taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kerens ISD (all splits)   Navarro County  

175-Navarro/Navarro County

175-907/Kerens ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 345,568,350 0.9636 358,622,198 345,568,350
B - MULTIFAMILY 832,680 N/A 832,680 832,680
C1 - VACANT LOTS 63,593,492 0.9802 64,878,078 63,593,492
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,494,183 1.0580 11,808,928 12,494,183
D2 - FARM & RANCH IMP 3,950,630 N/A 3,950,630 3,950,630
E - NON-AG LAND AND IMPROVEMENTS 213,597,939 0.9471 225,528,391 213,597,939
F1 - COMMERCIAL REAL 21,256,570 N/A 21,256,570 21,256,570
F2 - INDUSTRIAL REAL 322,233,700 N/A 322,233,700 322,233,700
G - ALL MINERALS 4,351,154 N/A 4,351,154 4,351,154
J - ALL UTILITIES 130,630,380 0.9085 143,786,879 130,630,380
L1 - COMMERCIAL PERSONAL 4,746,150 N/A 4,746,150 4,746,150
L2 - INDUSTRIAL PERSONAL 50,682,720 N/A 50,682,720 50,682,720
M1 - MOBILE HOMES 12,182,400 N/A 12,182,400 12,182,400
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 658,700 N/A 658,700 658,700
Subtotal 1,186,779,048 0 1,225,519,178 1,186,779,048
Less Total Deductions 457,876,296 0 464,057,962 457,876,296
Total Taxable Value 728,902,752 0 761,461,216 728,902,752

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 754,192,797 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 728,902,752 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 754,192,797 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 728,902,752 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 806,109,603 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 821,806,689 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 747,607,362 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 832,739,507 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 740,698,594 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 989,691,447 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 964,401,402 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 989,691,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 964,401,402 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,041,608,253 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,057,305,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 983,106,012 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 1,068,238,157 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 976,197,244 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,290,045 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 51,916,806 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,697,086 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,932,818 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,795,842 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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175-907-02/Kerens ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 345,568,350 0.9636 358,622,198 345,568,350
B - MULTIFAMILY 832,680 N/A 832,680 832,680
C1 - VACANT LOTS 63,593,492 0.9802 64,878,078 63,593,492
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,494,183 1.0580 11,808,928 12,494,183
D2 - FARM & RANCH IMP 3,950,630 N/A 3,950,630 3,950,630
E - NON-AG LAND AND IMPROVEMENTS 213,597,939 0.9471 225,528,391 213,597,939
F1 - COMMERCIAL REAL 21,256,570 N/A 21,256,570 21,256,570
F2 - INDUSTRIAL REAL 322,233,700 N/A 322,233,700 322,233,700
G - ALL MINERALS 4,351,154 N/A 4,351,154 4,351,154
J - ALL UTILITIES 130,630,380 0.9085 143,786,879 130,630,380
L1 - COMMERCIAL PERSONAL 4,746,150 N/A 4,746,150 4,746,150
L2 - INDUSTRIAL PERSONAL 50,682,720 N/A 50,682,720 50,682,720
M1 - MOBILE HOMES 12,182,400 N/A 12,182,400 12,182,400
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 658,700 N/A 658,700 658,700
Subtotal 1,186,779,048 1,225,519,178 1,186,779,048
Less Total Deductions 457,876,296 464,057,962 457,876,296
Total Taxable Value 728,902,752 761,461,216 728,902,752

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 754,192,797 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 728,902,752 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 754,192,797 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 728,902,752 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 806,109,603 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 821,806,689 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 747,607,362 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 832,739,507 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 740,698,594 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 989,691,447 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 964,401,402 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 989,691,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 964,401,402 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,041,608,253 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,057,305,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 983,106,012 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 1,068,238,157 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 976,197,244 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,290,045 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 51,916,806 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,697,086 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,932,818 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,795,842 Loss to the increase in the Over-65/Disabled Homestead

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