taxes Property Tax Assistance

2025 ISD Summary Worksheet

River Road ISD (all splits)   Potter County   Randall County  

188-Potter-Randall/Potter County

188-902/River Road ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 490,815,614 1.0104 485,763,672 490,815,614
B - MULTIFAMILY 822,921 N/A 822,921 822,921
C1 - VACANT LOTS 7,089,527 N/A 7,089,527 7,089,527
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,236,489 1.0582 3,058,545 3,236,489
D2 - FARM & RANCH IMP 529,691 N/A 529,691 529,691
E - NON-AG LAND AND IMPROVEMENTS 10,872,629 N/A 10,872,629 10,872,629
F1 - COMMERCIAL REAL 13,113,272 N/A 13,113,272 13,113,272
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 14,762,650 N/A 14,762,650 14,762,650
J - ALL UTILITIES 60,808,390 0.9725 62,527,907 60,808,390
L1 - COMMERCIAL PERSONAL 22,542,510 N/A 22,542,510 22,542,510
L2 - INDUSTRIAL PERSONAL 155,009 N/A 155,009 155,009
M1 - MOBILE HOMES 13,354,225 N/A 13,354,225 13,354,225
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,542 N/A 8,542 8,542
Subtotal 638,111,469 0 634,601,100 638,111,469
Less Total Deductions 308,457,126 0 307,170,959 308,457,126
Total Taxable Value 329,654,343 0 327,430,141 329,654,343

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 384,617,651 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 329,654,343 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 384,617,651 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 329,654,343 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 476,465,137 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 501,922,725 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 349,960,639 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 519,976,861 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 355,894,199 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 384,617,651 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 329,654,343 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 384,617,651 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 329,654,343 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 476,465,137 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 501,922,725 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 349,960,639 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 519,976,861 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 355,894,199 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,963,308 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 91,847,486 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,457,588 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,054,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 26,239,856 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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188-902-02/River Road ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 490,815,614 1.0104 485,763,672 490,815,614
B - MULTIFAMILY 822,921 N/A 822,921 822,921
C1 - VACANT LOTS 7,089,527 N/A 7,089,527 7,089,527
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,236,489 1.0582 3,058,545 3,236,489
D2 - FARM & RANCH IMP 529,691 N/A 529,691 529,691
E - NON-AG LAND AND IMPROVEMENTS 10,872,629 N/A 10,872,629 10,872,629
F1 - COMMERCIAL REAL 13,113,272 N/A 13,113,272 13,113,272
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 14,762,650 N/A 14,762,650 14,762,650
J - ALL UTILITIES 60,808,390 0.9725 62,527,907 60,808,390
L1 - COMMERCIAL PERSONAL 22,542,510 N/A 22,542,510 22,542,510
L2 - INDUSTRIAL PERSONAL 155,009 N/A 155,009 155,009
M1 - MOBILE HOMES 13,354,225 N/A 13,354,225 13,354,225
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,542 N/A 8,542 8,542
Subtotal 638,111,469 634,601,100 638,111,469
Less Total Deductions 308,457,126 307,170,959 308,457,126
Total Taxable Value 329,654,343 327,430,141 329,654,343

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 384,617,651 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 329,654,343 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 384,617,651 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 329,654,343 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 476,465,137 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 501,922,725 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 349,960,639 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 519,976,861 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 355,894,199 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 384,617,651 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 329,654,343 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 384,617,651 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 329,654,343 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 476,465,137 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 501,922,725 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 349,960,639 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 519,976,861 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 355,894,199 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,963,308 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 91,847,486 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,457,588 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,054,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 26,239,856 Loss to the increase in the Over-65/Disabled Homestead

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