taxes Property Tax Assistance

2025 ISD Summary Worksheet

Shepherd ISD (all splits)   San Jacinto County  

204-San Jacinto/San Jacinto County

204-904/Shepherd ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 333,474,910 1.0398 320,710,627 333,474,910
B - MULTIFAMILY 3,531,613 N/A 3,531,613 3,531,613
C1 - VACANT LOTS 48,988,881 N/A 48,988,881 48,988,881
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,462,292 1.2163 7,779,660 9,462,292
D2 - FARM & RANCH IMP 5,520,342 N/A 5,520,342 5,520,342
E - NON-AG LAND AND IMPROVEMENTS 431,393,107 0.9676 445,838,267 431,393,107
F1 - COMMERCIAL REAL 50,474,985 N/A 50,474,985 50,474,985
F2 - INDUSTRIAL REAL 22,745,440 N/A 22,745,440 22,745,440
G - ALL MINERALS 1,994,770 N/A 1,994,770 1,994,770
J - ALL UTILITIES 73,042,010 0.8416 86,789,461 73,042,010
L1 - COMMERCIAL PERSONAL 11,522,648 N/A 11,522,648 11,522,648
L2 - INDUSTRIAL PERSONAL 8,927,500 N/A 8,927,500 8,927,500
M1 - MOBILE HOMES 63,551,451 N/A 63,551,451 63,551,451
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 418,100 N/A 418,100 418,100
S - SPECIAL INVENTORY 2,630 N/A 2,630 2,630
Subtotal 1,065,050,679 0 1,078,796,375 1,065,050,679
Less Total Deductions 376,900,234 0 368,648,859 376,900,234
Total Taxable Value 688,150,445 0 710,147,516 688,150,445

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 734,023,096 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 688,150,445 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 734,023,096 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 688,150,445 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 830,418,861 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 860,473,860 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 704,532,509 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 882,108,645 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 705,640,982 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 734,023,096 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 688,150,445 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 734,023,096 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 688,150,445 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 830,418,861 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 860,473,860 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 704,532,509 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 882,108,645 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 705,640,982 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,872,651 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 96,395,765 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 30,054,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 21,634,785 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 17,490,537 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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204-904-02/Shepherd ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 333,474,910 1.0398 320,710,627 333,474,910
B - MULTIFAMILY 3,531,613 N/A 3,531,613 3,531,613
C1 - VACANT LOTS 48,988,881 N/A 48,988,881 48,988,881
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,462,292 1.2163 7,779,660 9,462,292
D2 - FARM & RANCH IMP 5,520,342 N/A 5,520,342 5,520,342
E - NON-AG LAND AND IMPROVEMENTS 431,393,107 0.9676 445,838,267 431,393,107
F1 - COMMERCIAL REAL 50,474,985 N/A 50,474,985 50,474,985
F2 - INDUSTRIAL REAL 22,745,440 N/A 22,745,440 22,745,440
G - ALL MINERALS 1,994,770 N/A 1,994,770 1,994,770
J - ALL UTILITIES 73,042,010 0.8416 86,789,461 73,042,010
L1 - COMMERCIAL PERSONAL 11,522,648 N/A 11,522,648 11,522,648
L2 - INDUSTRIAL PERSONAL 8,927,500 N/A 8,927,500 8,927,500
M1 - MOBILE HOMES 63,551,451 N/A 63,551,451 63,551,451
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 418,100 N/A 418,100 418,100
S - SPECIAL INVENTORY 2,630 N/A 2,630 2,630
Subtotal 1,065,050,679 1,078,796,375 1,065,050,679
Less Total Deductions 376,900,234 368,648,859 376,900,234
Total Taxable Value 688,150,445 710,147,516 688,150,445

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 734,023,096 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 688,150,445 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 734,023,096 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 688,150,445 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 830,418,861 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 860,473,860 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 704,532,509 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 882,108,645 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 705,640,982 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 734,023,096 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 688,150,445 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 734,023,096 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 688,150,445 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 830,418,861 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 860,473,860 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 704,532,509 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 882,108,645 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 705,640,982 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,872,651 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 96,395,765 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 30,054,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 21,634,785 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 17,490,537 Loss to the increase in the Over-65/Disabled Homestead

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