taxes Property Tax Assistance

2025 ISD Summary Worksheet

Daingerfield-Lone Star ISD (all splits)   Morris County   Titus County  

172-Morris/Morris County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 296,182,695 1.0126 292,497,230 296,182,695
B - MULTIFAMILY 3,338,500 N/A 3,338,500 3,338,500
C1 - VACANT LOTS 11,105,640 N/A 11,105,640 11,105,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,610,430 1.0742 6,153,723 6,610,430
D2 - FARM & RANCH IMP 6,471,680 N/A 6,471,680 6,471,680
E - NON-AG LAND AND IMPROVEMENTS 182,183,330 0.9892 184,172,392 182,183,330
F1 - COMMERCIAL REAL 54,743,348 0.9656 56,693,608 54,743,348
F2 - INDUSTRIAL REAL 34,024,480 N/A 34,024,480 34,024,480
G - ALL MINERALS 30,422,670 N/A 30,422,670 30,422,670
J - ALL UTILITIES 39,775,850 0.8361 47,573,077 39,775,850
L1 - COMMERCIAL PERSONAL 14,974,330 N/A 14,974,330 14,974,330
L2 - INDUSTRIAL PERSONAL 100,752,740 N/A 100,752,740 100,752,740
M1 - MOBILE HOMES 10,649,360 N/A 10,649,360 10,649,360
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 427,190 N/A 427,190 427,190
Subtotal 791,662,243 0 799,256,620 791,662,243
Less Total Deductions 287,259,138 0 286,437,961 287,259,138
Total Taxable Value 504,403,105 0 512,818,659 504,403,105

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 544,202,979 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 504,403,105 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 544,202,979 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 504,403,105 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 634,024,097 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 662,117,588 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 504,728,300 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 681,870,603 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 519,761,813 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 544,202,979 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 504,403,105 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 544,202,979 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 504,403,105 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 634,024,097 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 662,117,588 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 504,728,300 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 681,870,603 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 519,761,813 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,799,874 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 89,821,118 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,093,491 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,753,015 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,358,708 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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225-Titus/Titus County

172-902/Daingerfield-Lone Star ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,580,141 N/A 4,580,141 4,580,141
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 375,895 N/A 375,895 375,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 413,524 0.9753 423,998 423,998
D2 - FARM & RANCH IMP 236,825 N/A 236,825 236,825
E - NON-AG LAND AND IMPROVEMENTS 14,420,478 1.1003 13,105,951 13,105,951
F1 - COMMERCIAL REAL 1,330,513 N/A 1,330,513 1,330,513
F2 - INDUSTRIAL REAL 140,420,680 N/A 140,420,680 140,420,680
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 112,524,160 0.8000 140,655,200 140,655,200
L1 - COMMERCIAL PERSONAL 3,390 N/A 3,390 3,390
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 1,187,398 N/A 1,187,398 1,187,398
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 275,493,004 0 302,319,991 302,319,991
Less Total Deductions 48,081,034 0 48,081,034 48,081,034
Total Taxable Value 227,411,970 0 254,238,957 254,238,957

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 255,432,425 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 254,238,957 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 255,432,425 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 254,238,957 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 258,268,818 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 259,174,030 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 254,481,526 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 259,835,087 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 254,781,028 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 255,432,425 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 254,238,957 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 255,432,425 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 254,238,957 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 258,268,818 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 259,174,030 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 254,481,526 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 259,835,087 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 254,781,028 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,193,468 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 2,836,393 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 905,212 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 661,057 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 542,071 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 THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF.


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172-902-02/Daingerfield-Lone Star ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 300,762,836 1.0124 297,077,371 300,762,836
B - MULTIFAMILY 3,338,500 N/A 3,338,500 3,338,500
C1 - VACANT LOTS 11,481,535 N/A 11,481,535 11,481,535
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,023,954 1.0678 6,577,721 7,034,428
D2 - FARM & RANCH IMP 6,708,505 N/A 6,708,505 6,708,505
E - NON-AG LAND AND IMPROVEMENTS 196,603,808 0.9966 197,278,343 195,289,281
F1 - COMMERCIAL REAL 56,073,861 0.9664 58,024,121 56,073,861
F2 - INDUSTRIAL REAL 174,445,160 N/A 174,445,160 174,445,160
G - ALL MINERALS 30,422,670 N/A 30,422,670 30,422,670
J - ALL UTILITIES 152,300,010 0.8091 188,228,277 180,431,050
L1 - COMMERCIAL PERSONAL 14,977,720 N/A 14,977,720 14,977,720
L2 - INDUSTRIAL PERSONAL 100,752,740 N/A 100,752,740 100,752,740
M1 - MOBILE HOMES 11,836,758 N/A 11,836,758 11,836,758
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 427,190 N/A 427,190 427,190
Subtotal 1,067,155,247 1,101,576,611 1,093,982,234
Less Total Deductions 335,340,172 334,518,995 335,340,172
Total Taxable Value 731,815,075 767,057,616 758,642,062

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 799,635,404 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 758,642,062 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 799,635,404 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 758,642,062 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 892,292,915 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 921,291,618 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 759,209,826 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 941,705,690 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 774,542,841 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 799,635,404 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 758,642,062 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 799,635,404 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 758,642,062 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 892,292,915 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 921,291,618 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 759,209,826 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 941,705,690 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 774,542,841 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,993,342 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 92,657,511 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,998,703 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,414,072 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,900,779 Loss to the increase in the Over-65/Disabled Homestead

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