taxes Property Tax Assistance

2025 ISD Summary Worksheet

McCamey ISD (all splits)   Upton County  

231-Upton/Upton County

231-901/McCamey ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 58,687,841 N/A 58,687,841 58,687,841
B - MULTIFAMILY 160,898 N/A 160,898 160,898
C1 - VACANT LOTS 1,074,325 N/A 1,074,325 1,074,325
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 945,132 N/A 945,132 945,132
D2 - FARM & RANCH IMP 2,719,621 N/A 2,719,621 2,719,621
E - NON-AG LAND AND IMPROVEMENTS 9,879,180 N/A 9,879,180 9,879,180
F1 - COMMERCIAL REAL 13,676,659 N/A 13,676,659 13,676,659
F2 - INDUSTRIAL REAL 391,525,512 N/A 391,525,512 391,525,512
G - ALL MINERALS 325,250,050 N/A 325,250,050 325,250,050
J - ALL UTILITIES 564,556,602 N/A 564,556,602 564,556,602
L1 - COMMERCIAL PERSONAL 4,459,593 N/A 4,459,593 4,459,593
L2 - INDUSTRIAL PERSONAL 94,187,490 N/A 94,187,490 94,187,490
M1 - MOBILE HOMES 2,457,598 N/A 2,457,598 2,457,598
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 1,469,580,501 0 1,469,580,501 1,469,580,501
Less Total Deductions 270,354,218 0 270,354,218 270,354,218
Total Taxable Value 1,199,226,283 0 1,199,226,283 1,199,226,283

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 1,203,354,568 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,199,226,283 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,202,402,515 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,198,274,230 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,218,196,021 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,224,267,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,199,227,634 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 1,229,102,399 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,200,243,014 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 1,391,761,638 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,387,633,353 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,390,809,585 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,386,681,300 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,406,603,091 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,412,674,870 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,387,634,704 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 1,417,509,469 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,388,650,084 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,128,285 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 952,053 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,841,453 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,071,779 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,834,599 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,016,731 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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231-901-02/McCamey ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 58,687,841 N/A 58,687,841 58,687,841
B - MULTIFAMILY 160,898 N/A 160,898 160,898
C1 - VACANT LOTS 1,074,325 N/A 1,074,325 1,074,325
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 945,132 N/A 945,132 945,132
D2 - FARM & RANCH IMP 2,719,621 N/A 2,719,621 2,719,621
E - NON-AG LAND AND IMPROVEMENTS 9,879,180 N/A 9,879,180 9,879,180
F1 - COMMERCIAL REAL 13,676,659 N/A 13,676,659 13,676,659
F2 - INDUSTRIAL REAL 391,525,512 N/A 391,525,512 391,525,512
G - ALL MINERALS 325,250,050 N/A 325,250,050 325,250,050
J - ALL UTILITIES 564,556,602 N/A 564,556,602 564,556,602
L1 - COMMERCIAL PERSONAL 4,459,593 N/A 4,459,593 4,459,593
L2 - INDUSTRIAL PERSONAL 94,187,490 N/A 94,187,490 94,187,490
M1 - MOBILE HOMES 2,457,598 N/A 2,457,598 2,457,598
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 1,469,580,501 1,469,580,501 1,469,580,501
Less Total Deductions 270,354,218 270,354,218 270,354,218
Total Taxable Value 1,199,226,283 1,199,226,283 1,199,226,283

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 1,203,354,568 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,199,226,283 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,202,402,515 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,198,274,230 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,218,196,021 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,224,267,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,199,227,634 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 1,229,102,399 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,200,243,014 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 1,391,761,638 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,387,633,353 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,390,809,585 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,386,681,300 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,406,603,091 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,412,674,870 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,387,634,704 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 1,417,509,469 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,388,650,084 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,128,285 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 952,053 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,841,453 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,071,779 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,834,599 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,016,731 Loss to the increase in the Over-65/Disabled Homestead

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