taxes Property Tax Assistance

2025 ISD Summary Worksheet

Hemphill ISD (all splits)   Sabine County  

202-Sabine/Sabine County

202-903/Hemphill ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 844,745,477 N/A 844,745,477 844,745,477
B - MULTIFAMILY 1,201,250 N/A 1,201,250 1,201,250
C1 - VACANT LOTS 50,949,690 N/A 50,949,690 50,949,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,058,510 N/A 21,058,510 21,058,510
D2 - FARM & RANCH IMP 3,803,710 N/A 3,803,710 3,803,710
E - NON-AG LAND AND IMPROVEMENTS 114,196,930 N/A 114,196,930 114,196,930
F1 - COMMERCIAL REAL 75,513,238 N/A 75,513,238 75,513,238
F2 - INDUSTRIAL REAL 489,340 N/A 489,340 489,340
G - ALL MINERALS 8,813,480 N/A 8,813,480 8,813,480
J - ALL UTILITIES 45,372,720 N/A 45,372,720 45,372,720
L1 - COMMERCIAL PERSONAL 16,360,991 N/A 16,360,991 16,360,991
L2 - INDUSTRIAL PERSONAL 6,319,170 N/A 6,319,170 6,319,170
M1 - MOBILE HOMES 38,492,390 N/A 38,492,390 38,492,390
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 107,910 N/A 107,910 107,910
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,227,424,806 0 1,227,424,806 1,227,424,806
Less Total Deductions 465,581,669 0 465,581,669 465,581,669
Total Taxable Value 761,843,137 0 761,843,137 761,843,137

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 817,157,530 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 761,843,137 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 817,157,530 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 761,843,137 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 929,775,015 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 964,858,024 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 810,582,078 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 989,608,331 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 796,708,845 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 817,157,530 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 761,843,137 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 817,157,530 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 761,843,137 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 929,775,015 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 964,858,024 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 810,582,078 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 989,608,331 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 796,708,845 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,314,393 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 112,617,485 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,083,009 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,750,307 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,865,708 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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202-903-02/Hemphill ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 844,745,477 N/A 844,745,477 844,745,477
B - MULTIFAMILY 1,201,250 N/A 1,201,250 1,201,250
C1 - VACANT LOTS 50,949,690 N/A 50,949,690 50,949,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,058,510 N/A 21,058,510 21,058,510
D2 - FARM & RANCH IMP 3,803,710 N/A 3,803,710 3,803,710
E - NON-AG LAND AND IMPROVEMENTS 114,196,930 N/A 114,196,930 114,196,930
F1 - COMMERCIAL REAL 75,513,238 N/A 75,513,238 75,513,238
F2 - INDUSTRIAL REAL 489,340 N/A 489,340 489,340
G - ALL MINERALS 8,813,480 N/A 8,813,480 8,813,480
J - ALL UTILITIES 45,372,720 N/A 45,372,720 45,372,720
L1 - COMMERCIAL PERSONAL 16,360,991 N/A 16,360,991 16,360,991
L2 - INDUSTRIAL PERSONAL 6,319,170 N/A 6,319,170 6,319,170
M1 - MOBILE HOMES 38,492,390 N/A 38,492,390 38,492,390
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 107,910 N/A 107,910 107,910
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,227,424,806 1,227,424,806 1,227,424,806
Less Total Deductions 465,581,669 465,581,669 465,581,669
Total Taxable Value 761,843,137 761,843,137 761,843,137

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 817,157,530 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 761,843,137 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 817,157,530 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 761,843,137 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 929,775,015 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 964,858,024 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 810,582,078 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 989,608,331 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 796,708,845 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 817,157,530 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 761,843,137 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 817,157,530 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 761,843,137 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 929,775,015 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 964,858,024 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 810,582,078 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 989,608,331 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 796,708,845 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,314,393 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 112,617,485 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,083,009 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,750,307 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,865,708 Loss to the increase in the Over-65/Disabled Homestead

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