taxes Property Tax Assistance

2025 ISD Summary Worksheet

Graham ISD (all splits)   Stephens County   Young County  

215-Stephens/Stephens County

252-901/Graham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,000 N/A 2,000 2,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 149,840 N/A 149,840 149,840
D2 - FARM & RANCH IMP 270 N/A 270 270
E - NON-AG LAND AND IMPROVEMENTS 669,970 N/A 669,970 669,970
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,320 N/A 4,320 4,320
J - ALL UTILITIES 117,400 N/A 117,400 117,400
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 943,800 0 943,800 943,800
Less Total Deductions 12,894 0 12,894 12,894
Total Taxable Value 930,906 0 930,906 930,906

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 930,906 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 930,906 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 930,906 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 930,906 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 930,906 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 930,906 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 930,906 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 930,906 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 930,906 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 930,906 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 930,906 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 930,906 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 930,906 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 930,906 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 930,906 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 930,906 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 930,906 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 930,906 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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252-Young/Young County

252-901/Graham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 626,365,300 0.9520 657,946,744 626,365,300
B - MULTIFAMILY 17,309,600 N/A 17,309,600 17,309,600
C1 - VACANT LOTS 11,927,748 N/A 11,927,748 11,927,748
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,755,511 1.4557 15,632,191 22,755,511
D2 - FARM & RANCH IMP 18,957,368 N/A 18,957,368 18,957,368
E - NON-AG LAND AND IMPROVEMENTS 367,171,531 0.9676 379,466,237 367,171,531
F1 - COMMERCIAL REAL 185,906,621 0.8719 213,220,118 185,906,621
F2 - INDUSTRIAL REAL 173,554,800 N/A 173,554,800 173,554,800
G - ALL MINERALS 37,726,090 N/A 37,726,090 37,726,090
J - ALL UTILITIES 93,011,670 0.9442 98,508,441 93,011,670
L1 - COMMERCIAL PERSONAL 69,763,320 1.0016 69,651,877 69,763,320
L2 - INDUSTRIAL PERSONAL 56,045,570 N/A 56,045,570 56,045,570
M1 - MOBILE HOMES 10,600,710 N/A 10,600,710 10,600,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 185,682 N/A 185,682 185,682
S - SPECIAL INVENTORY 5,318,640 N/A 5,318,640 5,318,640
Subtotal 1,696,600,161 0 1,766,051,816 1,696,600,161
Less Total Deductions 740,390,799 0 751,714,088 740,390,799
Total Taxable Value 956,209,362 0 1,014,337,728 956,209,362

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 1,032,230,857 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 956,209,362 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,032,230,857 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 956,209,362 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,189,229,820 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,238,085,466 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 985,910,873 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 1,272,763,916 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 990,965,716 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 1,154,773,657 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,078,752,162 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,154,773,657 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,078,752,162 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,311,772,620 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,360,628,266 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,108,453,673 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 1,395,306,716 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,113,508,516 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,021,495 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 156,998,963 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 48,855,646 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 34,678,450 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,756,354 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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252-901-02/Graham ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 626,365,300 0.9520 657,946,744 626,365,300
B - MULTIFAMILY 17,309,600 N/A 17,309,600 17,309,600
C1 - VACANT LOTS 11,929,748 N/A 11,929,748 11,929,748
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,905,351 1.4514 15,782,031 22,905,351
D2 - FARM & RANCH IMP 18,957,638 N/A 18,957,638 18,957,638
E - NON-AG LAND AND IMPROVEMENTS 367,841,501 0.9677 380,136,207 367,841,501
F1 - COMMERCIAL REAL 185,906,621 0.8719 213,220,118 185,906,621
F2 - INDUSTRIAL REAL 173,554,800 N/A 173,554,800 173,554,800
G - ALL MINERALS 37,730,410 N/A 37,730,410 37,730,410
J - ALL UTILITIES 93,129,070 0.9443 98,625,841 93,129,070
L1 - COMMERCIAL PERSONAL 69,763,320 1.0016 69,651,877 69,763,320
L2 - INDUSTRIAL PERSONAL 56,045,570 N/A 56,045,570 56,045,570
M1 - MOBILE HOMES 10,600,710 N/A 10,600,710 10,600,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 185,682 N/A 185,682 185,682
S - SPECIAL INVENTORY 5,318,640 N/A 5,318,640 5,318,640
Subtotal 1,697,543,961 1,766,995,616 1,697,543,961
Less Total Deductions 740,403,693 751,726,982 740,403,693
Total Taxable Value 957,140,268 1,015,268,634 957,140,268

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 1,033,161,763 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 957,140,268 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,033,161,763 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 957,140,268 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,190,160,726 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,239,016,372 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 986,841,779 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 1,273,694,822 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 991,896,622 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 1,155,704,563 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,079,683,068 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,155,704,563 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,079,683,068 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,312,703,526 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,361,559,172 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,109,384,579 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 1,396,237,622 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,114,439,422 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,021,495 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 156,998,963 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 48,855,646 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 34,678,450 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,756,354 Loss to the increase in the Over-65/Disabled Homestead

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