taxes Property Tax Assistance

2025 ISD Summary Worksheet

Boyd ISD (all splits)   Wise County  

249-Wise/Wise County

249-902/Boyd ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 716,090,000 1.0083 710,195,378 716,090,000
B - MULTIFAMILY 7,513,566 N/A 7,513,566 7,513,566
C1 - VACANT LOTS 17,911,191 N/A 17,911,191 17,911,191
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,166,470 2.0876 1,037,767 2,166,470
D2 - FARM & RANCH IMP 25,744,007 N/A 25,744,007 25,744,007
E - NON-AG LAND AND IMPROVEMENTS 341,234,050 1.0848 314,559,412 341,234,050
F1 - COMMERCIAL REAL 153,788,041 0.9640 159,531,163 153,788,041
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 186,575,016 1.0005 186,481,775 186,575,016
J - ALL UTILITIES 73,013,580 N/A 73,013,580 73,013,580
L1 - COMMERCIAL PERSONAL 62,176,963 N/A 62,176,963 62,176,963
L2 - INDUSTRIAL PERSONAL 16,546,654 N/A 16,546,654 16,546,654
M1 - MOBILE HOMES 27,934,847 N/A 27,934,847 27,934,847
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,572,809 N/A 17,572,809 17,572,809
S - SPECIAL INVENTORY 174,111 N/A 174,111 174,111
Subtotal 1,648,441,305 0 1,620,393,223 1,648,441,305
Less Total Deductions 440,558,540 0 438,912,426 440,558,540
Total Taxable Value 1,207,882,765 0 1,181,480,797 1,207,882,765

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 1,272,508,119 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,207,882,765 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,272,508,119 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,207,882,765 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,389,318,832 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,422,781,993 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,249,263,664 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 1,445,738,356 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,240,016,271 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 1,272,508,119 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,207,882,765 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,272,508,119 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,207,882,765 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,389,318,832 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,422,781,993 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,249,263,664 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 1,445,738,356 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,240,016,271 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,625,354 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 116,810,713 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 33,463,161 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,956,363 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 32,133,506 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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249-902-02/Boyd ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 716,090,000 1.0083 710,195,378 716,090,000
B - MULTIFAMILY 7,513,566 N/A 7,513,566 7,513,566
C1 - VACANT LOTS 17,911,191 N/A 17,911,191 17,911,191
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,166,470 2.0876 1,037,767 2,166,470
D2 - FARM & RANCH IMP 25,744,007 N/A 25,744,007 25,744,007
E - NON-AG LAND AND IMPROVEMENTS 341,234,050 1.0848 314,559,412 341,234,050
F1 - COMMERCIAL REAL 153,788,041 0.9640 159,531,163 153,788,041
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 186,575,016 1.0005 186,481,775 186,575,016
J - ALL UTILITIES 73,013,580 N/A 73,013,580 73,013,580
L1 - COMMERCIAL PERSONAL 62,176,963 N/A 62,176,963 62,176,963
L2 - INDUSTRIAL PERSONAL 16,546,654 N/A 16,546,654 16,546,654
M1 - MOBILE HOMES 27,934,847 N/A 27,934,847 27,934,847
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,572,809 N/A 17,572,809 17,572,809
S - SPECIAL INVENTORY 174,111 N/A 174,111 174,111
Subtotal 1,648,441,305 1,620,393,223 1,648,441,305
Less Total Deductions 440,558,540 438,912,426 440,558,540
Total Taxable Value 1,207,882,765 1,181,480,797 1,207,882,765

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 1,272,508,119 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,207,882,765 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,272,508,119 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,207,882,765 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,389,318,832 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,422,781,993 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,249,263,664 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 1,445,738,356 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,240,016,271 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 1,272,508,119 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,207,882,765 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,272,508,119 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,207,882,765 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,389,318,832 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,422,781,993 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,249,263,664 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 1,445,738,356 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,240,016,271 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,625,354 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 116,810,713 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 33,463,161 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,956,363 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 32,133,506 Loss to the increase in the Over-65/Disabled Homestead

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