taxes Property Tax Assistance

2023 ISD Summary Worksheet

074-Fannin/Fannin County

074-917/Sam Rayburn ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 124,437,356 0.9819 126,731,191 124,437,356
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,824,008 N/A 4,824,008 4,824,008
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,811,441 1.1111 7,030,670 7,811,441
D2 - FARM & RANCH IMP 6,657,727 N/A 6,657,727 6,657,727
E - NON-AG LAND AND IMPROVEMENTS 203,255,801 0.9371 216,898,731 203,255,801
F1 - COMMERCIAL REAL 9,335,380 N/A 9,335,380 9,335,380
F2 - INDUSTRIAL REAL 110,260 N/A 110,260 110,260
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,750,540 N/A 2,750,540 2,750,540
L1 - COMMERCIAL PERSONAL 1,244,850 N/A 1,244,850 1,244,850
L2 - INDUSTRIAL PERSONAL 5,900,690 N/A 5,900,690 5,900,690
M1 - MOBILE HOMES 4,626,330 N/A 4,626,330 4,626,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,750 N/A 1,750 1,750
Subtotal 370,956,133 0 386,112,127 370,956,133
Less Total Deductions 134,267,371 0 136,176,893 134,267,371
Total Taxable Value 236,688,762 0 249,935,234 236,688,762

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 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 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 272,646,971 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 236,688,762 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 272,646,971 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 236,688,762 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 284,856,971 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 292,996,971 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 247,643,419 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 272,646,971 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 236,688,762 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 272,646,971 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 236,688,762 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 284,856,971 T13 plus the loss to the chapter 313 agreement
T16 292,996,971 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 247,643,419 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,958,209 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,210,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,140,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

074-917-02/Sam Rayburn ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 124,437,356 0.9819 126,731,191 124,437,356
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,824,008 N/A 4,824,008 4,824,008
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,811,441 1.1111 7,030,670 7,811,441
D2 - FARM & RANCH IMP 6,657,727 N/A 6,657,727 6,657,727
E - NON-AG LAND AND IMPROVEMENTS 203,255,801 0.9371 216,898,731 203,255,801
F1 - COMMERCIAL REAL 9,335,380 N/A 9,335,380 9,335,380
F2 - INDUSTRIAL REAL 110,260 N/A 110,260 110,260
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,750,540 N/A 2,750,540 2,750,540
L1 - COMMERCIAL PERSONAL 1,244,850 N/A 1,244,850 1,244,850
L2 - INDUSTRIAL PERSONAL 5,900,690 N/A 5,900,690 5,900,690
M1 - MOBILE HOMES 4,626,330 N/A 4,626,330 4,626,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,750 N/A 1,750 1,750
Subtotal 370,956,133 386,112,127 370,956,133
Less Total Deductions 134,267,371 136,176,893 134,267,371
Total Taxable Value 236,688,762 249,935,234 236,688,762

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 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 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 272,646,971 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 236,688,762 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 272,646,971 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 236,688,762 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 284,856,971 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 292,996,971 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 247,643,419 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 272,646,971 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 236,688,762 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 272,646,971 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 236,688,762 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 284,856,971 T13 plus the loss to the chapter 313 agreement
T16 292,996,971 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 247,643,419 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,958,209 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,210,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,140,000 Loss to Second Previous Homestead Increase