taxes Property Tax Assistance

2025 ISD Summary Worksheet

Highland Park ISD (all splits)   Potter County   Randall County  

188-Potter-Randall/Potter County

188-903/Highland Park ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 76,011,177 1.0636 71,465,943 76,011,177
B - MULTIFAMILY 20,293,923 N/A 20,293,923 20,293,923
C1 - VACANT LOTS 19,737,697 N/A 19,737,697 19,737,697
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,923,597 1.0683 5,545,070 5,923,597
D2 - FARM & RANCH IMP 532,743 N/A 532,743 532,743
E - NON-AG LAND AND IMPROVEMENTS 16,893,609 N/A 16,893,609 16,893,609
F1 - COMMERCIAL REAL 296,082,974 0.9857 300,378,385 296,082,974
F2 - INDUSTRIAL REAL 384,418,312 N/A 384,418,312 384,418,312
G - ALL MINERALS 14,396,820 N/A 14,396,820 14,396,820
J - ALL UTILITIES 521,088,894 1.0011 520,516,326 521,088,894
L1 - COMMERCIAL PERSONAL 302,803,184 1.0009 302,530,906 302,803,184
L2 - INDUSTRIAL PERSONAL 747,071,970 N/A 747,071,970 747,071,970
M1 - MOBILE HOMES 2,569,975 N/A 2,569,975 2,569,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,561,911 N/A 17,561,911 17,561,911
Subtotal 2,425,386,786 0 2,423,913,590 2,425,386,786
Less Total Deductions 276,071,222 0 275,150,087 276,071,222
Total Taxable Value 2,149,315,564 0 2,148,763,503 2,149,315,564

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 2,156,117,650 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,149,315,564 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,156,117,650 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,149,315,564 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,168,422,995 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,171,974,076 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,151,914,135 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 2,174,465,155 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,151,317,813 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 2,156,117,650 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,149,315,564 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,156,117,650 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,149,315,564 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,168,422,995 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,171,974,076 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,151,914,135 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 2,174,465,155 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,151,317,813 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,802,086 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 12,305,345 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,551,081 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,491,079 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,002,249 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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188-903-02/Highland Park ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 76,011,177 1.0636 71,465,943 76,011,177
B - MULTIFAMILY 20,293,923 N/A 20,293,923 20,293,923
C1 - VACANT LOTS 19,737,697 N/A 19,737,697 19,737,697
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,923,597 1.0683 5,545,070 5,923,597
D2 - FARM & RANCH IMP 532,743 N/A 532,743 532,743
E - NON-AG LAND AND IMPROVEMENTS 16,893,609 N/A 16,893,609 16,893,609
F1 - COMMERCIAL REAL 296,082,974 0.9857 300,378,385 296,082,974
F2 - INDUSTRIAL REAL 384,418,312 N/A 384,418,312 384,418,312
G - ALL MINERALS 14,396,820 N/A 14,396,820 14,396,820
J - ALL UTILITIES 521,088,894 1.0011 520,516,326 521,088,894
L1 - COMMERCIAL PERSONAL 302,803,184 1.0009 302,530,906 302,803,184
L2 - INDUSTRIAL PERSONAL 747,071,970 N/A 747,071,970 747,071,970
M1 - MOBILE HOMES 2,569,975 N/A 2,569,975 2,569,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,561,911 N/A 17,561,911 17,561,911
Subtotal 2,425,386,786 2,423,913,590 2,425,386,786
Less Total Deductions 276,071,222 275,150,087 276,071,222
Total Taxable Value 2,149,315,564 2,148,763,503 2,149,315,564

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 2,156,117,650 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,149,315,564 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,156,117,650 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,149,315,564 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,168,422,995 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,171,974,076 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,151,914,135 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 2,174,465,155 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,151,317,813 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 2,156,117,650 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,149,315,564 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,156,117,650 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,149,315,564 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,168,422,995 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,171,974,076 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,151,914,135 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 2,174,465,155 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,151,317,813 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,802,086 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 12,305,345 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,551,081 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,491,079 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,002,249 Loss to the increase in the Over-65/Disabled Homestead

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