taxes Property Tax Assistance

2025 ISD Summary Worksheet

Krum ISD (all splits)   Denton County   Wise County  

061-Denton/Denton County

061-905/Krum ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,380,297,893 1.0099 1,366,766,901 1,380,297,893
B - MULTIFAMILY 57,059,228 N/A 57,059,228 57,059,228
C1 - VACANT LOTS 53,053,037 N/A 53,053,037 53,053,037
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,672,207 0.9741 2,743,372 2,672,207
D2 - FARM & RANCH IMP 10,880,826 N/A 10,880,826 10,880,826
E - NON-AG LAND AND IMPROVEMENTS 418,716,860 1.0198 410,587,233 418,716,860
F1 - COMMERCIAL REAL 170,770,538 1.0582 161,378,320 170,770,538
F2 - INDUSTRIAL REAL 111,855,100 N/A 111,855,100 111,855,100
G - ALL MINERALS 232,246,951 1.0171 228,342,298 232,246,951
J - ALL UTILITIES 95,874,681 N/A 95,874,681 95,874,681
L1 - COMMERCIAL PERSONAL 57,407,722 N/A 57,407,722 57,407,722
L2 - INDUSTRIAL PERSONAL 178,942,977 N/A 178,942,977 178,942,977
M1 - MOBILE HOMES 3,677,886 N/A 3,677,886 3,677,886
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 78,900,378 N/A 78,900,378 78,900,378
S - SPECIAL INVENTORY 273,998 N/A 273,998 273,998
Subtotal 2,852,630,282 0 2,817,743,957 2,852,630,282
Less Total Deductions 744,779,519 0 741,756,496 744,779,519
Total Taxable Value 2,107,850,763 0 2,075,987,461 2,107,850,763

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 2,220,381,250 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,107,850,763 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,220,381,250 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,107,850,763 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,398,725,581 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,444,743,197 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,135,106,704 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 2,475,664,153 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,146,653,508 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 2,220,381,250 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,107,850,763 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,220,381,250 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,107,850,763 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,398,725,581 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,444,743,197 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,135,106,704 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 2,475,664,153 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,146,653,508 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 112,530,487 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 178,344,331 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 46,017,616 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 30,920,956 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 38,802,745 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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249-Wise/Wise County

061-905/Krum 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 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,937 N/A 19,937 19,937
D2 - FARM & RANCH IMP 76,585 N/A 76,585 76,585
E - NON-AG LAND AND IMPROVEMENTS 4,384,793 N/A 4,384,793 4,384,793
F1 - COMMERCIAL REAL 3,945,548 N/A 3,945,548 3,945,548
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,460,862 N/A 2,460,862 2,460,862
J - ALL UTILITIES 218,304 N/A 218,304 218,304
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 11,106,029 0 11,106,029 11,106,029
Less Total Deductions 795,209 0 795,209 795,209
Total Taxable Value 10,310,820 0 10,310,820 10,310,820

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 10,506,956 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,310,820 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 10,506,956 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,310,820 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,836,956 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,926,956 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 10,310,820 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 10,986,956 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 10,310,820 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 10,506,956 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,310,820 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 10,506,956 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,310,820 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,836,956 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 10,926,956 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 10,310,820 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 10,986,956 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 10,310,820 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 196,136 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 330,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 90,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 60,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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061-905-02/Krum ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,380,297,893 1.0099 1,366,766,901 1,380,297,893
B - MULTIFAMILY 57,059,228 N/A 57,059,228 57,059,228
C1 - VACANT LOTS 53,053,037 N/A 53,053,037 53,053,037
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,692,144 0.9742 2,763,309 2,692,144
D2 - FARM & RANCH IMP 10,957,411 N/A 10,957,411 10,957,411
E - NON-AG LAND AND IMPROVEMENTS 423,101,653 1.0196 414,972,026 423,101,653
F1 - COMMERCIAL REAL 174,716,086 1.0568 165,323,868 174,716,086
F2 - INDUSTRIAL REAL 111,855,100 N/A 111,855,100 111,855,100
G - ALL MINERALS 234,707,813 1.0169 230,803,160 234,707,813
J - ALL UTILITIES 96,092,985 N/A 96,092,985 96,092,985
L1 - COMMERCIAL PERSONAL 57,407,722 N/A 57,407,722 57,407,722
L2 - INDUSTRIAL PERSONAL 178,942,977 N/A 178,942,977 178,942,977
M1 - MOBILE HOMES 3,677,886 N/A 3,677,886 3,677,886
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 78,900,378 N/A 78,900,378 78,900,378
S - SPECIAL INVENTORY 273,998 N/A 273,998 273,998
Subtotal 2,863,736,311 2,828,849,986 2,863,736,311
Less Total Deductions 745,574,728 742,551,705 745,574,728
Total Taxable Value 2,118,161,583 2,086,298,281 2,118,161,583

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 2,230,888,206 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,118,161,583 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,230,888,206 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,118,161,583 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,409,562,537 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,455,670,153 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,145,417,524 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 2,486,651,109 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,156,964,328 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 2,230,888,206 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,118,161,583 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,230,888,206 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,118,161,583 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,409,562,537 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,455,670,153 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,145,417,524 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 2,486,651,109 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,156,964,328 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 112,726,623 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 178,674,331 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 46,107,616 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 30,980,956 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 38,802,745 Loss to the increase in the Over-65/Disabled Homestead

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