taxes Property Tax Assistance

2025 ISD Summary Worksheet

Marathon ISD (all splits)   Brewster County  

022-Brewster/Brewster County

022-902/Marathon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 49,682,918 1.2002 41,395,532 41,395,532
B - MULTIFAMILY 75,212 N/A 75,212 75,212
C1 - VACANT LOTS 2,978,923 N/A 2,978,923 2,978,923
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,574,196 0.9381 14,469,560 14,469,560
D2 - FARM & RANCH IMP 1,316,578 N/A 1,316,578 1,316,578
E - NON-AG LAND AND IMPROVEMENTS 18,792,745 0.3286 57,190,338 57,190,338
F1 - COMMERCIAL REAL 14,514,764 0.4187 34,666,262 34,666,262
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,900 N/A 9,900 9,900
J - ALL UTILITIES 56,233,835 N/A 56,233,835 56,233,835
L1 - COMMERCIAL PERSONAL 1,559,546 N/A 1,559,546 1,559,546
L2 - INDUSTRIAL PERSONAL 289,230 N/A 289,230 289,230
M1 - MOBILE HOMES 360,576 N/A 360,576 360,576
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 159,388,423 0 210,545,492 210,545,492
Less Total Deductions 26,560,472 0 24,850,439 24,850,439
Total Taxable Value 132,827,951 0 185,695,053 185,695,053

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 188,757,341 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 185,695,053 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 188,757,341 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 185,695,053 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 195,503,649 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 197,609,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 186,458,824 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 199,111,646 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 186,853,214 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 188,757,341 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 185,695,053 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 188,757,341 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 185,695,053 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 195,503,649 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 197,609,800 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 186,458,824 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 199,111,646 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 186,853,214 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,062,288 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 6,746,308 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,106,151 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,501,846 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,158,161 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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022-902-02/Marathon ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 49,682,918 1.2002 41,395,532 41,395,532
B - MULTIFAMILY 75,212 N/A 75,212 75,212
C1 - VACANT LOTS 2,978,923 N/A 2,978,923 2,978,923
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,574,196 0.9381 14,469,560 14,469,560
D2 - FARM & RANCH IMP 1,316,578 N/A 1,316,578 1,316,578
E - NON-AG LAND AND IMPROVEMENTS 18,792,745 0.3286 57,190,338 57,190,338
F1 - COMMERCIAL REAL 14,514,764 0.4187 34,666,262 34,666,262
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,900 N/A 9,900 9,900
J - ALL UTILITIES 56,233,835 N/A 56,233,835 56,233,835
L1 - COMMERCIAL PERSONAL 1,559,546 N/A 1,559,546 1,559,546
L2 - INDUSTRIAL PERSONAL 289,230 N/A 289,230 289,230
M1 - MOBILE HOMES 360,576 N/A 360,576 360,576
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 159,388,423 210,545,492 210,545,492
Less Total Deductions 26,560,472 24,850,439 24,850,439
Total Taxable Value 132,827,951 185,695,053 185,695,053

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 188,757,341 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 185,695,053 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 188,757,341 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 185,695,053 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 195,503,649 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 197,609,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 186,458,824 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 199,111,646 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 186,853,214 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 188,757,341 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 185,695,053 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 188,757,341 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 185,695,053 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 195,503,649 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 197,609,800 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 186,458,824 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 199,111,646 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 186,853,214 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,062,288 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 6,746,308 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,106,151 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,501,846 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,158,161 Loss to the increase in the Over-65/Disabled Homestead

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