taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sterling City ISD (all splits)   Sterling County  

216-Sterling/Sterling County

216-901/Sterling City ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 30,727,326 0.6107 50,314,927 50,314,927
B - MULTIFAMILY 811,298 N/A 811,298 811,298
C1 - VACANT LOTS 795,519 N/A 795,519 795,519
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,239,861 0.7953 9,103,739 9,103,739
D2 - FARM & RANCH IMP 9,618,909 N/A 9,618,909 9,618,909
E - NON-AG LAND AND IMPROVEMENTS 19,005,289 N/A 19,005,289 19,005,289
F1 - COMMERCIAL REAL 5,151,465 N/A 5,151,465 5,151,465
F2 - INDUSTRIAL REAL 410,897,687 N/A 410,897,687 410,897,687
G - ALL MINERALS 55,572,690 0.9989 55,633,887 55,633,887
J - ALL UTILITIES 450,771,390 0.9905 455,094,791 455,094,791
L1 - COMMERCIAL PERSONAL 2,557,678 N/A 2,557,678 2,557,678
L2 - INDUSTRIAL PERSONAL 15,931,970 N/A 15,931,970 15,931,970
M1 - MOBILE HOMES 1,208,062 N/A 1,208,062 1,208,062
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,010,289,144 0 1,036,125,221 1,036,125,221
Less Total Deductions 104,317,269 0 110,221,317 110,221,317
Total Taxable Value 905,971,875 0 925,903,904 925,903,904

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 929,562,967 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 925,903,904 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 929,562,967 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 925,903,904 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 938,913,362 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 942,446,144 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 926,496,335 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 945,103,288 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 926,985,410 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 983,525,427 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 979,866,364 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 983,525,427 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 979,866,364 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 992,875,822 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 996,408,604 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 980,458,795 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 999,065,748 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 980,947,870 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,659,063 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 9,350,395 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,532,782 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,657,144 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,081,506 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


Back to top

216-901-02/Sterling City ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 30,727,326 0.6107 50,314,927 50,314,927
B - MULTIFAMILY 811,298 N/A 811,298 811,298
C1 - VACANT LOTS 795,519 N/A 795,519 795,519
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,239,861 0.7953 9,103,739 9,103,739
D2 - FARM & RANCH IMP 9,618,909 N/A 9,618,909 9,618,909
E - NON-AG LAND AND IMPROVEMENTS 19,005,289 N/A 19,005,289 19,005,289
F1 - COMMERCIAL REAL 5,151,465 N/A 5,151,465 5,151,465
F2 - INDUSTRIAL REAL 410,897,687 N/A 410,897,687 410,897,687
G - ALL MINERALS 55,572,690 0.9989 55,633,887 55,633,887
J - ALL UTILITIES 450,771,390 0.9905 455,094,791 455,094,791
L1 - COMMERCIAL PERSONAL 2,557,678 N/A 2,557,678 2,557,678
L2 - INDUSTRIAL PERSONAL 15,931,970 N/A 15,931,970 15,931,970
M1 - MOBILE HOMES 1,208,062 N/A 1,208,062 1,208,062
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,010,289,144 1,036,125,221 1,036,125,221
Less Total Deductions 104,317,269 110,221,317 110,221,317
Total Taxable Value 905,971,875 925,903,904 925,903,904

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 929,562,967 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 925,903,904 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 929,562,967 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 925,903,904 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 938,913,362 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 942,446,144 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 926,496,335 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 945,103,288 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 926,985,410 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 983,525,427 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 979,866,364 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 983,525,427 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 979,866,364 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 992,875,822 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 996,408,604 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 980,458,795 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 999,065,748 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 980,947,870 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,659,063 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 9,350,395 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,532,782 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,657,144 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,081,506 Loss to the increase in the Over-65/Disabled Homestead

Back to top