taxes Property Tax Assistance

2025 ISD Summary Worksheet

Garner ISD (all splits)   Parker County  

184-Parker/Parker County

184-911/Garner ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 148,505,583 1.0439 142,260,353 148,505,583
B - MULTIFAMILY 1,092,650 N/A 1,092,650 1,092,650
C1 - VACANT LOTS 4,217,570 N/A 4,217,570 4,217,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,922,780 1.0454 1,839,201 1,922,780
D2 - FARM & RANCH IMP 12,168,510 N/A 12,168,510 12,168,510
E - NON-AG LAND AND IMPROVEMENTS 155,911,163 0.9850 158,285,445 155,911,163
F1 - COMMERCIAL REAL 14,126,663 N/A 14,126,663 14,126,663
F2 - INDUSTRIAL REAL 25,799,558 N/A 25,799,558 25,799,558
G - ALL MINERALS 104,340 N/A 104,340 104,340
J - ALL UTILITIES 36,173,320 0.9884 36,597,855 36,173,320
L1 - COMMERCIAL PERSONAL 905,210 N/A 905,210 905,210
L2 - INDUSTRIAL PERSONAL 44,244,100 N/A 44,244,100 44,244,100
M1 - MOBILE HOMES 8,124,660 N/A 8,124,660 8,124,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 523,550 N/A 523,550 523,550
S - SPECIAL INVENTORY 1,223,860 N/A 1,223,860 1,223,860
Subtotal 455,043,517 0 451,513,525 455,043,517
Less Total Deductions 162,491,811 0 158,111,037 162,491,811
Total Taxable Value 292,551,706 0 293,402,488 292,551,706

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 310,811,689 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 292,551,706 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 310,811,689 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 292,551,706 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 341,391,129 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 349,638,106 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 311,149,200 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 355,243,092 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 301,796,278 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 310,811,689 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 292,551,706 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 310,811,689 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 292,551,706 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 341,391,129 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 349,638,106 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 311,149,200 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 355,243,092 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 301,796,278 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,259,983 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 30,579,440 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,246,977 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,604,986 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,244,572 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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184-911-02/Garner ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 148,505,583 1.0439 142,260,353 148,505,583
B - MULTIFAMILY 1,092,650 N/A 1,092,650 1,092,650
C1 - VACANT LOTS 4,217,570 N/A 4,217,570 4,217,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,922,780 1.0454 1,839,201 1,922,780
D2 - FARM & RANCH IMP 12,168,510 N/A 12,168,510 12,168,510
E - NON-AG LAND AND IMPROVEMENTS 155,911,163 0.9850 158,285,445 155,911,163
F1 - COMMERCIAL REAL 14,126,663 N/A 14,126,663 14,126,663
F2 - INDUSTRIAL REAL 25,799,558 N/A 25,799,558 25,799,558
G - ALL MINERALS 104,340 N/A 104,340 104,340
J - ALL UTILITIES 36,173,320 0.9884 36,597,855 36,173,320
L1 - COMMERCIAL PERSONAL 905,210 N/A 905,210 905,210
L2 - INDUSTRIAL PERSONAL 44,244,100 N/A 44,244,100 44,244,100
M1 - MOBILE HOMES 8,124,660 N/A 8,124,660 8,124,660
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 523,550 N/A 523,550 523,550
S - SPECIAL INVENTORY 1,223,860 N/A 1,223,860 1,223,860
Subtotal 455,043,517 451,513,525 455,043,517
Less Total Deductions 162,491,811 158,111,037 162,491,811
Total Taxable Value 292,551,706 293,402,488 292,551,706

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 310,811,689 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 292,551,706 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 310,811,689 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 292,551,706 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 341,391,129 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 349,638,106 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 311,149,200 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 355,243,092 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 301,796,278 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 310,811,689 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 292,551,706 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 310,811,689 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 292,551,706 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 341,391,129 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 349,638,106 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 311,149,200 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 355,243,092 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 301,796,278 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,259,983 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 30,579,440 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,246,977 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,604,986 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,244,572 Loss to the increase in the Over-65/Disabled Homestead

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