taxes Property Tax Assistance

2025 ISD Summary Worksheet

Water Valley ISD (all splits)   Coke County   Tom Green County  

041-Coke/Coke County

226-905/Water Valley ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 321,050 N/A 321,050 321,050
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,037,388 N/A 5,037,388 5,037,388
D2 - FARM & RANCH IMP 459,840 N/A 459,840 459,840
E - NON-AG LAND AND IMPROVEMENTS 5,910,690 N/A 5,910,690 5,910,690
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 228,470,000 N/A 228,470,000 228,470,000
G - ALL MINERALS 1,575,260 N/A 1,575,260 1,575,260
J - ALL UTILITIES 12,034,440 N/A 12,034,440 12,034,440
L1 - COMMERCIAL PERSONAL 24,270 N/A 24,270 24,270
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 561,140 N/A 561,140 561,140
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 254,394,078 0 254,394,078 254,394,078
Less Total Deductions 212,304,106 0 212,304,106 212,304,106
Total Taxable Value 42,089,972 0 42,089,972 42,089,972

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 42,662,841 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,089,972 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 42,662,841 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,089,972 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 43,769,710 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 44,106,348 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 42,089,972 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 44,336,346 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,280,842 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 251,132,841 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 250,559,972 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 251,132,841 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 250,559,972 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 252,239,710 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 252,576,348 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 250,559,972 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 252,806,346 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 250,750,842 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 572,869 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 1,106,869 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 336,638 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 229,998 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 190,870 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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226-Tom Green/Tom Green County

226-905/Water Valley ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 96,728,200 1.0619 91,089,745 96,728,200
B - MULTIFAMILY 203,400 N/A 203,400 203,400
C1 - VACANT LOTS 4,539,410 N/A 4,539,410 4,539,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,553,531 1.2321 6,130,853 7,553,531
D2 - FARM & RANCH IMP 3,193,960 N/A 3,193,960 3,193,960
E - NON-AG LAND AND IMPROVEMENTS 63,712,499 1.0486 60,759,583 63,712,499
F1 - COMMERCIAL REAL 5,306,030 N/A 5,306,030 5,306,030
F2 - INDUSTRIAL REAL 96,286,042 N/A 96,286,042 96,286,042
G - ALL MINERALS 52,199,730 0.9996 52,220,618 52,199,730
J - ALL UTILITIES 28,428,520 0.9520 29,861,891 28,428,520
L1 - COMMERCIAL PERSONAL 4,104,175 N/A 4,104,175 4,104,175
L2 - INDUSTRIAL PERSONAL 12,821,670 N/A 12,821,670 12,821,670
M1 - MOBILE HOMES 3,624,000 N/A 3,624,000 3,624,000
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 13,500 N/A 13,500 13,500
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 378,714,667 0 370,154,877 378,714,667
Less Total Deductions 169,816,756 0 166,720,940 169,816,756
Total Taxable Value 208,897,911 0 203,433,937 208,897,911

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 220,936,587 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,897,911 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 220,936,587 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 208,897,911 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 244,303,960 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 251,261,888 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 216,071,982 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 256,049,663 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 213,503,294 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 290,246,867 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 278,208,191 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 290,246,867 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 278,208,191 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 313,614,240 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 320,572,168 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 285,382,262 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 325,359,943 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 282,813,574 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,038,676 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 23,367,373 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,957,928 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,787,775 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,605,383 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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226-905-02/Water Valley ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 97,049,250 1.0617 91,410,795 97,049,250
B - MULTIFAMILY 203,400 N/A 203,400 203,400
C1 - VACANT LOTS 4,539,410 N/A 4,539,410 4,539,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,590,919 1.1274 11,168,241 12,590,919
D2 - FARM & RANCH IMP 3,653,800 N/A 3,653,800 3,653,800
E - NON-AG LAND AND IMPROVEMENTS 69,623,189 1.0443 66,670,273 69,623,189
F1 - COMMERCIAL REAL 5,306,030 N/A 5,306,030 5,306,030
F2 - INDUSTRIAL REAL 324,756,042 N/A 324,756,042 324,756,042
G - ALL MINERALS 53,774,990 0.9996 53,795,878 53,774,990
J - ALL UTILITIES 40,462,960 0.9658 41,896,331 40,462,960
L1 - COMMERCIAL PERSONAL 4,128,445 N/A 4,128,445 4,128,445
L2 - INDUSTRIAL PERSONAL 12,821,670 N/A 12,821,670 12,821,670
M1 - MOBILE HOMES 4,185,140 N/A 4,185,140 4,185,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 13,500 N/A 13,500 13,500
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 633,108,745 624,548,955 633,108,745
Less Total Deductions 382,120,862 379,025,046 382,120,862
Total Taxable Value 250,987,883 245,523,909 250,987,883

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 263,599,428 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 250,987,883 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 263,599,428 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 250,987,883 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 288,073,670 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 295,368,236 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 258,161,954 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 300,386,009 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 255,784,136 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 541,379,708 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 528,768,163 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 541,379,708 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 528,768,163 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 565,853,950 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 573,148,516 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 535,942,234 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 578,166,289 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 533,564,416 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,611,545 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 24,474,242 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,294,566 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,017,773 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,796,253 Loss to the increase in the Over-65/Disabled Homestead

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