taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kilgore ISD (all splits)   Gregg County   Rusk County  

092-Gregg/Gregg County

092-902/Kilgore ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 640,654,811 0.9998 640,782,968 640,654,811
B - MULTIFAMILY 61,832,650 N/A 61,832,650 61,832,650
C1 - VACANT LOTS 24,052,660 N/A 24,052,660 24,052,660
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,552,039 0.9282 1,672,051 1,552,039
D2 - FARM & RANCH IMP 1,498,770 N/A 1,498,770 1,498,770
E - NON-AG LAND AND IMPROVEMENTS 146,351,121 1.0253 142,739,804 146,351,121
F1 - COMMERCIAL REAL 281,924,292 0.8987 313,702,339 281,924,292
F2 - INDUSTRIAL REAL 162,590,560 N/A 162,590,560 162,590,560
G - ALL MINERALS 22,554,452 N/A 22,554,452 22,554,452
J - ALL UTILITIES 43,056,230 N/A 43,056,230 43,056,230
L1 - COMMERCIAL PERSONAL 409,052,750 0.9955 410,901,808 409,052,750
L2 - INDUSTRIAL PERSONAL 279,782,340 N/A 279,782,340 279,782,340
M1 - MOBILE HOMES 5,817,000 N/A 5,817,000 5,817,000
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,377,810 N/A 2,377,810 2,377,810
S - SPECIAL INVENTORY 17,714,670 N/A 17,714,670 17,714,670
Subtotal 2,100,812,155 0 2,131,076,112 2,100,812,155
Less Total Deductions 562,701,864 0 562,742,454 562,701,864
Total Taxable Value 1,538,110,291 0 1,568,333,658 1,538,110,291

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 1,600,906,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,538,110,291 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,600,906,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,538,110,291 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,715,331,810 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,747,597,125 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,571,236,235 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 1,769,739,472 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,567,578,923 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 1,600,906,537 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,538,110,291 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,600,906,537 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,538,110,291 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,715,331,810 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,747,597,125 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,571,236,235 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 1,769,739,472 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,567,578,923 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 62,796,246 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 114,425,273 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 32,265,315 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,142,347 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 29,468,632 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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201-Rusk/Rusk County

092-902/Kilgore ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 578,683,803 N/A 578,683,803 578,683,803
B - MULTIFAMILY 3,165,555 N/A 3,165,555 3,165,555
C1 - VACANT LOTS 20,031,300 N/A 20,031,300 20,031,300
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,625,207 N/A 2,625,207 2,625,207
D2 - FARM & RANCH IMP 7,499,511 N/A 7,499,511 7,499,511
E - NON-AG LAND AND IMPROVEMENTS 86,495,123 N/A 86,495,123 86,495,123
F1 - COMMERCIAL REAL 16,919,247 N/A 16,919,247 16,919,247
F2 - INDUSTRIAL REAL 21,746,730 N/A 21,746,730 21,746,730
G - ALL MINERALS 21,491,720 N/A 21,491,720 21,491,720
J - ALL UTILITIES 35,876,020 N/A 35,876,020 35,876,020
L1 - COMMERCIAL PERSONAL 8,607,410 N/A 8,607,410 8,607,410
L2 - INDUSTRIAL PERSONAL 29,977,740 N/A 29,977,740 29,977,740
M1 - MOBILE HOMES 8,920,780 N/A 8,920,780 8,920,780
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,206,750 N/A 3,206,750 3,206,750
Subtotal 845,246,896 0 845,246,896 845,246,896
Less Total Deductions 365,963,320 0 365,963,320 365,963,320
Total Taxable Value 479,283,576 0 479,283,576 479,283,576

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 546,154,570 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 479,283,576 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 546,154,570 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 479,283,576 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 667,136,493 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 700,651,926 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 478,862,190 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 723,789,114 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 506,848,152 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 546,154,570 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 479,283,576 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 546,154,570 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 479,283,576 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 667,136,493 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 700,651,926 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 478,862,190 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 723,789,114 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 506,848,152 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 66,870,994 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 120,981,923 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 33,515,433 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 23,137,188 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 27,564,576 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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092-902-02/Kilgore ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,219,338,614 0.9999 1,219,466,771 1,219,338,614
B - MULTIFAMILY 64,998,205 N/A 64,998,205 64,998,205
C1 - VACANT LOTS 44,083,960 N/A 44,083,960 44,083,960
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,177,246 0.9721 4,297,258 4,177,246
D2 - FARM & RANCH IMP 8,998,281 N/A 8,998,281 8,998,281
E - NON-AG LAND AND IMPROVEMENTS 232,846,244 1.0158 229,234,927 232,846,244
F1 - COMMERCIAL REAL 298,843,539 0.9039 330,621,586 298,843,539
F2 - INDUSTRIAL REAL 184,337,290 N/A 184,337,290 184,337,290
G - ALL MINERALS 44,046,172 N/A 44,046,172 44,046,172
J - ALL UTILITIES 78,932,250 N/A 78,932,250 78,932,250
L1 - COMMERCIAL PERSONAL 417,660,160 0.9956 419,509,218 417,660,160
L2 - INDUSTRIAL PERSONAL 309,760,080 N/A 309,760,080 309,760,080
M1 - MOBILE HOMES 14,737,780 N/A 14,737,780 14,737,780
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,377,810 N/A 2,377,810 2,377,810
S - SPECIAL INVENTORY 20,921,420 N/A 20,921,420 20,921,420
Subtotal 2,946,059,051 2,976,323,008 2,946,059,051
Less Total Deductions 928,665,184 928,705,774 928,665,184
Total Taxable Value 2,017,393,867 2,047,617,234 2,017,393,867

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 2,147,061,107 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,017,393,867 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,147,061,107 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,017,393,867 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,382,468,303 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,448,249,051 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,050,098,425 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 2,493,528,586 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,074,427,075 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 2,147,061,107 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,017,393,867 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,147,061,107 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,017,393,867 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,382,468,303 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,448,249,051 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,050,098,425 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 2,493,528,586 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,074,427,075 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 129,667,240 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 235,407,196 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 65,780,748 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 45,279,535 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 57,033,208 Loss to the increase in the Over-65/Disabled Homestead

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