taxes Property Tax Assistance

2025 ISD Summary Worksheet

Denver City ISD (all splits)   Yoakum County  

251-Yoakum/Yoakum County

251-901/Denver City ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 225,244,854 0.7903 285,011,836 225,244,854
B - MULTIFAMILY 1,720,614 N/A 1,720,614 1,720,614
C1 - VACANT LOTS 1,546,292 N/A 1,546,292 1,546,292
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,501,555 2.9187 3,940,673 11,501,555
D2 - FARM & RANCH IMP 850,362 N/A 850,362 850,362
E - NON-AG LAND AND IMPROVEMENTS 35,334,930 N/A 35,334,930 35,334,930
F1 - COMMERCIAL REAL 29,910,928 N/A 29,910,928 29,910,928
F2 - INDUSTRIAL REAL 118,701,265 N/A 118,701,265 118,701,265
G - ALL MINERALS 871,421,726 0.9106 956,975,320 871,421,726
J - ALL UTILITIES 86,023,024 0.8060 106,728,318 86,023,024
L1 - COMMERCIAL PERSONAL 11,908,583 N/A 11,908,583 11,908,583
L2 - INDUSTRIAL PERSONAL 104,184,658 N/A 104,184,658 104,184,658
M1 - MOBILE HOMES 7,109,872 N/A 7,109,872 7,109,872
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 608,355 N/A 608,355 608,355
Subtotal 1,506,067,018 0 1,664,532,006 1,506,067,018
Less Total Deductions 188,965,276 0 207,348,699 188,965,276
Total Taxable Value 1,317,101,742 0 1,457,183,307 1,317,101,742

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 1,337,984,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,317,101,742 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,333,501,215 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,312,618,494 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,387,561,143 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,403,876,276 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,321,586,228 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 1,415,317,985 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,321,380,952 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 1,337,984,463 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,317,101,742 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,333,501,215 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,312,618,494 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,387,561,143 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,403,876,276 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,321,586,228 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 1,415,317,985 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,321,380,952 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,882,721 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,483,248 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 49,576,680 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,315,133 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,441,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,279,210 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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251-901-02/Denver City ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 225,244,854 0.7903 285,011,836 225,244,854
B - MULTIFAMILY 1,720,614 N/A 1,720,614 1,720,614
C1 - VACANT LOTS 1,546,292 N/A 1,546,292 1,546,292
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,501,555 2.9187 3,940,673 11,501,555
D2 - FARM & RANCH IMP 850,362 N/A 850,362 850,362
E - NON-AG LAND AND IMPROVEMENTS 35,334,930 N/A 35,334,930 35,334,930
F1 - COMMERCIAL REAL 29,910,928 N/A 29,910,928 29,910,928
F2 - INDUSTRIAL REAL 118,701,265 N/A 118,701,265 118,701,265
G - ALL MINERALS 871,421,726 0.9106 956,975,320 871,421,726
J - ALL UTILITIES 86,023,024 0.8060 106,728,318 86,023,024
L1 - COMMERCIAL PERSONAL 11,908,583 N/A 11,908,583 11,908,583
L2 - INDUSTRIAL PERSONAL 104,184,658 N/A 104,184,658 104,184,658
M1 - MOBILE HOMES 7,109,872 N/A 7,109,872 7,109,872
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 608,355 N/A 608,355 608,355
Subtotal 1,506,067,018 1,664,532,006 1,506,067,018
Less Total Deductions 188,965,276 207,348,699 188,965,276
Total Taxable Value 1,317,101,742 1,457,183,307 1,317,101,742

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 1,337,984,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,317,101,742 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,333,501,215 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,312,618,494 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,387,561,143 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,403,876,276 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,321,586,228 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 1,415,317,985 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,321,380,952 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 1,337,984,463 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,317,101,742 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,333,501,215 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,312,618,494 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,387,561,143 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,403,876,276 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,321,586,228 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 1,415,317,985 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,321,380,952 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,882,721 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,483,248 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 49,576,680 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,315,133 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,441,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,279,210 Loss to the increase in the Over-65/Disabled Homestead

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