taxes Property Tax Assistance

2025 ISD Summary Worksheet

Robert Lee ISD (all splits)   Coke County  

041-Coke/Coke County

041-902/Robert Lee ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 58,836,320 0.8549 68,822,459 68,822,459
B - MULTIFAMILY 69,200 N/A 69,200 69,200
C1 - VACANT LOTS 1,900,430 N/A 1,900,430 1,900,430
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,704,786 0.4888 28,039,548 28,039,548
D2 - FARM & RANCH IMP 9,149,520 N/A 9,149,520 9,149,520
E - NON-AG LAND AND IMPROVEMENTS 41,001,810 0.7277 56,344,386 56,344,386
F1 - COMMERCIAL REAL 4,636,360 N/A 4,636,360 4,636,360
F2 - INDUSTRIAL REAL 148,282,410 N/A 148,282,410 148,282,410
G - ALL MINERALS 50,287,430 1.0228 49,166,435 49,166,435
J - ALL UTILITIES 240,266,640 0.9821 244,645,800 244,645,800
L1 - COMMERCIAL PERSONAL 2,332,340 N/A 2,332,340 2,332,340
L2 - INDUSTRIAL PERSONAL 5,765,070 N/A 5,765,070 5,765,070
M1 - MOBILE HOMES 3,632,510 N/A 3,632,510 3,632,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 656,114 N/A 656,114 656,114
Subtotal 580,520,940 0 623,442,582 623,442,582
Less Total Deductions 150,694,308 0 152,652,150 152,652,150
Total Taxable Value 429,826,632 0 470,790,432 470,790,432

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 476,545,020 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 470,790,432 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 475,500,780 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 469,746,192 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 496,751,427 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 503,800,148 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 470,790,524 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 508,880,787 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 472,108,802 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 564,075,020 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 558,320,432 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 563,030,780 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 557,276,192 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 584,281,427 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 591,330,148 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 558,320,524 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 596,410,787 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 559,638,802 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,754,588 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,044,240 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,206,407 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,048,721 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,080,639 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,318,370 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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041-902-02/Robert Lee ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 58,836,320 0.8549 68,822,459 68,822,459
B - MULTIFAMILY 69,200 N/A 69,200 69,200
C1 - VACANT LOTS 1,900,430 N/A 1,900,430 1,900,430
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,704,786 0.4888 28,039,548 28,039,548
D2 - FARM & RANCH IMP 9,149,520 N/A 9,149,520 9,149,520
E - NON-AG LAND AND IMPROVEMENTS 41,001,810 0.7277 56,344,386 56,344,386
F1 - COMMERCIAL REAL 4,636,360 N/A 4,636,360 4,636,360
F2 - INDUSTRIAL REAL 148,282,410 N/A 148,282,410 148,282,410
G - ALL MINERALS 50,287,430 1.0228 49,166,435 49,166,435
J - ALL UTILITIES 240,266,640 0.9821 244,645,800 244,645,800
L1 - COMMERCIAL PERSONAL 2,332,340 N/A 2,332,340 2,332,340
L2 - INDUSTRIAL PERSONAL 5,765,070 N/A 5,765,070 5,765,070
M1 - MOBILE HOMES 3,632,510 N/A 3,632,510 3,632,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 656,114 N/A 656,114 656,114
Subtotal 580,520,940 623,442,582 623,442,582
Less Total Deductions 150,694,308 152,652,150 152,652,150
Total Taxable Value 429,826,632 470,790,432 470,790,432

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 476,545,020 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 470,790,432 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 475,500,780 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 469,746,192 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 496,751,427 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 503,800,148 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 470,790,524 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 508,880,787 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 472,108,802 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 564,075,020 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 558,320,432 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 563,030,780 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 557,276,192 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 584,281,427 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 591,330,148 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 558,320,524 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 596,410,787 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 559,638,802 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,754,588 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,044,240 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,206,407 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,048,721 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,080,639 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,318,370 Loss to the increase in the Over-65/Disabled Homestead

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