taxes Property Tax Assistance

2025 ISD Summary Worksheet

Chico ISD (all splits)   Wise County  

249-Wise/Wise County

249-904/Chico ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,629,228 1.0245 457,422,380 468,629,228
B - MULTIFAMILY 1,009,899 N/A 1,009,899 1,009,899
C1 - VACANT LOTS 43,276,060 N/A 43,276,060 43,276,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,368,260 2.0721 1,625,499 3,368,260
D2 - FARM & RANCH IMP 17,280,492 N/A 17,280,492 17,280,492
E - NON-AG LAND AND IMPROVEMENTS 259,576,001 0.9867 263,074,897 259,576,001
F1 - COMMERCIAL REAL 41,705,423 0.9353 44,590,423 41,705,423
F2 - INDUSTRIAL REAL 69,772,470 N/A 69,772,470 69,772,470
G - ALL MINERALS 27,681,010 N/A 27,681,010 27,681,010
J - ALL UTILITIES 70,725,562 0.9381 75,392,348 70,725,562
L1 - COMMERCIAL PERSONAL 31,255,479 N/A 31,255,479 31,255,479
L2 - INDUSTRIAL PERSONAL 317,711,662 N/A 317,711,662 317,711,662
M1 - MOBILE HOMES 13,553,066 N/A 13,553,066 13,553,066
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 1,365,544,612 0 1,363,645,685 1,365,544,612
Less Total Deductions 242,749,211 0 239,991,657 242,749,211
Total Taxable Value 1,122,795,401 0 1,123,654,028 1,122,795,401

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 1,152,755,226 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,122,795,401 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,152,755,226 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,122,795,401 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,209,064,589 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,225,235,868 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,144,224,430 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 1,236,510,107 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,138,934,613 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 1,152,755,226 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,122,795,401 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,152,755,226 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,122,795,401 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,209,064,589 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,225,235,868 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,144,224,430 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 1,236,510,107 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,138,934,613 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,959,825 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 56,309,363 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,171,279 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,274,239 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,139,212 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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249-904-02/Chico ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,629,228 1.0245 457,422,380 468,629,228
B - MULTIFAMILY 1,009,899 N/A 1,009,899 1,009,899
C1 - VACANT LOTS 43,276,060 N/A 43,276,060 43,276,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,368,260 2.0721 1,625,499 3,368,260
D2 - FARM & RANCH IMP 17,280,492 N/A 17,280,492 17,280,492
E - NON-AG LAND AND IMPROVEMENTS 259,576,001 0.9867 263,074,897 259,576,001
F1 - COMMERCIAL REAL 41,705,423 0.9353 44,590,423 41,705,423
F2 - INDUSTRIAL REAL 69,772,470 N/A 69,772,470 69,772,470
G - ALL MINERALS 27,681,010 N/A 27,681,010 27,681,010
J - ALL UTILITIES 70,725,562 0.9381 75,392,348 70,725,562
L1 - COMMERCIAL PERSONAL 31,255,479 N/A 31,255,479 31,255,479
L2 - INDUSTRIAL PERSONAL 317,711,662 N/A 317,711,662 317,711,662
M1 - MOBILE HOMES 13,553,066 N/A 13,553,066 13,553,066
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 1,365,544,612 1,363,645,685 1,365,544,612
Less Total Deductions 242,749,211 239,991,657 242,749,211
Total Taxable Value 1,122,795,401 1,123,654,028 1,122,795,401

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 1,152,755,226 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,122,795,401 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,152,755,226 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,122,795,401 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,209,064,589 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,225,235,868 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,144,224,430 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 1,236,510,107 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,138,934,613 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 1,152,755,226 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,122,795,401 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,152,755,226 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,122,795,401 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,209,064,589 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,225,235,868 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,144,224,430 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 1,236,510,107 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,138,934,613 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,959,825 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 56,309,363 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,171,279 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,274,239 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,139,212 Loss to the increase in the Over-65/Disabled Homestead

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