,190
Less Total Deductions 3,673,608 0 3,673,608 3,673,608
Total Taxable Value 85,789,582 0 85,789,582 85,789,582

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 86,136,762 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 85,789,582 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 86,136,762 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 85,789,582 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 87,417,440 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 87,879,798 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 85,732,539 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 88,199,797 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 85,886,032 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 86,136,762 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 85,789,582 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 86,136,762 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 85,789,582 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 87,417,440 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 87,879,798 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 85,732,539 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 88,199,797 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 85,886,032 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 347,180 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 1,280,678 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 462,358 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 319,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 96,450 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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034-903-02/Hughes Springs ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 105,382,250 1.0146 103,861,315 105,382,250
B - MULTIFAMILY 8,896,143 N/A 8,896,143 8,896,143
C1 - VACANT LOTS 3,143,007 N/A 3,143,007 3,143,007
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,812,660 1.1794 7,472,444 8,812,660
D2 - FARM & RANCH IMP 10,292,625 N/A 10,292,625 10,292,625
E - NON-AG LAND AND IMPROVEMENTS 217,693,995 1.0454 208,247,834 217,693,995
F1 - COMMERCIAL REAL 28,630,067 0.7847 36,484,266 28,630,067
F2 - INDUSTRIAL REAL 13,942,030 N/A 13,942,030 13,942,030
G - ALL MINERALS 49,411,021 N/A 49,411,021 49,411,021
J - ALL UTILITIES 14,742,860 N/A 14,742,860 14,742,860
L1 - COMMERCIAL PERSONAL 8,414,400 N/A 8,414,400 8,414,400
L2 - INDUSTRIAL PERSONAL 38,724,530 N/A 38,724,530 38,724,530
M1 - MOBILE HOMES 8,562,750 N/A 8,562,750 8,562,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 638,560 N/A 638,560 638,560
Subtotal 517,286,898 512,833,785 517,286,898
Less Total Deductions 171,302,721 169,854,924 171,302,721
Total Taxable Value 345,984,177 342,978,861 345,984,177

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 371,758,707 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 345,984,177 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 371,758,707 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 345,984,177 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 426,976,964 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 443,091,187 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 353,392,077 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 454,067,720 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 354,647,497 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 371,758,707 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 345,984,177 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 371,758,707 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 345,984,177 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 426,976,964 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 443,091,187 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 353,392,077 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 454,067,720 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 354,647,497 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,774,530 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 55,218,257 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,114,223 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,976,533 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,663,320 Loss to the increase in the Over-65/Disabled Homestead

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