taxes Property Tax Assistance

2025 ISD Summary Worksheet

Leggett ISD (all splits)   Polk County  

187-Polk/Polk County

187-906/Leggett ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 57,468,062 1.0152 56,607,626 57,468,062
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,669,337 N/A 6,669,337 6,669,337
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,597,276 1.2258 7,829,405 9,597,276
D2 - FARM & RANCH IMP 915,703 N/A 915,703 915,703
E - NON-AG LAND AND IMPROVEMENTS 59,775,864 1.0522 56,810,363 59,775,864
F1 - COMMERCIAL REAL 3,030,279 N/A 3,030,279 3,030,279
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 6,357,732 N/A 6,357,732 6,357,732
J - ALL UTILITIES 30,824,968 0.7997 38,545,665 30,824,968
L1 - COMMERCIAL PERSONAL 3,668,160 N/A 3,668,160 3,668,160
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 13,528,838 N/A 13,528,838 13,528,838
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 191,836,219 0 193,963,108 191,836,219
Less Total Deductions 62,674,543 0 62,068,782 62,674,543
Total Taxable Value 129,161,676 0 131,894,326 129,161,676

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 136,409,802 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 129,161,676 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 136,409,802 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 129,161,676 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 152,115,377 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 157,188,850 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 134,497,205 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 160,776,431 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 132,621,456 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 136,409,802 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 129,161,676 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 136,409,802 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 129,161,676 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 152,115,377 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 157,188,850 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 134,497,205 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 160,776,431 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 132,621,456 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,248,126 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 15,705,575 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,073,473 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,587,581 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,459,780 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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187-906-02/Leggett ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 57,468,062 1.0152 56,607,626 57,468,062
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,669,337 N/A 6,669,337 6,669,337
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,597,276 1.2258 7,829,405 9,597,276
D2 - FARM & RANCH IMP 915,703 N/A 915,703 915,703
E - NON-AG LAND AND IMPROVEMENTS 59,775,864 1.0522 56,810,363 59,775,864
F1 - COMMERCIAL REAL 3,030,279 N/A 3,030,279 3,030,279
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 6,357,732 N/A 6,357,732 6,357,732
J - ALL UTILITIES 30,824,968 0.7997 38,545,665 30,824,968
L1 - COMMERCIAL PERSONAL 3,668,160 N/A 3,668,160 3,668,160
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 13,528,838 N/A 13,528,838 13,528,838
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 191,836,219 193,963,108 191,836,219
Less Total Deductions 62,674,543 62,068,782 62,674,543
Total Taxable Value 129,161,676 131,894,326 129,161,676

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 136,409,802 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 129,161,676 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 136,409,802 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 129,161,676 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 152,115,377 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 157,188,850 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 134,497,205 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 160,776,431 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 132,621,456 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 136,409,802 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 129,161,676 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 136,409,802 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 129,161,676 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 152,115,377 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 157,188,850 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 134,497,205 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 160,776,431 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 132,621,456 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,248,126 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 15,705,575 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,073,473 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,587,581 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,459,780 Loss to the increase in the Over-65/Disabled Homestead

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