taxes Property Tax Assistance

2025 ISD Summary Worksheet

Aspermont ISD (all splits)   Stonewall County  

217-Stonewall/Stonewall County

217-901/Aspermont ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 33,670,390 N/A 33,670,390 33,670,390
B - MULTIFAMILY 74,980 N/A 74,980 74,980
C1 - VACANT LOTS 979,020 N/A 979,020 979,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,057,673 N/A 24,057,673 24,057,673
D2 - FARM & RANCH IMP 18,043,500 N/A 18,043,500 18,043,500
E - NON-AG LAND AND IMPROVEMENTS 34,956,060 N/A 34,956,060 34,956,060
F1 - COMMERCIAL REAL 7,371,250 N/A 7,371,250 7,371,250
F2 - INDUSTRIAL REAL 24,853,760 N/A 24,853,760 24,853,760
G - ALL MINERALS 63,102,580 N/A 63,102,580 63,102,580
J - ALL UTILITIES 36,912,870 N/A 36,912,870 36,912,870
L1 - COMMERCIAL PERSONAL 4,715,030 N/A 4,715,030 4,715,030
L2 - INDUSTRIAL PERSONAL 8,165,690 N/A 8,165,690 8,165,690
M1 - MOBILE HOMES 5,253,050 N/A 5,253,050 5,253,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,830 N/A 4,830 4,830
Subtotal 262,160,683 0 262,160,683 262,160,683
Less Total Deductions 53,468,445 0 53,468,445 53,468,445
Total Taxable Value 208,692,238 0 208,692,238 208,692,238

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 210,921,377 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,692,238 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 210,921,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 208,692,238 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 221,913,214 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 227,390,015 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 208,692,780 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 231,549,949 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 209,110,248 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 210,921,377 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,692,238 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 210,921,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 208,692,238 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 221,913,214 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 227,390,015 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 208,692,780 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 231,549,949 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 209,110,248 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,229,139 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 10,991,837 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,476,801 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,159,934 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 418,010 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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217-901-02/Aspermont ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 33,670,390 N/A 33,670,390 33,670,390
B - MULTIFAMILY 74,980 N/A 74,980 74,980
C1 - VACANT LOTS 979,020 N/A 979,020 979,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,057,673 N/A 24,057,673 24,057,673
D2 - FARM & RANCH IMP 18,043,500 N/A 18,043,500 18,043,500
E - NON-AG LAND AND IMPROVEMENTS 34,956,060 N/A 34,956,060 34,956,060
F1 - COMMERCIAL REAL 7,371,250 N/A 7,371,250 7,371,250
F2 - INDUSTRIAL REAL 24,853,760 N/A 24,853,760 24,853,760
G - ALL MINERALS 63,102,580 N/A 63,102,580 63,102,580
J - ALL UTILITIES 36,912,870 N/A 36,912,870 36,912,870
L1 - COMMERCIAL PERSONAL 4,715,030 N/A 4,715,030 4,715,030
L2 - INDUSTRIAL PERSONAL 8,165,690 N/A 8,165,690 8,165,690
M1 - MOBILE HOMES 5,253,050 N/A 5,253,050 5,253,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,830 N/A 4,830 4,830
Subtotal 262,160,683 262,160,683 262,160,683
Less Total Deductions 53,468,445 53,468,445 53,468,445
Total Taxable Value 208,692,238 208,692,238 208,692,238

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 210,921,377 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,692,238 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 210,921,377 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 208,692,238 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 221,913,214 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 227,390,015 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 208,692,780 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 231,549,949 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 209,110,248 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 210,921,377 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,692,238 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 210,921,377 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 208,692,238 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 221,913,214 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 227,390,015 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 208,692,780 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 231,549,949 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 209,110,248 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,229,139 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 10,991,837 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,476,801 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,159,934 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 418,010 Loss to the increase in the Over-65/Disabled Homestead

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