taxes Property Tax Assistance

2025 ISD Summary Worksheet

Freer ISD (all splits)   Duval County  

066-Duval/Duval County

066-903/Freer ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 68,675,298 0.7233 94,947,184 94,947,184
B - MULTIFAMILY 1,194,960 N/A 1,194,960 1,194,960
C1 - VACANT LOTS 1,433,512 N/A 1,433,512 1,433,512
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,350,829 0.6076 33,495,613 33,495,613
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 42,472,152 0.7601 55,877,058 55,877,058
F1 - COMMERCIAL REAL 21,038,663 N/A 21,038,663 21,038,663
F2 - INDUSTRIAL REAL 5,212,010 N/A 5,212,010 5,212,010
G - ALL MINERALS 65,889,810 1.1925 55,253,509 55,253,509
J - ALL UTILITIES 313,995,670 0.9399 334,073,487 334,073,487
L1 - COMMERCIAL PERSONAL 7,730,690 N/A 7,730,690 7,730,690
L2 - INDUSTRIAL PERSONAL 38,527,170 N/A 38,527,170 38,527,170
M1 - MOBILE HOMES 4,606,520 N/A 4,606,520 4,606,520
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 591,272,474 0 653,535,566 653,535,566
Less Total Deductions 93,681,867 0 94,960,465 94,960,465
Total Taxable Value 497,590,607 0 558,575,101 558,575,101

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 563,267,171 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 558,575,101 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 561,917,347 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 557,225,277 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 582,561,247 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 591,125,375 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 558,810,319 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 597,526,122 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 559,409,131 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 563,267,171 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 558,575,101 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 561,917,347 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 557,225,277 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 582,561,247 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 591,125,375 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 558,810,319 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 597,526,122 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 559,409,131 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,692,070 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,349,824 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 19,294,076 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,564,128 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,400,747 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 834,030 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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066-903-02/Freer ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 68,675,298 0.7233 94,947,184 94,947,184
B - MULTIFAMILY 1,194,960 N/A 1,194,960 1,194,960
C1 - VACANT LOTS 1,433,512 N/A 1,433,512 1,433,512
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,350,829 0.6076 33,495,613 33,495,613
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 42,472,152 0.7601 55,877,058 55,877,058
F1 - COMMERCIAL REAL 21,038,663 N/A 21,038,663 21,038,663
F2 - INDUSTRIAL REAL 5,212,010 N/A 5,212,010 5,212,010
G - ALL MINERALS 65,889,810 1.1925 55,253,509 55,253,509
J - ALL UTILITIES 313,995,670 0.9399 334,073,487 334,073,487
L1 - COMMERCIAL PERSONAL 7,730,690 N/A 7,730,690 7,730,690
L2 - INDUSTRIAL PERSONAL 38,527,170 N/A 38,527,170 38,527,170
M1 - MOBILE HOMES 4,606,520 N/A 4,606,520 4,606,520
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 591,272,474 653,535,566 653,535,566
Less Total Deductions 93,681,867 94,960,465 94,960,465
Total Taxable Value 497,590,607 558,575,101 558,575,101

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 563,267,171 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 558,575,101 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 561,917,347 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 557,225,277 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 582,561,247 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 591,125,375 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 558,810,319 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 597,526,122 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 559,409,131 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 563,267,171 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 558,575,101 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 561,917,347 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 557,225,277 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 582,561,247 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 591,125,375 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 558,810,319 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 597,526,122 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 559,409,131 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,692,070 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,349,824 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 19,294,076 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,564,128 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,400,747 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 834,030 Loss to the increase in the Over-65/Disabled Homestead

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