taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kress ISD (all splits)   Swisher County  

219-Swisher/Swisher County

219-905/Kress ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 19,839,531 0.9501 20,881,519 19,839,531
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 89,690 N/A 89,690 89,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,289,538 1.3448 14,344,173 19,289,538
D2 - FARM & RANCH IMP 3,788,996 N/A 3,788,996 3,788,996
E - NON-AG LAND AND IMPROVEMENTS 34,938,926 0.8814 39,640,261 34,938,926
F1 - COMMERCIAL REAL 2,963,290 N/A 2,963,290 2,963,290
F2 - INDUSTRIAL REAL 365,843,540 N/A 365,843,540 365,843,540
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,763,470 0.9447 43,149,645 40,763,470
L1 - COMMERCIAL PERSONAL 1,918,000 N/A 1,918,000 1,918,000
L2 - INDUSTRIAL PERSONAL 22,953,930 N/A 22,953,930 22,953,930
M1 - MOBILE HOMES 1,133,150 N/A 1,133,150 1,133,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 26,460 N/A 26,460 26,460
Subtotal 513,699,801 0 516,883,934 513,699,801
Less Total Deductions 366,638,027 0 367,691,851 366,638,027
Total Taxable Value 147,061,774 0 149,192,083 147,061,774

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 149,766,164 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 147,061,774 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 149,766,164 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 147,061,774 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 158,040,256 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 161,131,642 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 147,563,664 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 163,412,858 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 148,113,173 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 487,141,924 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 484,437,534 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 487,141,924 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 484,437,534 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 495,416,016 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 498,507,402 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 484,939,424 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 500,788,618 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 485,488,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,704,390 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 8,274,092 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,091,386 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,281,216 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,051,399 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.


Back to top

219-905-02/Kress ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 19,839,531 0.9501 20,881,519 19,839,531
B - MULTIFAMILY 151,280 N/A 151,280 151,280
C1 - VACANT LOTS 89,690 N/A 89,690 89,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,289,538 1.3448 14,344,173 19,289,538
D2 - FARM & RANCH IMP 3,788,996 N/A 3,788,996 3,788,996
E - NON-AG LAND AND IMPROVEMENTS 34,938,926 0.8814 39,640,261 34,938,926
F1 - COMMERCIAL REAL 2,963,290 N/A 2,963,290 2,963,290
F2 - INDUSTRIAL REAL 365,843,540 N/A 365,843,540 365,843,540
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,763,470 0.9447 43,149,645 40,763,470
L1 - COMMERCIAL PERSONAL 1,918,000 N/A 1,918,000 1,918,000
L2 - INDUSTRIAL PERSONAL 22,953,930 N/A 22,953,930 22,953,930
M1 - MOBILE HOMES 1,133,150 N/A 1,133,150 1,133,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 26,460 N/A 26,460 26,460
Subtotal 513,699,801 516,883,934 513,699,801
Less Total Deductions 366,638,027 367,691,851 366,638,027
Total Taxable Value 147,061,774 149,192,083 147,061,774

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 149,766,164 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 147,061,774 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 149,766,164 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 147,061,774 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 158,040,256 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 161,131,642 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 147,563,664 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 163,412,858 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 148,113,173 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 487,141,924 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 484,437,534 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 487,141,924 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 484,437,534 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 495,416,016 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 498,507,402 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 484,939,424 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 500,788,618 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 485,488,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,704,390 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 8,274,092 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,091,386 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,281,216 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,051,399 Loss to the increase in the Over-65/Disabled Homestead

Back to top