taxes Property Tax Assistance

2025 Deduction Detail

212-Smith Smith County

212-901/Arp ISD

Deductions Allowed in SDPVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 188,988,136 188,988,136 188,988,136
Homestead - State-Mandated Over-65 or Disabled 22,949,264 22,949,264 22,949,264
Homestead - 100% Disabled or Unemployable Veterans 4,315,756 4,315,756 4,315,756
Homestead - Disabled Veterans and Surviving Spouse 492,290 492,290 492,290
Homestead - Over-65 or Disabled Freeze Loss 85,940,293 96,175,712 85,940,293
Homestead - 10% Appraisal Cap Loss 47,919,839 50,447,246 47,919,839
Freeport 0 0 0
Pollution Control 3,596,618 3,596,618 3,596,618
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 0 0 0
Tax Increment Financing 0 0 0
Low Income Housing, Counties Under 1.8 Million Pop 0 0 0
Solar and Wind-Powered 119,978 119,978 119,978
Deferred Taxes 70,672 70,672 70,672
Prorations 0 0 0
Home Donated by Charity to Disabled Veterans 0 0 0
Disaster Reappraisal Market Value Adjustment 0 0 0
Homestead - Surviving Spouse 100% Disabled 13,624 13,624 13,624
Homestead - Surviving Spouse Service Member KIA 0 0 0
Homestead - Surviving Spouse First Responder LOD 0 0 0
Loss to Special Valuation 0 0 0
Bullion Depository 0 0 0
Personal Property In Transit 0 0 0
Medical or Biomedical 0 0 0
Loss to Non-Homestead Cap 46,110,967 46,110,967 46,110,967
JETI Agreements 0 0 0

212-901/Arp ISD

Deductions Allowed in SDPVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 188,988,136 188,988,136 188,988,136
Homestead - State-Mandated Over-65 or Disabled 22,949,264 22,949,264 22,949,264
Homestead - 100% Disabled or Unemployable Veterans 4,315,756 4,315,756 4,315,756
Homestead - Disabled Veterans and Surviving Spouse 492,290 492,290 492,290
Homestead - Over-65 or Disabled Freeze Loss 85,940,293 96,175,712 85,940,293
Homestead - 10% Appraisal Cap Loss 47,919,839 50,447,246 47,919,839
Freeport 0 0 0
Pollution Control 3,596,618 3,596,618 3,596,618
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 0 0 0
Tax Increment Financing 0 0 0
Low Income Housing, Counties Under 1.8 Million Pop 0 0 0
Solar and Wind-Powered 119,978 119,978 119,978
Deferred Taxes 70,672 70,672 70,672
Prorations 0 0 0
Home Donated by Charity to Disabled Veterans 0 0 0
Disaster Reappraisal Market Value Adjustment 0 0 0
Homestead - Surviving Spouse 100% Disabled 13,624 13,624 13,624
Homestead - Surviving Spouse Service Member KIA 0 0 0
Homestead - Surviving Spouse First Responder LOD 0 0 0
Loss to Special Valuation 0 0 0
Bullion Depository 0 0 0
Personal Property In Transit 0 0 0
Medical or Biomedical 0 0 0
Loss to Non-Homestead Cap 46,110,967 46,110,967 46,110,967
JETI Agreements 0 0 0
Total Deductions Allowed in SDPVS 400,517,437 413,280,263 400,517,437