taxes Property Tax Assistance

2025 ISD Summary Worksheet

Winona ISD (all splits)   Smith County  

212-Smith/Smith County

212-910/Winona ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 306,023,951 0.9300 329,058,012 306,023,951
B - MULTIFAMILY 5,337,420 N/A 5,337,420 5,337,420
C1 - VACANT LOTS 40,912,907 N/A 40,912,907 40,912,907
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,545,089 1.4651 5,150,010 7,545,089
D2 - FARM & RANCH IMP 2,506,181 N/A 2,506,181 2,506,181
E - NON-AG LAND AND IMPROVEMENTS 224,479,550 0.9606 233,686,810 224,479,550
F1 - COMMERCIAL REAL 113,074,228 0.9771 115,724,315 113,074,228
F2 - INDUSTRIAL REAL 172,968,338 N/A 172,968,338 172,968,338
G - ALL MINERALS 40,959,087 1.0008 40,926,346 40,959,087
J - ALL UTILITIES 43,954,450 N/A 43,954,450 43,954,450
L1 - COMMERCIAL PERSONAL 102,234,432 0.9676 105,657,743 102,234,432
L2 - INDUSTRIAL PERSONAL 122,989,282 N/A 122,989,282 122,989,282
M1 - MOBILE HOMES 20,156,377 N/A 20,156,377 20,156,377
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 557,521 N/A 557,521 557,521
Subtotal 1,203,698,813 0 1,239,585,712 1,203,698,813
Less Total Deductions 324,448,660 0 334,445,060 324,448,660
Total Taxable Value 879,250,153 0 905,140,652 879,250,153

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 917,887,419 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 879,250,153 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 917,887,419 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 879,250,153 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 994,013,845 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,016,743,319 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 894,464,451 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 1,032,700,214 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 894,356,860 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 917,887,419 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 879,250,153 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 917,887,419 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 879,250,153 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 994,013,845 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,016,743,319 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 894,464,451 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 1,032,700,214 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 894,356,860 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,637,266 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 76,126,426 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,729,474 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,956,895 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,106,707 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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212-910-02/Winona ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 306,023,951 0.9300 329,058,012 306,023,951
B - MULTIFAMILY 5,337,420 N/A 5,337,420 5,337,420
C1 - VACANT LOTS 40,912,907 N/A 40,912,907 40,912,907
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,545,089 1.4651 5,150,010 7,545,089
D2 - FARM & RANCH IMP 2,506,181 N/A 2,506,181 2,506,181
E - NON-AG LAND AND IMPROVEMENTS 224,479,550 0.9606 233,686,810 224,479,550
F1 - COMMERCIAL REAL 113,074,228 0.9771 115,724,315 113,074,228
F2 - INDUSTRIAL REAL 172,968,338 N/A 172,968,338 172,968,338
G - ALL MINERALS 40,959,087 1.0008 40,926,346 40,959,087
J - ALL UTILITIES 43,954,450 N/A 43,954,450 43,954,450
L1 - COMMERCIAL PERSONAL 102,234,432 0.9676 105,657,743 102,234,432
L2 - INDUSTRIAL PERSONAL 122,989,282 N/A 122,989,282 122,989,282
M1 - MOBILE HOMES 20,156,377 N/A 20,156,377 20,156,377
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 557,521 N/A 557,521 557,521
Subtotal 1,203,698,813 1,239,585,712 1,203,698,813
Less Total Deductions 324,448,660 334,445,060 324,448,660
Total Taxable Value 879,250,153 905,140,652 879,250,153

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 917,887,419 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 879,250,153 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 917,887,419 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 879,250,153 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 994,013,845 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,016,743,319 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 894,464,451 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 1,032,700,214 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 894,356,860 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 917,887,419 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 879,250,153 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 917,887,419 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 879,250,153 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 994,013,845 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,016,743,319 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 894,464,451 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 1,032,700,214 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 894,356,860 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,637,266 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 76,126,426 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,729,474 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,956,895 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,106,707 Loss to the increase in the Over-65/Disabled Homestead

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