taxes Property Tax Assistance

2025 ISD Summary Worksheet

Tyler ISD (all splits)   Smith County  

212-Smith/Smith County

212-905/Tyler ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,659,317,192 0.9867 10,802,997,053 10,659,317,192
B - MULTIFAMILY 1,337,487,724 0.9625 1,389,597,635 1,337,487,724
C1 - VACANT LOTS 418,036,589 0.7894 529,562,439 418,036,589
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,505,353 1.4340 5,931,189 8,505,353
D2 - FARM & RANCH IMP 8,378,444 N/A 8,378,444 8,378,444
E - NON-AG LAND AND IMPROVEMENTS 828,059,712 0.9189 901,142,357 828,059,712
F1 - COMMERCIAL REAL 3,763,742,173 0.9551 3,940,678,644 3,763,742,173
F2 - INDUSTRIAL REAL 298,952,102 N/A 298,952,102 298,952,102
G - ALL MINERALS 42,654,812 N/A 42,654,812 42,654,812
J - ALL UTILITIES 342,348,514 0.9311 367,681,789 342,348,514
L1 - COMMERCIAL PERSONAL 1,155,702,778 0.9472 1,220,125,399 1,155,702,778
L2 - INDUSTRIAL PERSONAL 500,926,548 N/A 500,926,548 500,926,548
M1 - MOBILE HOMES 43,510,213 N/A 43,510,213 43,510,213
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,503,872 N/A 16,503,872 16,503,872
S - SPECIAL INVENTORY 109,487,908 N/A 109,487,908 109,487,908
Subtotal 19,533,613,934 0 20,178,130,404 19,533,613,934
Less Total Deductions 6,358,773,422 0 6,411,633,719 6,358,773,422
Total Taxable Value 13,174,840,512 0 13,766,496,685 13,174,840,512

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 14,011,247,645 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,174,840,512 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,011,247,645 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,174,840,512 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,421,952,490 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,801,903,594 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,838,776,962 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 16,059,019,863 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,594,120,332 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 14,011,247,645 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,174,840,512 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,011,247,645 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,174,840,512 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,421,952,490 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,801,903,594 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,838,776,962 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 16,059,019,863 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,594,120,332 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 836,407,133 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 1,410,704,845 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 379,951,104 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 257,116,269 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 419,279,820 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.


Back to top

212-905-02/Tyler ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,659,317,192 0.9867 10,802,997,053 10,659,317,192
B - MULTIFAMILY 1,337,487,724 0.9625 1,389,597,635 1,337,487,724
C1 - VACANT LOTS 418,036,589 0.7894 529,562,439 418,036,589
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,505,353 1.4340 5,931,189 8,505,353
D2 - FARM & RANCH IMP 8,378,444 N/A 8,378,444 8,378,444
E - NON-AG LAND AND IMPROVEMENTS 828,059,712 0.9189 901,142,357 828,059,712
F1 - COMMERCIAL REAL 3,763,742,173 0.9551 3,940,678,644 3,763,742,173
F2 - INDUSTRIAL REAL 298,952,102 N/A 298,952,102 298,952,102
G - ALL MINERALS 42,654,812 N/A 42,654,812 42,654,812
J - ALL UTILITIES 342,348,514 0.9311 367,681,789 342,348,514
L1 - COMMERCIAL PERSONAL 1,155,702,778 0.9472 1,220,125,399 1,155,702,778
L2 - INDUSTRIAL PERSONAL 500,926,548 N/A 500,926,548 500,926,548
M1 - MOBILE HOMES 43,510,213 N/A 43,510,213 43,510,213
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,503,872 N/A 16,503,872 16,503,872
S - SPECIAL INVENTORY 109,487,908 N/A 109,487,908 109,487,908
Subtotal 19,533,613,934 20,178,130,404 19,533,613,934
Less Total Deductions 6,358,773,422 6,411,633,719 6,358,773,422
Total Taxable Value 13,174,840,512 13,766,496,685 13,174,840,512

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 14,011,247,645 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,174,840,512 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,011,247,645 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,174,840,512 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,421,952,490 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,801,903,594 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,838,776,962 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 16,059,019,863 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,594,120,332 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 14,011,247,645 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,174,840,512 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,011,247,645 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,174,840,512 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,421,952,490 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,801,903,594 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,838,776,962 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 16,059,019,863 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,594,120,332 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 836,407,133 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 1,410,704,845 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 379,951,104 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 257,116,269 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 419,279,820 Loss to the increase in the Over-65/Disabled Homestead

Back to top