taxes Property Tax Assistance

2025 ISD Summary Worksheet

Palestine ISD (all splits)   Anderson County  

001-Anderson/Anderson County

001-907/Palestine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 804,958,545 0.9829 818,962,809 804,958,545
B - MULTIFAMILY 50,527,252 N/A 50,527,252 50,527,252
C1 - VACANT LOTS 16,875,142 N/A 16,875,142 16,875,142
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,586,795 1.3030 8,892,370 11,586,795
D2 - FARM & RANCH IMP 2,051,750 N/A 2,051,750 2,051,750
E - NON-AG LAND AND IMPROVEMENTS 583,542,054 0.9395 621,119,802 583,542,054
F1 - COMMERCIAL REAL 373,894,001 0.9369 399,075,676 373,894,001
F2 - INDUSTRIAL REAL 42,907,306 N/A 42,907,306 42,907,306
G - ALL MINERALS 1,758,682 N/A 1,758,682 1,758,682
J - ALL UTILITIES 100,199,311 N/A 100,199,311 100,199,311
L1 - COMMERCIAL PERSONAL 106,492,401 0.9783 108,854,545 106,492,401
L2 - INDUSTRIAL PERSONAL 77,226,942 N/A 77,226,942 77,226,942
M1 - MOBILE HOMES 21,752,647 N/A 21,752,647 21,752,647
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 115,008 N/A 115,008 115,008
S - SPECIAL INVENTORY 11,072,124 N/A 11,072,124 11,072,124
Subtotal 2,204,959,960 0 2,281,391,366 2,204,959,960
Less Total Deductions 822,663,245 0 831,416,121 822,663,245
Total Taxable Value 1,382,296,715 0 1,449,975,245 1,382,296,715

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 1,495,747,301 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,382,296,715 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,495,747,301 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,382,296,715 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,726,082,083 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,793,457,025 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,488,846,436 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 1,839,984,515 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,433,863,657 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 1,495,747,301 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,382,296,715 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,495,747,301 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,382,296,715 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,726,082,083 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,793,457,025 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,488,846,436 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 1,839,984,515 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,433,863,657 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 113,450,586 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 230,334,782 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 67,374,942 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 46,527,490 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 51,566,942 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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001-907-02/Palestine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 804,958,545 0.9829 818,962,809 804,958,545
B - MULTIFAMILY 50,527,252 N/A 50,527,252 50,527,252
C1 - VACANT LOTS 16,875,142 N/A 16,875,142 16,875,142
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,586,795 1.3030 8,892,370 11,586,795
D2 - FARM & RANCH IMP 2,051,750 N/A 2,051,750 2,051,750
E - NON-AG LAND AND IMPROVEMENTS 583,542,054 0.9395 621,119,802 583,542,054
F1 - COMMERCIAL REAL 373,894,001 0.9369 399,075,676 373,894,001
F2 - INDUSTRIAL REAL 42,907,306 N/A 42,907,306 42,907,306
G - ALL MINERALS 1,758,682 N/A 1,758,682 1,758,682
J - ALL UTILITIES 100,199,311 N/A 100,199,311 100,199,311
L1 - COMMERCIAL PERSONAL 106,492,401 0.9783 108,854,545 106,492,401
L2 - INDUSTRIAL PERSONAL 77,226,942 N/A 77,226,942 77,226,942
M1 - MOBILE HOMES 21,752,647 N/A 21,752,647 21,752,647
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 115,008 N/A 115,008 115,008
S - SPECIAL INVENTORY 11,072,124 N/A 11,072,124 11,072,124
Subtotal 2,204,959,960 2,281,391,366 2,204,959,960
Less Total Deductions 822,663,245 831,416,121 822,663,245
Total Taxable Value 1,382,296,715 1,449,975,245 1,382,296,715

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 1,495,747,301 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,382,296,715 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,495,747,301 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,382,296,715 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,726,082,083 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,793,457,025 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,488,846,436 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 1,839,984,515 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,433,863,657 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 1,495,747,301 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,382,296,715 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,495,747,301 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,382,296,715 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,726,082,083 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,793,457,025 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,488,846,436 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 1,839,984,515 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,433,863,657 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 113,450,586 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 230,334,782 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 67,374,942 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 46,527,490 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 51,566,942 Loss to the increase in the Over-65/Disabled Homestead

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