taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sam Rayburn ISD (all splits)   Fannin County  

074-Fannin/Fannin County

074-917/Sam Rayburn ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 125,677,547 0.9636 130,425,018 125,677,547
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,937,790 N/A 3,937,790 3,937,790
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,952,405 1.1235 7,077,946 7,952,405
D2 - FARM & RANCH IMP 5,967,390 N/A 5,967,390 5,967,390
E - NON-AG LAND AND IMPROVEMENTS 202,371,021 0.9609 210,605,704 202,371,021
F1 - COMMERCIAL REAL 16,154,219 N/A 16,154,219 16,154,219
F2 - INDUSTRIAL REAL 81,160 N/A 81,160 81,160
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,937,240 N/A 3,937,240 3,937,240
L1 - COMMERCIAL PERSONAL 2,241,220 N/A 2,241,220 2,241,220
L2 - INDUSTRIAL PERSONAL 4,935,770 N/A 4,935,770 4,935,770
M1 - MOBILE HOMES 4,410,150 N/A 4,410,150 4,410,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,570 N/A 17,570 17,570
Subtotal 377,683,482 0 389,791,177 377,683,482
Less Total Deductions 175,860,511 0 181,225,629 175,860,511
Total Taxable Value 201,822,971 0 208,565,548 201,822,971

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 224,806,488 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 201,822,971 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 224,806,488 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 201,822,971 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 268,376,350 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 280,670,404 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 216,886,716 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 289,072,573 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 212,147,424 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 224,806,488 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 201,822,971 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 224,806,488 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 201,822,971 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 268,376,350 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 280,670,404 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 216,886,716 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 289,072,573 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 212,147,424 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,983,517 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 43,569,862 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,294,054 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,402,169 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,324,453 Loss to the increase in the Over-65/Disabled Homestead

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


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074-917-02/Sam Rayburn ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 125,677,547 0.9636 130,425,018 125,677,547
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,937,790 N/A 3,937,790 3,937,790
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,952,405 1.1235 7,077,946 7,952,405
D2 - FARM & RANCH IMP 5,967,390 N/A 5,967,390 5,967,390
E - NON-AG LAND AND IMPROVEMENTS 202,371,021 0.9609 210,605,704 202,371,021
F1 - COMMERCIAL REAL 16,154,219 N/A 16,154,219 16,154,219
F2 - INDUSTRIAL REAL 81,160 N/A 81,160 81,160
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,937,240 N/A 3,937,240 3,937,240
L1 - COMMERCIAL PERSONAL 2,241,220 N/A 2,241,220 2,241,220
L2 - INDUSTRIAL PERSONAL 4,935,770 N/A 4,935,770 4,935,770
M1 - MOBILE HOMES 4,410,150 N/A 4,410,150 4,410,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,570 N/A 17,570 17,570
Subtotal 377,683,482 389,791,177 377,683,482
Less Total Deductions 175,860,511 181,225,629 175,860,511
Total Taxable Value 201,822,971 208,565,548 201,822,971

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 224,806,488 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 201,822,971 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 224,806,488 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 201,822,971 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 268,376,350 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 280,670,404 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 216,886,716 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 289,072,573 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 212,147,424 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 224,806,488 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 201,822,971 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 224,806,488 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 201,822,971 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 268,376,350 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 280,670,404 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 216,886,716 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 289,072,573 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 212,147,424 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,983,517 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 43,569,862 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,294,054 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,402,169 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,324,453 Loss to the increase in the Over-65/Disabled Homestead

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