taxes Property Tax Assistance

2025 ISD Summary Worksheet

Detroit ISD (all splits)   Red River County  

194-Red River/Red River County

194-905/Detroit ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 53,899,494 N/A 53,899,494 53,899,494
B - MULTIFAMILY 461,322 N/A 461,322 461,322
C1 - VACANT LOTS 3,167,859 N/A 3,167,859 3,167,859
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,903,231 N/A 14,903,231 14,903,231
D2 - FARM & RANCH IMP 10,374,976 N/A 10,374,976 10,374,976
E - NON-AG LAND AND IMPROVEMENTS 98,631,529 N/A 98,631,529 98,631,529
F1 - COMMERCIAL REAL 2,718,485 N/A 2,718,485 2,718,485
F2 - INDUSTRIAL REAL 2,676,931 N/A 2,676,931 2,676,931
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,407,829 N/A 7,407,829 7,407,829
L1 - COMMERCIAL PERSONAL 1,377,544 N/A 1,377,544 1,377,544
L2 - INDUSTRIAL PERSONAL 2,429,954 N/A 2,429,954 2,429,954
M1 - MOBILE HOMES 2,818,434 N/A 2,818,434 2,818,434
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 200,867,588 0 200,867,588 200,867,588
Less Total Deductions 100,348,533 0 100,348,533 100,348,533
Total Taxable Value 100,519,055 0 100,519,055 100,519,055

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 112,081,025 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 100,519,055 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 112,081,025 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 100,519,055 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 137,716,145 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 145,744,841 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 104,449,516 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 151,490,767 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 104,173,523 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 112,081,025 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 100,519,055 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 112,081,025 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 100,519,055 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 137,716,145 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 145,744,841 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 104,449,516 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 151,490,767 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 104,173,523 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,561,970 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 25,635,120 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,028,696 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,745,926 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,654,468 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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194-905-02/Detroit ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 53,899,494 N/A 53,899,494 53,899,494
B - MULTIFAMILY 461,322 N/A 461,322 461,322
C1 - VACANT LOTS 3,167,859 N/A 3,167,859 3,167,859
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,903,231 N/A 14,903,231 14,903,231
D2 - FARM & RANCH IMP 10,374,976 N/A 10,374,976 10,374,976
E - NON-AG LAND AND IMPROVEMENTS 98,631,529 N/A 98,631,529 98,631,529
F1 - COMMERCIAL REAL 2,718,485 N/A 2,718,485 2,718,485
F2 - INDUSTRIAL REAL 2,676,931 N/A 2,676,931 2,676,931
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,407,829 N/A 7,407,829 7,407,829
L1 - COMMERCIAL PERSONAL 1,377,544 N/A 1,377,544 1,377,544
L2 - INDUSTRIAL PERSONAL 2,429,954 N/A 2,429,954 2,429,954
M1 - MOBILE HOMES 2,818,434 N/A 2,818,434 2,818,434
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 200,867,588 200,867,588 200,867,588
Less Total Deductions 100,348,533 100,348,533 100,348,533
Total Taxable Value 100,519,055 100,519,055 100,519,055

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 112,081,025 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 100,519,055 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 112,081,025 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 100,519,055 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 137,716,145 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 145,744,841 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 104,449,516 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 151,490,767 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 104,173,523 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 112,081,025 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 100,519,055 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 112,081,025 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 100,519,055 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 137,716,145 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 145,744,841 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 104,449,516 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 151,490,767 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 104,173,523 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,561,970 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 25,635,120 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,028,696 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,745,926 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,654,468 Loss to the increase in the Over-65/Disabled Homestead

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