taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

081-906/Dew ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,319,544 N/A 8,319,544 8,319,544
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,300 N/A 37,300 37,300
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,290,570 0.9635 3,415,086 3,290,570
D2 - FARM & RANCH IMP 5,063,193 N/A 5,063,193 5,063,193
E - NON-AG LAND AND IMPROVEMENTS 77,555,994 0.9691 80,028,887 77,555,994
F1 - COMMERCIAL REAL 7,404,913 N/A 7,404,913 7,404,913
F2 - INDUSTRIAL REAL 2,804,583 N/A 2,804,583 2,804,583
G - ALL MINERALS 36,611,660 1.0277 35,624,852 36,611,660
J - ALL UTILITIES 136,253,874 0.9892 137,741,482 136,253,874
L1 - COMMERCIAL PERSONAL 1,824,781 N/A 1,824,781 1,824,781
L2 - INDUSTRIAL PERSONAL 9,975,150 N/A 9,975,150 9,975,150
M1 - MOBILE HOMES 7,026,055 N/A 7,026,055 7,026,055
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 296,167,617 0 299,265,826 296,167,617
Less Total Deductions 44,662,748 0 44,662,748 44,662,748
Total Taxable Value 251,504,869 0 254,603,078 251,504,869

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 261,533,339 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,504,869 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 261,533,339 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,504,869 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 265,703,339 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 268,483,339 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 254,857,344 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 261,533,339 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,504,869 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 261,533,339 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,504,869 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 265,703,339 T13 plus the loss to the chapter 313 agreement
T16 268,483,339 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 254,857,344 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,028,470 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 4,170,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,780,000 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

081-906-02/Dew ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,319,544 N/A 8,319,544 8,319,544
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,300 N/A 37,300 37,300
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,290,570 0.9635 3,415,086 3,290,570
D2 - FARM & RANCH IMP 5,063,193 N/A 5,063,193 5,063,193
E - NON-AG LAND AND IMPROVEMENTS 77,555,994 0.9691 80,028,887 77,555,994
F1 - COMMERCIAL REAL 7,404,913 N/A 7,404,913 7,404,913
F2 - INDUSTRIAL REAL 2,804,583 N/A 2,804,583 2,804,583
G - ALL MINERALS 36,611,660 1.0277 35,624,852 36,611,660
J - ALL UTILITIES 136,253,874 0.9892 137,741,482 136,253,874
L1 - COMMERCIAL PERSONAL 1,824,781 N/A 1,824,781 1,824,781
L2 - INDUSTRIAL PERSONAL 9,975,150 N/A 9,975,150 9,975,150
M1 - MOBILE HOMES 7,026,055 N/A 7,026,055 7,026,055
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 296,167,617 299,265,826 296,167,617
Less Total Deductions 44,662,748 44,662,748 44,662,748
Total Taxable Value 251,504,869 254,603,078 251,504,869

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 261,533,339 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,504,869 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 261,533,339 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,504,869 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 265,703,339 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 268,483,339 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 254,857,344 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 261,533,339 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,504,869 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 261,533,339 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,504,869 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 265,703,339 T13 plus the loss to the chapter 313 agreement
T16 268,483,339 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 254,857,344 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,028,470 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 4,170,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,780,000 Loss to Second Previous Homestead Increase