taxes Property Tax Assistance

2025 ISD Summary Worksheet

Freer ISD (all splits)   Duval County  

066-Duval/Duval County

066-903/Freer ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 68,872,318 0.7440 92,570,320 92,570,320
B - MULTIFAMILY 1,115,430 N/A 1,115,430 1,115,430
C1 - VACANT LOTS 1,420,552 N/A 1,420,552 1,420,552
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,359,279 0.6076 33,510,308 33,510,308
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 42,056,162 0.7654 54,946,645 54,946,645
F1 - COMMERCIAL REAL 27,096,434 N/A 27,096,434 27,096,434
F2 - INDUSTRIAL REAL 5,212,010 N/A 5,212,010 5,212,010
G - ALL MINERALS 65,893,050 1.1925 55,256,226 55,256,226
J - ALL UTILITIES 313,995,670 0.9399 334,073,487 334,073,487
L1 - COMMERCIAL PERSONAL 7,862,950 N/A 7,862,950 7,862,950
L2 - INDUSTRIAL PERSONAL 34,966,310 N/A 34,966,310 34,966,310
M1 - MOBILE HOMES 4,557,250 N/A 4,557,250 4,557,250
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 593,552,605 0 652,733,112 652,733,112
Less Total Deductions 100,710,122 0 101,845,032 101,845,032
Total Taxable Value 492,842,483 0 550,888,080 550,888,080

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 555,667,452 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 550,888,080 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 554,285,827 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 549,506,455 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 575,320,521 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 584,043,997 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 551,123,298 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 590,563,838 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 551,682,193 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 555,667,452 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 550,888,080 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 554,285,827 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 549,506,455 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 575,320,521 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 584,043,997 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 551,123,298 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 590,563,838 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 551,682,193 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,779,372 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,381,625 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 19,653,069 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,723,476 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,519,841 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 794,113 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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066-903-02/Freer ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 68,872,318 0.7440 92,570,320 92,570,320
B - MULTIFAMILY 1,115,430 N/A 1,115,430 1,115,430
C1 - VACANT LOTS 1,420,552 N/A 1,420,552 1,420,552
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,359,279 0.6076 33,510,308 33,510,308
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 42,056,162 0.7654 54,946,645 54,946,645
F1 - COMMERCIAL REAL 27,096,434 N/A 27,096,434 27,096,434
F2 - INDUSTRIAL REAL 5,212,010 N/A 5,212,010 5,212,010
G - ALL MINERALS 65,893,050 1.1925 55,256,226 55,256,226
J - ALL UTILITIES 313,995,670 0.9399 334,073,487 334,073,487
L1 - COMMERCIAL PERSONAL 7,862,950 N/A 7,862,950 7,862,950
L2 - INDUSTRIAL PERSONAL 34,966,310 N/A 34,966,310 34,966,310
M1 - MOBILE HOMES 4,557,250 N/A 4,557,250 4,557,250
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 593,552,605 652,733,112 652,733,112
Less Total Deductions 100,710,122 101,845,032 101,845,032
Total Taxable Value 492,842,483 550,888,080 550,888,080

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 555,667,452 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 550,888,080 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 554,285,827 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 549,506,455 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 575,320,521 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 584,043,997 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 551,123,298 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 590,563,838 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 551,682,193 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 555,667,452 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 550,888,080 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 554,285,827 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 549,506,455 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 575,320,521 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 584,043,997 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 551,123,298 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 590,563,838 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 551,682,193 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,779,372 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,381,625 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 19,653,069 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,723,476 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,519,841 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 794,113 Loss to the increase in the Over-65/Disabled Homestead

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