taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Diana ISD (all splits)   Harrison County   Upshur County  

102-Harrison/Harrison County

230-906/New Diana ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 78,390 N/A 78,390 78,390
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 552,150 N/A 552,150 552,150
D2 - FARM & RANCH IMP 24,070 N/A 24,070 24,070
E - NON-AG LAND AND IMPROVEMENTS 11,497,109 N/A 11,497,109 11,497,109
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 139,250 N/A 139,250 139,250
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,048,040 N/A 2,048,040 2,048,040
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 153,340 N/A 153,340 153,340
M1 - MOBILE HOMES 742,110 N/A 742,110 742,110
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 15,234,459 0 15,234,459 15,234,459
Less Total Deductions 7,637,105 0 7,637,105 7,637,105
Total Taxable Value 7,597,354 0 7,597,354 7,597,354

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 8,698,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,597,354 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,698,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,597,354 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,653,663 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 11,211,108 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,242,704 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 11,611,105 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,321,802 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 8,698,279 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,597,354 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,698,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,597,354 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,653,663 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 11,211,108 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,242,704 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 11,611,105 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,321,802 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,100,925 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 1,955,384 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 557,445 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 399,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 724,448 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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230-Upshur/Upshur County

230-906/New Diana ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 311,747,259 N/A 311,747,259 311,747,259
B - MULTIFAMILY 10,778,098 N/A 10,778,098 10,778,098
C1 - VACANT LOTS 7,216,250 N/A 7,216,250 7,216,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,250,968 N/A 3,250,968 3,250,968
D2 - FARM & RANCH IMP 2,475,140 N/A 2,475,140 2,475,140
E - NON-AG LAND AND IMPROVEMENTS 202,953,710 N/A 202,953,710 202,953,710
F1 - COMMERCIAL REAL 18,576,046 N/A 18,576,046 18,576,046
F2 - INDUSTRIAL REAL 569,130 N/A 569,130 569,130
G - ALL MINERALS 1,057,919 N/A 1,057,919 1,057,919
J - ALL UTILITIES 6,430,190 N/A 6,430,190 6,430,190
L1 - COMMERCIAL PERSONAL 5,679,485 N/A 5,679,485 5,679,485
L2 - INDUSTRIAL PERSONAL 1,006,780 N/A 1,006,780 1,006,780
M1 - MOBILE HOMES 6,315,170 N/A 6,315,170 6,315,170
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,429,670 N/A 1,429,670 1,429,670
S - SPECIAL INVENTORY 24,000 N/A 24,000 24,000
Subtotal 579,509,815 0 579,509,815 579,509,815
Less Total Deductions 258,647,699 0 258,647,699 258,647,699
Total Taxable Value 320,862,116 0 320,862,116 320,862,116

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 363,781,915 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 320,862,116 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 363,781,915 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 320,862,116 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 438,010,977 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 458,347,915 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 334,827,148 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 472,300,338 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 335,800,881 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 363,781,915 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 320,862,116 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 363,781,915 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 320,862,116 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 438,010,977 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 458,347,915 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 334,827,148 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 472,300,338 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 335,800,881 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,919,799 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 74,229,062 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,336,938 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,952,423 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,938,765 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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230-906-02/New Diana ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 311,747,259 N/A 311,747,259 311,747,259
B - MULTIFAMILY 10,778,098 N/A 10,778,098 10,778,098
C1 - VACANT LOTS 7,294,640 N/A 7,294,640 7,294,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,803,118 N/A 3,803,118 3,803,118
D2 - FARM & RANCH IMP 2,499,210 N/A 2,499,210 2,499,210
E - NON-AG LAND AND IMPROVEMENTS 214,450,819 N/A 214,450,819 214,450,819
F1 - COMMERCIAL REAL 18,576,046 N/A 18,576,046 18,576,046
F2 - INDUSTRIAL REAL 708,380 N/A 708,380 708,380
G - ALL MINERALS 1,057,919 N/A 1,057,919 1,057,919
J - ALL UTILITIES 8,478,230 N/A 8,478,230 8,478,230
L1 - COMMERCIAL PERSONAL 5,679,485 N/A 5,679,485 5,679,485
L2 - INDUSTRIAL PERSONAL 1,160,120 N/A 1,160,120 1,160,120
M1 - MOBILE HOMES 7,057,280 N/A 7,057,280 7,057,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,429,670 N/A 1,429,670 1,429,670
S - SPECIAL INVENTORY 24,000 N/A 24,000 24,000
Subtotal 594,744,274 594,744,274 594,744,274
Less Total Deductions 266,284,804 266,284,804 266,284,804
Total Taxable Value 328,459,470 328,459,470 328,459,470

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 372,480,194 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 328,459,470 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 372,480,194 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 328,459,470 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 448,664,640 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 469,559,023 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 343,069,852 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 483,911,443 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 344,122,683 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 372,480,194 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 328,459,470 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 372,480,194 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 328,459,470 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 448,664,640 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 469,559,023 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 343,069,852 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 483,911,443 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 344,122,683 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,020,724 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 76,184,446 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,894,383 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,352,420 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,663,213 Loss to the increase in the Over-65/Disabled Homestead

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