taxes Property Tax Assistance

2025 ISD Summary Worksheet

Whitehouse ISD (all splits)   Smith County  

212-Smith/Smith County

212-906/Whitehouse ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,000,088,208 0.9837 3,049,799,947 3,000,088,208
B - MULTIFAMILY 315,541,726 0.9534 330,964,680 315,541,726
C1 - VACANT LOTS 102,070,827 N/A 102,070,827 102,070,827
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,101,804 1.3731 2,987,174 4,101,804
D2 - FARM & RANCH IMP 3,494,858 N/A 3,494,858 3,494,858
E - NON-AG LAND AND IMPROVEMENTS 341,632,806 0.8752 390,348,270 341,632,806
F1 - COMMERCIAL REAL 414,511,952 0.9216 449,774,253 414,511,952
F2 - INDUSTRIAL REAL 96,108,490 N/A 96,108,490 96,108,490
G - ALL MINERALS 1,409,914 N/A 1,409,914 1,409,914
J - ALL UTILITIES 95,161,921 N/A 95,161,921 95,161,921
L1 - COMMERCIAL PERSONAL 128,311,105 N/A 128,311,105 128,311,105
L2 - INDUSTRIAL PERSONAL 235,630,367 N/A 235,630,367 235,630,367
M1 - MOBILE HOMES 30,031,709 N/A 30,031,709 30,031,709
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,931,198 N/A 2,931,198 2,931,198
S - SPECIAL INVENTORY 1,647,873 N/A 1,647,873 1,647,873
Subtotal 4,772,674,758 0 4,920,672,586 4,772,674,758
Less Total Deductions 1,694,141,173 0 1,711,989,394 1,694,141,173
Total Taxable Value 3,078,533,585 0 3,208,683,192 3,078,533,585

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 3,327,922,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,078,533,585 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,327,922,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,078,533,585 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,718,726,108 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,820,310,523 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,319,180,077 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 3,889,114,635 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,193,628,136 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 3,327,922,852 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,078,533,585 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,327,922,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,078,533,585 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,718,726,108 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,820,310,523 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,319,180,077 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 3,889,114,635 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,193,628,136 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 249,389,267 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 390,803,256 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 101,584,415 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 68,804,112 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 115,094,551 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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212-906-02/Whitehouse ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,000,088,208 0.9837 3,049,799,947 3,000,088,208
B - MULTIFAMILY 315,541,726 0.9534 330,964,680 315,541,726
C1 - VACANT LOTS 102,070,827 N/A 102,070,827 102,070,827
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,101,804 1.3731 2,987,174 4,101,804
D2 - FARM & RANCH IMP 3,494,858 N/A 3,494,858 3,494,858
E - NON-AG LAND AND IMPROVEMENTS 341,632,806 0.8752 390,348,270 341,632,806
F1 - COMMERCIAL REAL 414,511,952 0.9216 449,774,253 414,511,952
F2 - INDUSTRIAL REAL 96,108,490 N/A 96,108,490 96,108,490
G - ALL MINERALS 1,409,914 N/A 1,409,914 1,409,914
J - ALL UTILITIES 95,161,921 N/A 95,161,921 95,161,921
L1 - COMMERCIAL PERSONAL 128,311,105 N/A 128,311,105 128,311,105
L2 - INDUSTRIAL PERSONAL 235,630,367 N/A 235,630,367 235,630,367
M1 - MOBILE HOMES 30,031,709 N/A 30,031,709 30,031,709
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,931,198 N/A 2,931,198 2,931,198
S - SPECIAL INVENTORY 1,647,873 N/A 1,647,873 1,647,873
Subtotal 4,772,674,758 4,920,672,586 4,772,674,758
Less Total Deductions 1,694,141,173 1,711,989,394 1,694,141,173
Total Taxable Value 3,078,533,585 3,208,683,192 3,078,533,585

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 3,327,922,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,078,533,585 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,327,922,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,078,533,585 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,718,726,108 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,820,310,523 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,319,180,077 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 3,889,114,635 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,193,628,136 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 3,327,922,852 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,078,533,585 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,327,922,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,078,533,585 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,718,726,108 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,820,310,523 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,319,180,077 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 3,889,114,635 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,193,628,136 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 249,389,267 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 390,803,256 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 101,584,415 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 68,804,112 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 115,094,551 Loss to the increase in the Over-65/Disabled Homestead

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