taxes Property Tax Assistance

2025 ISD Summary Worksheet

East Bernard ISD (all splits)   Wharton County  

241-Wharton/Wharton County

241-902/East Bernard ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 384,391,294 1.0492 366,366,083 384,391,294
B - MULTIFAMILY 3,519,606 N/A 3,519,606 3,519,606
C1 - VACANT LOTS 18,531,364 N/A 18,531,364 18,531,364
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,080,283 0.9441 38,216,008 36,080,283
D2 - FARM & RANCH IMP 4,017,209 N/A 4,017,209 4,017,209
E - NON-AG LAND AND IMPROVEMENTS 159,104,690 1.0659 149,267,933 159,104,690
F1 - COMMERCIAL REAL 39,011,226 N/A 39,011,226 39,011,226
F2 - INDUSTRIAL REAL 208,726,820 N/A 208,726,820 208,726,820
G - ALL MINERALS 3,132,690 N/A 3,132,690 3,132,690
J - ALL UTILITIES 73,131,742 0.9842 74,305,773 73,131,742
L1 - COMMERCIAL PERSONAL 15,074,967 N/A 15,074,967 15,074,967
L2 - INDUSTRIAL PERSONAL 50,505,605 N/A 50,505,605 50,505,605
M1 - MOBILE HOMES 2,487,392 N/A 2,487,392 2,487,392
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,960,048 N/A 5,960,048 5,960,048
Subtotal 1,003,674,936 0 979,122,724 1,003,674,936
Less Total Deductions 409,124,874 0 404,392,961 409,124,874
Total Taxable Value 594,550,062 0 574,729,763 594,550,062

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 636,948,386 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 594,550,062 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 636,948,386 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 594,550,062 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 706,900,190 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 725,540,769 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 615,588,419 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 738,150,874 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 613,380,307 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 799,246,956 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 756,848,632 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 799,246,956 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 756,848,632 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 869,198,760 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 887,839,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 777,886,989 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 900,449,444 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 775,678,877 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,398,324 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 69,951,804 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,640,579 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,610,105 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 18,830,245 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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241-902-02/East Bernard ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 384,391,294 1.0492 366,366,083 384,391,294
B - MULTIFAMILY 3,519,606 N/A 3,519,606 3,519,606
C1 - VACANT LOTS 18,531,364 N/A 18,531,364 18,531,364
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,080,283 0.9441 38,216,008 36,080,283
D2 - FARM & RANCH IMP 4,017,209 N/A 4,017,209 4,017,209
E - NON-AG LAND AND IMPROVEMENTS 159,104,690 1.0659 149,267,933 159,104,690
F1 - COMMERCIAL REAL 39,011,226 N/A 39,011,226 39,011,226
F2 - INDUSTRIAL REAL 208,726,820 N/A 208,726,820 208,726,820
G - ALL MINERALS 3,132,690 N/A 3,132,690 3,132,690
J - ALL UTILITIES 73,131,742 0.9842 74,305,773 73,131,742
L1 - COMMERCIAL PERSONAL 15,074,967 N/A 15,074,967 15,074,967
L2 - INDUSTRIAL PERSONAL 50,505,605 N/A 50,505,605 50,505,605
M1 - MOBILE HOMES 2,487,392 N/A 2,487,392 2,487,392
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,960,048 N/A 5,960,048 5,960,048
Subtotal 1,003,674,936 979,122,724 1,003,674,936
Less Total Deductions 409,124,874 404,392,961 409,124,874
Total Taxable Value 594,550,062 574,729,763 594,550,062

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 636,948,386 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 594,550,062 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 636,948,386 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 594,550,062 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 706,900,190 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 725,540,769 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 615,588,419 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 738,150,874 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 613,380,307 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 799,246,956 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 756,848,632 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 799,246,956 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 756,848,632 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 869,198,760 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 887,839,339 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 777,886,989 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 900,449,444 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 775,678,877 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,398,324 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 69,951,804 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,640,579 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,610,105 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 18,830,245 Loss to the increase in the Over-65/Disabled Homestead

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