taxes Property Tax Assistance

2024 ISD Summary Worksheet

Jefferson ISD (all splits)   Marion County  

155-Marion/Marion County

155-901/Jefferson ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 509,539,820 1.0656 478,171,753 509,539,820
B - MULTIFAMILY 6,971,221 N/A 6,971,221 6,971,221
C1 - VACANT LOTS 45,890,770 N/A 45,890,770 45,890,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 46,454,803 1.0445 44,477,471 46,454,803
D2 - FARM & RANCH IMP 18,058,299 N/A 18,058,299 18,058,299
E - NON-AG LAND AND IMPROVEMENTS 141,485,243 1.0594 133,552,240 141,485,243
F1 - COMMERCIAL REAL 61,466,812 0.9094 67,590,512 61,466,812
F2 - INDUSTRIAL REAL 111,340,040 N/A 111,340,040 111,340,040
G - ALL MINERALS 33,564,770 N/A 33,564,770 33,564,770
J - ALL UTILITIES 92,091,790 0.9730 94,647,266 92,091,790
L1 - COMMERCIAL PERSONAL 14,012,710 N/A 14,012,710 14,012,710
L2 - INDUSTRIAL PERSONAL 47,828,640 N/A 47,828,640 47,828,640
M1 - MOBILE HOMES 24,273,640 N/A 24,273,640 24,273,640
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 217,560 N/A 217,560 217,560
S - SPECIAL INVENTORY 26,800 N/A 26,800 26,800
Subtotal 1,153,222,918 0 1,120,623,692 1,153,222,918
Less Total Deductions 378,566,121 0 365,373,650 378,566,121
Total Taxable Value 774,656,797 0 755,250,042 774,656,797

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 867,746,307 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 774,656,797 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 856,449,347 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 763,359,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 909,506,307 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 937,346,307 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 799,060,942 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 867,746,307 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 774,656,797 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 856,449,347 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 763,359,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 909,506,307 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 937,346,307 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 799,060,942 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

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 93,089,510 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,296,960 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 41,760,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 27,840,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


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155-901-02/Jefferson ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 509,539,820 1.0656 478,171,753 509,539,820
B - MULTIFAMILY 6,971,221 N/A 6,971,221 6,971,221
C1 - VACANT LOTS 45,890,770 N/A 45,890,770 45,890,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 46,454,803 1.0445 44,477,471 46,454,803
D2 - FARM & RANCH IMP 18,058,299 N/A 18,058,299 18,058,299
E - NON-AG LAND AND IMPROVEMENTS 141,485,243 1.0594 133,552,240 141,485,243
F1 - COMMERCIAL REAL 61,466,812 0.9094 67,590,512 61,466,812
F2 - INDUSTRIAL REAL 111,340,040 N/A 111,340,040 111,340,040
G - ALL MINERALS 33,564,770 N/A 33,564,770 33,564,770
J - ALL UTILITIES 92,091,790 0.9730 94,647,266 92,091,790
L1 - COMMERCIAL PERSONAL 14,012,710 N/A 14,012,710 14,012,710
L2 - INDUSTRIAL PERSONAL 47,828,640 N/A 47,828,640 47,828,640
M1 - MOBILE HOMES 24,273,640 N/A 24,273,640 24,273,640
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 217,560 N/A 217,560 217,560
S - SPECIAL INVENTORY 26,800 N/A 26,800 26,800
Subtotal 1,153,222,918 1,120,623,692 1,153,222,918
Less Total Deductions 378,566,121 365,373,650 378,566,121
Total Taxable Value 774,656,797 755,250,042 774,656,797

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 867,746,307 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 774,656,797 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 856,449,347 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 763,359,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 909,506,307 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 937,346,307 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 799,060,942 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 867,746,307 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 774,656,797 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 856,449,347 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 763,359,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 909,506,307 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 937,346,307 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 799,060,942 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

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 93,089,510 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,296,960 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 41,760,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 27,840,000 Loss to the third most recent increase in the state-mandated homestead exemption

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