taxes Property Tax Assistance

2025 ISD Summary Worksheet

Center ISD (all splits)   Shelby County  

210-Shelby/Shelby County

210-901/Center ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,064,809 1.0379 278,509,306 289,064,809
B - MULTIFAMILY 5,130,812 N/A 5,130,812 5,130,812
C1 - VACANT LOTS 8,008,107 N/A 8,008,107 8,008,107
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,790,621 1.2200 13,762,880 16,790,621
D2 - FARM & RANCH IMP 4,908,912 N/A 4,908,912 4,908,912
E - NON-AG LAND AND IMPROVEMENTS 174,266,155 0.9418 185,035,204 174,266,155
F1 - COMMERCIAL REAL 152,523,261 0.8182 186,413,176 152,523,261
F2 - INDUSTRIAL REAL 87,207,750 N/A 87,207,750 87,207,750
G - ALL MINERALS 12,750,440 N/A 12,750,440 12,750,440
J - ALL UTILITIES 99,977,960 0.9136 109,432,968 99,977,960
L1 - COMMERCIAL PERSONAL 55,376,993 0.9885 56,021,237 55,376,993
L2 - INDUSTRIAL PERSONAL 67,816,340 N/A 67,816,340 67,816,340
M1 - MOBILE HOMES 21,056,510 N/A 21,056,510 21,056,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,970 N/A 2,970 2,970
S - SPECIAL INVENTORY 5,604,210 N/A 5,604,210 5,604,210
Subtotal 1,000,485,850 0 1,041,660,822 1,000,485,850
Less Total Deductions 282,469,301 0 280,442,472 282,469,301
Total Taxable Value 718,016,549 0 761,218,350 718,016,549

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 756,753,014 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 718,016,549 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 741,651,267 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 702,914,802 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 849,343,554 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 880,356,083 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 723,733,582 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 903,081,291 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 728,487,594 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 756,753,014 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 718,016,549 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 741,651,267 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 702,914,802 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 849,343,554 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 880,356,083 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 723,733,582 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 903,081,291 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 728,487,594 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,736,465 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 15,101,747 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 92,590,540 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 31,012,529 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,725,208 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,471,045 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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210-901-02/Center ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,064,809 1.0379 278,509,306 289,064,809
B - MULTIFAMILY 5,130,812 N/A 5,130,812 5,130,812
C1 - VACANT LOTS 8,008,107 N/A 8,008,107 8,008,107
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,790,621 1.2200 13,762,880 16,790,621
D2 - FARM & RANCH IMP 4,908,912 N/A 4,908,912 4,908,912
E - NON-AG LAND AND IMPROVEMENTS 174,266,155 0.9418 185,035,204 174,266,155
F1 - COMMERCIAL REAL 152,523,261 0.8182 186,413,176 152,523,261
F2 - INDUSTRIAL REAL 87,207,750 N/A 87,207,750 87,207,750
G - ALL MINERALS 12,750,440 N/A 12,750,440 12,750,440
J - ALL UTILITIES 99,977,960 0.9136 109,432,968 99,977,960
L1 - COMMERCIAL PERSONAL 55,376,993 0.9885 56,021,237 55,376,993
L2 - INDUSTRIAL PERSONAL 67,816,340 N/A 67,816,340 67,816,340
M1 - MOBILE HOMES 21,056,510 N/A 21,056,510 21,056,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,970 N/A 2,970 2,970
S - SPECIAL INVENTORY 5,604,210 N/A 5,604,210 5,604,210
Subtotal 1,000,485,850 1,041,660,822 1,000,485,850
Less Total Deductions 282,469,301 280,442,472 282,469,301
Total Taxable Value 718,016,549 761,218,350 718,016,549

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 756,753,014 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 718,016,549 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 741,651,267 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 702,914,802 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 849,343,554 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 880,356,083 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 723,733,582 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 903,081,291 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 728,487,594 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 756,753,014 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 718,016,549 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 741,651,267 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 702,914,802 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 849,343,554 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 880,356,083 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 723,733,582 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 903,081,291 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 728,487,594 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,736,465 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 15,101,747 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 92,590,540 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 31,012,529 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,725,208 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,471,045 Loss to the increase in the Over-65/Disabled Homestead

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