taxes Property Tax Assistance

2025 ISD Summary Worksheet

Arp ISD(all splits)   Smith County  

212-Smith/Smith County

212-901/Arp ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 566,963,417 0.9499 596,866,425 566,963,417
B - MULTIFAMILY 1,955,080 N/A 1,955,080 1,955,080
C1 - VACANT LOTS 26,946,964 N/A 26,946,964 26,946,964
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,830,689 1.5099 3,861,616 5,830,689
D2 - FARM & RANCH IMP 2,868,163 N/A 2,868,163 2,868,163
E - NON-AG LAND AND IMPROVEMENTS 191,567,270 1.0842 176,689,974 191,567,270
F1 - COMMERCIAL REAL 20,442,984 N/A 20,442,984 20,442,984
F2 - INDUSTRIAL REAL 2,280,659 N/A 2,280,659 2,280,659
G - ALL MINERALS 26,857,346 N/A 26,857,346 26,857,346
J - ALL UTILITIES 64,382,661 0.9500 67,771,222 64,382,661
L1 - COMMERCIAL PERSONAL 3,375,901 N/A 3,375,901 3,375,901
L2 - INDUSTRIAL PERSONAL 10,712,777 N/A 10,712,777 10,712,777
M1 - MOBILE HOMES 10,487,072 N/A 10,487,072 10,487,072
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130,608 N/A 130,608 130,608
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 934,801,591 0 951,246,791 934,801,591
Less Total Deductions 400,517,437 0 413,280,263 400,517,437
Total Taxable Value 534,284,154 0 537,966,528 534,284,154

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 576,492,575 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 534,284,154 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 523,298,082 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 481,089,661 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 657,396,884 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 680,967,862 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 592,323,959 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 697,467,660 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 552,867,435 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 576,492,575 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 534,284,154 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 523,298,082 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 481,089,661 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 657,396,884 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 680,967,862 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 592,323,959 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 697,467,660 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 552,867,435 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,208,421 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 53,194,493 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 80,904,309 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,570,978 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 16,499,798 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 18,583,281 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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212-901-02/Arp ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 566,963,417 0.9499 596,866,425 566,963,417
B - MULTIFAMILY 1,955,080 N/A 1,955,080 1,955,080
C1 - VACANT LOTS 26,946,964 N/A 26,946,964 26,946,964
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,830,689 1.5099 3,861,616 5,830,689
D2 - FARM & RANCH IMP 2,868,163 N/A 2,868,163 2,868,163
E - NON-AG LAND AND IMPROVEMENTS 191,567,270 1.0842 176,689,974 191,567,270
F1 - COMMERCIAL REAL 20,442,984 N/A 20,442,984 20,442,984
F2 - INDUSTRIAL REAL 2,280,659 N/A 2,280,659 2,280,659
G - ALL MINERALS 26,857,346 N/A 26,857,346 26,857,346
J - ALL UTILITIES 64,382,661 0.9500 67,771,222 64,382,661
L1 - COMMERCIAL PERSONAL 3,375,901 N/A 3,375,901 3,375,901
L2 - INDUSTRIAL PERSONAL 10,712,777 N/A 10,712,777 10,712,777
M1 - MOBILE HOMES 10,487,072 N/A 10,487,072 10,487,072
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 130,608 N/A 130,608 130,608
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 934,801,591 951,246,791 934,801,591
Less Total Deductions 400,517,437 413,280,263 400,517,437
Total Taxable Value 534,284,154 537,966,528 534,284,154

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 576,492,575 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 534,284,154 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 523,298,082 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 481,089,661 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 657,396,884 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 680,967,862 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 592,323,959 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 697,467,660 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 552,867,435 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 576,492,575 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 534,284,154 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 523,298,082 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 481,089,661 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 657,396,884 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 680,967,862 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 592,323,959 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 697,467,660 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 552,867,435 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,208,421 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 53,194,493 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 80,904,309 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,570,978 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 16,499,798 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 18,583,281 Loss to the increase in the Over-65/Disabled Homestead

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