taxes Property Tax Assistance

2025 ISD Summary Worksheet

Decatur ISD (all splits)   Wise County  

249-Wise/Wise County

249-905/Decatur ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,204,741,330 1.0253 2,150,337,784 2,204,741,330
B - MULTIFAMILY 120,526,027 N/A 120,526,027 120,526,027
C1 - VACANT LOTS 58,421,895 N/A 58,421,895 58,421,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,007,309 2.0692 3,386,562 7,007,309
D2 - FARM & RANCH IMP 51,111,710 N/A 51,111,710 51,111,710
E - NON-AG LAND AND IMPROVEMENTS 716,127,746 0.9707 737,743,634 716,127,746
F1 - COMMERCIAL REAL 786,650,179 0.8854 888,468,691 786,650,179
F2 - INDUSTRIAL REAL 46,352,876 N/A 46,352,876 46,352,876
G - ALL MINERALS 380,833,925 0.9991 381,176,984 380,833,925
J - ALL UTILITIES 190,848,120 N/A 190,848,120 190,848,120
L1 - COMMERCIAL PERSONAL 266,856,865 1.0142 263,120,553 266,856,865
L2 - INDUSTRIAL PERSONAL 170,094,897 N/A 170,094,897 170,094,897
M1 - MOBILE HOMES 21,221,111 N/A 21,221,111 21,221,111
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,477,375 N/A 6,477,375 6,477,375
S - SPECIAL INVENTORY 30,514,587 N/A 30,514,587 30,514,587
Subtotal 5,057,785,952 0 5,119,802,806 5,057,785,952
Less Total Deductions 1,189,045,988 0 1,173,646,634 1,189,045,988
Total Taxable Value 3,868,739,964 0 3,946,156,172 3,868,739,964

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 4,038,615,974 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,868,739,964 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,038,615,974 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,868,739,964 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,324,948,534 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,402,576,434 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,023,481,490 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 4,455,479,400 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,950,601,460 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 4,038,615,974 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,868,739,964 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,038,615,974 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,868,739,964 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,324,948,534 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,402,576,434 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,023,481,490 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 4,455,479,400 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,950,601,460 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 169,876,010 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 286,332,560 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 77,627,900 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 52,902,966 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 81,861,496 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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249-905-02/Decatur ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,204,741,330 1.0253 2,150,337,784 2,204,741,330
B - MULTIFAMILY 120,526,027 N/A 120,526,027 120,526,027
C1 - VACANT LOTS 58,421,895 N/A 58,421,895 58,421,895
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,007,309 2.0692 3,386,562 7,007,309
D2 - FARM & RANCH IMP 51,111,710 N/A 51,111,710 51,111,710
E - NON-AG LAND AND IMPROVEMENTS 716,127,746 0.9707 737,743,634 716,127,746
F1 - COMMERCIAL REAL 786,650,179 0.8854 888,468,691 786,650,179
F2 - INDUSTRIAL REAL 46,352,876 N/A 46,352,876 46,352,876
G - ALL MINERALS 380,833,925 0.9991 381,176,984 380,833,925
J - ALL UTILITIES 190,848,120 N/A 190,848,120 190,848,120
L1 - COMMERCIAL PERSONAL 266,856,865 1.0142 263,120,553 266,856,865
L2 - INDUSTRIAL PERSONAL 170,094,897 N/A 170,094,897 170,094,897
M1 - MOBILE HOMES 21,221,111 N/A 21,221,111 21,221,111
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,477,375 N/A 6,477,375 6,477,375
S - SPECIAL INVENTORY 30,514,587 N/A 30,514,587 30,514,587
Subtotal 5,057,785,952 5,119,802,806 5,057,785,952
Less Total Deductions 1,189,045,988 1,173,646,634 1,189,045,988
Total Taxable Value 3,868,739,964 3,946,156,172 3,868,739,964

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 4,038,615,974 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,868,739,964 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,038,615,974 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,868,739,964 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,324,948,534 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,402,576,434 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,023,481,490 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 4,455,479,400 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,950,601,460 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 4,038,615,974 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,868,739,964 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,038,615,974 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,868,739,964 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,324,948,534 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,402,576,434 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,023,481,490 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 4,455,479,400 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,950,601,460 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 169,876,010 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 286,332,560 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 77,627,900 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 52,902,966 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 81,861,496 Loss to the increase in the Over-65/Disabled Homestead

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