taxes Property Tax Assistance

2025 ISD Summary Worksheet

Hearne ISD (all splits)   Robertson County  

198-Robertson/Robertson County

198-905/Hearne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 350,602,484 1.0248 342,117,959 350,602,484
B - MULTIFAMILY 10,968,746 N/A 10,968,746 10,968,746
C1 - VACANT LOTS 18,093,160 N/A 18,093,160 18,093,160
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,628,073 0.9031 13,983,577 12,628,073
D2 - FARM & RANCH IMP 15,951,535 N/A 15,951,535 15,951,535
E - NON-AG LAND AND IMPROVEMENTS 178,132,912 1.0596 168,113,356 178,132,912
F1 - COMMERCIAL REAL 99,495,516 0.9470 105,063,903 99,495,516
F2 - INDUSTRIAL REAL 16,501,033 N/A 16,501,033 16,501,033
G - ALL MINERALS 105,394,095 1.0006 105,330,896 105,394,095
J - ALL UTILITIES 150,705,676 0.9643 156,285,052 150,705,676
L1 - COMMERCIAL PERSONAL 29,728,235 N/A 29,728,235 29,728,235
L2 - INDUSTRIAL PERSONAL 212,028,584 N/A 212,028,584 212,028,584
M1 - MOBILE HOMES 16,621,084 N/A 16,621,084 16,621,084
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,039,872 N/A 3,039,872 3,039,872
Subtotal 1,219,891,005 0 1,213,826,992 1,219,891,005
Less Total Deductions 319,784,168 0 316,431,115 319,784,168
Total Taxable Value 900,106,837 0 897,395,877 900,106,837

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 931,745,701 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 900,106,837 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 931,745,701 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 900,106,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 997,094,857 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,016,807,951 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 918,533,334 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 1,030,650,173 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 915,921,921 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 931,745,701 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 900,106,837 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 931,745,701 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 900,106,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 997,094,857 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,016,807,951 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 918,533,334 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 1,030,650,173 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 915,921,921 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,638,864 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 65,349,156 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 19,713,094 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,842,222 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,815,084 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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198-905-02/Hearne ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 350,602,484 1.0248 342,117,959 350,602,484
B - MULTIFAMILY 10,968,746 N/A 10,968,746 10,968,746
C1 - VACANT LOTS 18,093,160 N/A 18,093,160 18,093,160
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,628,073 0.9031 13,983,577 12,628,073
D2 - FARM & RANCH IMP 15,951,535 N/A 15,951,535 15,951,535
E - NON-AG LAND AND IMPROVEMENTS 178,132,912 1.0596 168,113,356 178,132,912
F1 - COMMERCIAL REAL 99,495,516 0.9470 105,063,903 99,495,516
F2 - INDUSTRIAL REAL 16,501,033 N/A 16,501,033 16,501,033
G - ALL MINERALS 105,394,095 1.0006 105,330,896 105,394,095
J - ALL UTILITIES 150,705,676 0.9643 156,285,052 150,705,676
L1 - COMMERCIAL PERSONAL 29,728,235 N/A 29,728,235 29,728,235
L2 - INDUSTRIAL PERSONAL 212,028,584 N/A 212,028,584 212,028,584
M1 - MOBILE HOMES 16,621,084 N/A 16,621,084 16,621,084
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,039,872 N/A 3,039,872 3,039,872
Subtotal 1,219,891,005 1,213,826,992 1,219,891,005
Less Total Deductions 319,784,168 316,431,115 319,784,168
Total Taxable Value 900,106,837 897,395,877 900,106,837

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 931,745,701 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 900,106,837 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 931,745,701 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 900,106,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 997,094,857 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,016,807,951 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 918,533,334 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 1,030,650,173 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 915,921,921 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 931,745,701 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 900,106,837 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 931,745,701 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 900,106,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 997,094,857 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,016,807,951 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 918,533,334 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 1,030,650,173 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 915,921,921 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,638,864 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 65,349,156 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 19,713,094 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,842,222 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,815,084 Loss to the increase in the Over-65/Disabled Homestead

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