taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rankin ISD (all splits)   Upton County  

231-Upton/Upton County

231-902/Rankin ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,310,894 N/A 24,310,894 24,310,894
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 353,625 N/A 353,625 353,625
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,101,087 N/A 2,101,087 2,101,087
D2 - FARM & RANCH IMP 3,726,085 N/A 3,726,085 3,726,085
E - NON-AG LAND AND IMPROVEMENTS 30,405,842 N/A 30,405,842 30,405,842
F1 - COMMERCIAL REAL 4,297,296 N/A 4,297,296 4,297,296
F2 - INDUSTRIAL REAL 803,862,396 N/A 803,862,396 803,862,396
G - ALL MINERALS 11,916,282,040 N/A 11,916,282,040 11,916,282,040
J - ALL UTILITIES 1,459,715,858 N/A 1,459,715,858 1,459,715,858
L1 - COMMERCIAL PERSONAL 5,912,998 N/A 5,912,998 5,912,998
L2 - INDUSTRIAL PERSONAL 73,549,300 N/A 73,549,300 73,549,300
M1 - MOBILE HOMES 2,938,894 N/A 2,938,894 2,938,894
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 14,327,456,315 0 14,327,456,315 14,327,456,315
Less Total Deductions 834,197,771 0 834,197,771 834,197,771
Total Taxable Value 13,493,258,544 0 13,493,258,544 13,493,258,544

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 13,495,293,441 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,493,258,544 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,495,293,441 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,493,258,544 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,501,966,629 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,504,490,522 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,493,258,544 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 13,506,473,676 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,493,822,230 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 13,818,952,041 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,816,917,144 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,818,952,041 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,816,917,144 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,825,625,229 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,828,149,122 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,816,917,144 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 13,830,132,276 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,817,480,830 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,034,897 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 6,673,188 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,523,893 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,983,154 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 563,686 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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231-902-02/Rankin ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,310,894 N/A 24,310,894 24,310,894
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 353,625 N/A 353,625 353,625
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,101,087 N/A 2,101,087 2,101,087
D2 - FARM & RANCH IMP 3,726,085 N/A 3,726,085 3,726,085
E - NON-AG LAND AND IMPROVEMENTS 30,405,842 N/A 30,405,842 30,405,842
F1 - COMMERCIAL REAL 4,297,296 N/A 4,297,296 4,297,296
F2 - INDUSTRIAL REAL 803,862,396 N/A 803,862,396 803,862,396
G - ALL MINERALS 11,916,282,040 N/A 11,916,282,040 11,916,282,040
J - ALL UTILITIES 1,459,715,858 N/A 1,459,715,858 1,459,715,858
L1 - COMMERCIAL PERSONAL 5,912,998 N/A 5,912,998 5,912,998
L2 - INDUSTRIAL PERSONAL 73,549,300 N/A 73,549,300 73,549,300
M1 - MOBILE HOMES 2,938,894 N/A 2,938,894 2,938,894
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 14,327,456,315 14,327,456,315 14,327,456,315
Less Total Deductions 834,197,771 834,197,771 834,197,771
Total Taxable Value 13,493,258,544 13,493,258,544 13,493,258,544

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 13,495,293,441 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,493,258,544 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,495,293,441 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,493,258,544 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,501,966,629 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,504,490,522 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,493,258,544 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 13,506,473,676 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,493,822,230 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 13,818,952,041 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,816,917,144 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,818,952,041 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,816,917,144 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,825,625,229 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,828,149,122 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,816,917,144 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 13,830,132,276 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,817,480,830 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,034,897 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 6,673,188 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,523,893 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,983,154 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 563,686 Loss to the increase in the Over-65/Disabled Homestead

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