taxes Property Tax Assistance

2025 ISD Summary Worksheet

Avery ISD (all splits)   Red River County  

194-Red River/Red River County

194-902/Avery ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 37,107,609 N/A 37,107,609 37,107,609
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,369,629 N/A 1,369,629 1,369,629
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,643,899 N/A 11,643,899 11,643,899
D2 - FARM & RANCH IMP 4,734,091 N/A 4,734,091 4,734,091
E - NON-AG LAND AND IMPROVEMENTS 71,255,287 N/A 71,255,287 71,255,287
F1 - COMMERCIAL REAL 1,892,925 N/A 1,892,925 1,892,925
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,832,086 N/A 7,832,086 7,832,086
L1 - COMMERCIAL PERSONAL 1,493,400 N/A 1,493,400 1,493,400
L2 - INDUSTRIAL PERSONAL 1,312,046 N/A 1,312,046 1,312,046
M1 - MOBILE HOMES 4,001,263 N/A 4,001,263 4,001,263
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 142,642,235 0 142,642,235 142,642,235
Less Total Deductions 73,260,192 0 73,260,192 73,260,192
Total Taxable Value 69,382,043 0 69,382,043 69,382,043

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 77,608,806 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 69,382,043 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 77,608,806 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 69,382,043 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,846,454 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 103,174,495 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 71,531,461 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 107,693,620 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 72,391,018 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 77,608,806 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 69,382,043 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 77,608,806 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 69,382,043 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 96,846,454 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 103,174,495 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 71,531,461 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 107,693,620 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 72,391,018 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,226,763 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 19,237,648 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,328,041 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,519,125 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,008,975 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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194-902-02/Avery ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 37,107,609 N/A 37,107,609 37,107,609
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,369,629 N/A 1,369,629 1,369,629
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,643,899 N/A 11,643,899 11,643,899
D2 - FARM & RANCH IMP 4,734,091 N/A 4,734,091 4,734,091
E - NON-AG LAND AND IMPROVEMENTS 71,255,287 N/A 71,255,287 71,255,287
F1 - COMMERCIAL REAL 1,892,925 N/A 1,892,925 1,892,925
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,832,086 N/A 7,832,086 7,832,086
L1 - COMMERCIAL PERSONAL 1,493,400 N/A 1,493,400 1,493,400
L2 - INDUSTRIAL PERSONAL 1,312,046 N/A 1,312,046 1,312,046
M1 - MOBILE HOMES 4,001,263 N/A 4,001,263 4,001,263
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 142,642,235 142,642,235 142,642,235
Less Total Deductions 73,260,192 73,260,192 73,260,192
Total Taxable Value 69,382,043 69,382,043 69,382,043

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 77,608,806 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 69,382,043 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 77,608,806 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 69,382,043 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,846,454 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 103,174,495 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 71,531,461 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 107,693,620 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 72,391,018 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 77,608,806 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 69,382,043 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 77,608,806 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 69,382,043 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 96,846,454 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 103,174,495 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 71,531,461 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 107,693,620 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 72,391,018 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,226,763 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 19,237,648 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,328,041 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,519,125 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,008,975 Loss to the increase in the Over-65/Disabled Homestead

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