taxes Property Tax Assistance

2025 ISD Summary Worksheet

Chapel Hill ISD (all splits)   Smith County  

212-Smith/Smith County

212-909/Chapel Hill ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,454,947,621 0.9577 1,519,210,213 1,454,947,621
B - MULTIFAMILY 169,151,955 1.0605 159,502,079 169,151,955
C1 - VACANT LOTS 69,837,695 N/A 69,837,695 69,837,695
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,712,877 1.3640 6,387,662 8,712,877
D2 - FARM & RANCH IMP 3,763,018 N/A 3,763,018 3,763,018
E - NON-AG LAND AND IMPROVEMENTS 448,405,252 0.9729 460,895,521 448,405,252
F1 - COMMERCIAL REAL 230,435,860 0.8524 270,337,705 230,435,860
F2 - INDUSTRIAL REAL 8,269,295 N/A 8,269,295 8,269,295
G - ALL MINERALS 41,715,636 N/A 41,715,636 41,715,636
J - ALL UTILITIES 77,976,150 N/A 77,976,150 77,976,150
L1 - COMMERCIAL PERSONAL 102,471,010 N/A 102,471,010 102,471,010
L2 - INDUSTRIAL PERSONAL 165,599,165 N/A 165,599,165 165,599,165
M1 - MOBILE HOMES 27,545,420 N/A 27,545,420 27,545,420
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 644,300 N/A 644,300 644,300
S - SPECIAL INVENTORY 7,001,089 N/A 7,001,089 7,001,089
Subtotal 2,816,476,343 0 2,921,155,958 2,816,476,343
Less Total Deductions 1,135,826,214 0 1,165,888,657 1,135,826,214
Total Taxable Value 1,680,650,129 0 1,755,267,301 1,680,650,129

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 1,824,940,116 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,680,650,129 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,824,940,116 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,680,650,129 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,077,924,740 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,148,384,419 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,844,703,815 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 2,196,903,963 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,758,584,619 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 1,824,940,116 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,680,650,129 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,824,940,116 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,680,650,129 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,077,924,740 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,148,384,419 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,844,703,815 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 2,196,903,963 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,758,584,619 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 144,289,987 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 252,984,624 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 70,459,679 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 48,519,544 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 77,934,490 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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212-909-02/Chapel Hill ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,454,947,621 0.9577 1,519,210,213 1,454,947,621
B - MULTIFAMILY 169,151,955 1.0605 159,502,079 169,151,955
C1 - VACANT LOTS 69,837,695 N/A 69,837,695 69,837,695
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,712,877 1.3640 6,387,662 8,712,877
D2 - FARM & RANCH IMP 3,763,018 N/A 3,763,018 3,763,018
E - NON-AG LAND AND IMPROVEMENTS 448,405,252 0.9729 460,895,521 448,405,252
F1 - COMMERCIAL REAL 230,435,860 0.8524 270,337,705 230,435,860
F2 - INDUSTRIAL REAL 8,269,295 N/A 8,269,295 8,269,295
G - ALL MINERALS 41,715,636 N/A 41,715,636 41,715,636
J - ALL UTILITIES 77,976,150 N/A 77,976,150 77,976,150
L1 - COMMERCIAL PERSONAL 102,471,010 N/A 102,471,010 102,471,010
L2 - INDUSTRIAL PERSONAL 165,599,165 N/A 165,599,165 165,599,165
M1 - MOBILE HOMES 27,545,420 N/A 27,545,420 27,545,420
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 644,300 N/A 644,300 644,300
S - SPECIAL INVENTORY 7,001,089 N/A 7,001,089 7,001,089
Subtotal 2,816,476,343 2,921,155,958 2,816,476,343
Less Total Deductions 1,135,826,214 1,165,888,657 1,135,826,214
Total Taxable Value 1,680,650,129 1,755,267,301 1,680,650,129

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 1,824,940,116 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,680,650,129 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,824,940,116 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,680,650,129 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,077,924,740 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,148,384,419 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,844,703,815 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 2,196,903,963 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,758,584,619 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 1,824,940,116 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,680,650,129 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,824,940,116 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,680,650,129 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,077,924,740 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,148,384,419 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,844,703,815 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 2,196,903,963 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,758,584,619 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 144,289,987 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 252,984,624 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 70,459,679 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 48,519,544 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 77,934,490 Loss to the increase in the Over-65/Disabled Homestead

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