taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sam Rayburn ISD (all splits)   Fannin County  

074-Fannin/Fannin County

074-917/Sam Rayburn ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 123,901,507 0.9636 128,581,888 123,901,507
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,974,890 N/A 3,974,890 3,974,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,952,355 0.9969 7,977,165 7,952,355
D2 - FARM & RANCH IMP 6,097,941 N/A 6,097,941 6,097,941
E - NON-AG LAND AND IMPROVEMENTS 199,528,530 0.9609 207,647,549 199,528,530
F1 - COMMERCIAL REAL 19,830,110 N/A 19,830,110 19,830,110
F2 - INDUSTRIAL REAL 81,160 N/A 81,160 81,160
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,958,590 N/A 3,958,590 3,958,590
L1 - COMMERCIAL PERSONAL 2,211,200 N/A 2,211,200 2,211,200
L2 - INDUSTRIAL PERSONAL 4,965,790 N/A 4,965,790 4,965,790
M1 - MOBILE HOMES 4,495,280 N/A 4,495,280 4,495,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,570 N/A 17,570 17,570
Subtotal 377,014,923 0 389,839,133 377,014,923
Less Total Deductions 135,435,748 0 136,630,793 135,435,748
Total Taxable Value 241,579,175 0 253,208,340 241,579,175

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 264,440,523 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 241,579,175 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 264,440,523 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 241,579,175 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 307,778,790 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 320,007,495 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 245,203,071 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 328,365,002 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 252,147,758 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 264,440,523 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 241,579,175 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 264,440,523 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 241,579,175 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 307,778,790 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 320,007,495 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 245,203,071 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 328,365,002 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 252,147,758 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,861,348 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 43,338,267 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,228,705 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,357,507 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,568,583 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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074-917-02/Sam Rayburn ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 123,901,507 0.9636 128,581,888 123,901,507
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,974,890 N/A 3,974,890 3,974,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,952,355 0.9969 7,977,165 7,952,355
D2 - FARM & RANCH IMP 6,097,941 N/A 6,097,941 6,097,941
E - NON-AG LAND AND IMPROVEMENTS 199,528,530 0.9609 207,647,549 199,528,530
F1 - COMMERCIAL REAL 19,830,110 N/A 19,830,110 19,830,110
F2 - INDUSTRIAL REAL 81,160 N/A 81,160 81,160
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,958,590 N/A 3,958,590 3,958,590
L1 - COMMERCIAL PERSONAL 2,211,200 N/A 2,211,200 2,211,200
L2 - INDUSTRIAL PERSONAL 4,965,790 N/A 4,965,790 4,965,790
M1 - MOBILE HOMES 4,495,280 N/A 4,495,280 4,495,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 17,570 N/A 17,570 17,570
Subtotal 377,014,923 389,839,133 377,014,923
Less Total Deductions 135,435,748 136,630,793 135,435,748
Total Taxable Value 241,579,175 253,208,340 241,579,175

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 264,440,523 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 241,579,175 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 264,440,523 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 241,579,175 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 307,778,790 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 320,007,495 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 245,203,071 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 328,365,002 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 252,147,758 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 264,440,523 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 241,579,175 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 264,440,523 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 241,579,175 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 307,778,790 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 320,007,495 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 245,203,071 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 328,365,002 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 252,147,758 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,861,348 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 43,338,267 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,228,705 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,357,507 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,568,583 Loss to the increase in the Over-65/Disabled Homestead

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