taxes Property Tax Assistance

2025 ISD Summary Worksheet

Poth ISD (all splits)   Wilson County  

247-Wilson/Wilson County

247-904/Poth ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 260,577,667 0.9830 265,084,097 260,577,667
B - MULTIFAMILY 932,570 N/A 932,570 932,570
C1 - VACANT LOTS 7,675,194 N/A 7,675,194 7,675,194
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,681,529 1.0244 12,379,172 12,681,529
D2 - FARM & RANCH IMP 31,330,756 N/A 31,330,756 31,330,756
E - NON-AG LAND AND IMPROVEMENTS 169,795,686 0.9637 176,191,435 169,795,686
F1 - COMMERCIAL REAL 19,513,583 N/A 19,513,583 19,513,583
F2 - INDUSTRIAL REAL 4,149,280 N/A 4,149,280 4,149,280
G - ALL MINERALS 159,215,247 1.0007 159,103,874 159,215,247
J - ALL UTILITIES 18,141,790 N/A 18,141,790 18,141,790
L1 - COMMERCIAL PERSONAL 10,603,211 N/A 10,603,211 10,603,211
L2 - INDUSTRIAL PERSONAL 47,350,870 N/A 47,350,870 47,350,870
M1 - MOBILE HOMES 6,853,651 N/A 6,853,651 6,853,651
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 86,300 N/A 86,300 86,300
S - SPECIAL INVENTORY 171,040 N/A 171,040 171,040
Subtotal 749,078,374 0 759,566,823 749,078,374
Less Total Deductions 218,908,135 0 221,178,196 218,908,135
Total Taxable Value 530,170,239 0 538,388,627 530,170,239

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 550,456,208 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 530,170,239 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 550,456,208 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 530,170,239 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 607,635,464 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 623,550,488 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 541,605,449 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 634,444,838 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 540,196,453 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 550,456,208 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 530,170,239 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 550,456,208 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 530,170,239 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 607,635,464 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 623,550,488 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 541,605,449 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 634,444,838 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 540,196,453 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,285,969 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 57,179,256 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,915,024 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,894,350 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,026,214 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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247-904-02/Poth ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 260,577,667 0.9830 265,084,097 260,577,667
B - MULTIFAMILY 932,570 N/A 932,570 932,570
C1 - VACANT LOTS 7,675,194 N/A 7,675,194 7,675,194
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,681,529 1.0244 12,379,172 12,681,529
D2 - FARM & RANCH IMP 31,330,756 N/A 31,330,756 31,330,756
E - NON-AG LAND AND IMPROVEMENTS 169,795,686 0.9637 176,191,435 169,795,686
F1 - COMMERCIAL REAL 19,513,583 N/A 19,513,583 19,513,583
F2 - INDUSTRIAL REAL 4,149,280 N/A 4,149,280 4,149,280
G - ALL MINERALS 159,215,247 1.0007 159,103,874 159,215,247
J - ALL UTILITIES 18,141,790 N/A 18,141,790 18,141,790
L1 - COMMERCIAL PERSONAL 10,603,211 N/A 10,603,211 10,603,211
L2 - INDUSTRIAL PERSONAL 47,350,870 N/A 47,350,870 47,350,870
M1 - MOBILE HOMES 6,853,651 N/A 6,853,651 6,853,651
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 86,300 N/A 86,300 86,300
S - SPECIAL INVENTORY 171,040 N/A 171,040 171,040
Subtotal 749,078,374 759,566,823 749,078,374
Less Total Deductions 218,908,135 221,178,196 218,908,135
Total Taxable Value 530,170,239 538,388,627 530,170,239

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 550,456,208 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 530,170,239 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 550,456,208 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 530,170,239 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 607,635,464 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 623,550,488 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 541,605,449 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 634,444,838 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 540,196,453 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 550,456,208 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 530,170,239 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 550,456,208 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 530,170,239 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 607,635,464 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 623,550,488 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 541,605,449 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 634,444,838 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 540,196,453 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,285,969 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 57,179,256 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,915,024 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,894,350 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,026,214 Loss to the increase in the Over-65/Disabled Homestead

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