taxes Property Tax Assistance

2025 ISD Summary Worksheet

Dew ISD (all splits)   Freestone County  

081-Freestone/Freestone County

081-906/Dew ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,956,739 N/A 7,956,739 7,956,739
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 40,632 N/A 40,632 40,632
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,395,007 1.0052 3,377,352 3,395,007
D2 - FARM & RANCH IMP 10,572,134 N/A 10,572,134 10,572,134
E - NON-AG LAND AND IMPROVEMENTS 77,180,135 0.9028 85,489,737 77,180,135
F1 - COMMERCIAL REAL 11,413,931 N/A 11,413,931 11,413,931
F2 - INDUSTRIAL REAL 2,375,917 N/A 2,375,917 2,375,917
G - ALL MINERALS 8,589,880 N/A 8,589,880 8,589,880
J - ALL UTILITIES 163,917,195 0.9702 168,951,964 163,917,195
L1 - COMMERCIAL PERSONAL 1,384,505 N/A 1,384,505 1,384,505
L2 - INDUSTRIAL PERSONAL 9,453,690 N/A 9,453,690 9,453,690
M1 - MOBILE HOMES 7,391,433 N/A 7,391,433 7,391,433
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 303,671,198 0 316,997,914 303,671,198
Less Total Deductions 52,243,647 0 52,243,647 52,243,647
Total Taxable Value 251,427,551 0 264,754,267 251,427,551

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 257,150,386 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,427,551 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 257,150,386 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,427,551 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 269,509,476 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 273,282,830 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 251,427,551 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 275,986,105 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 253,613,098 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 257,150,386 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,427,551 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 257,150,386 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,427,551 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 269,509,476 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 273,282,830 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 251,427,551 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 275,986,105 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 253,613,098 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,722,835 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 12,359,090 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,773,354 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,703,275 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,185,547 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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081-906-02/Dew ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,956,739 N/A 7,956,739 7,956,739
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 40,632 N/A 40,632 40,632
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,395,007 1.0052 3,377,352 3,395,007
D2 - FARM & RANCH IMP 10,572,134 N/A 10,572,134 10,572,134
E - NON-AG LAND AND IMPROVEMENTS 77,180,135 0.9028 85,489,737 77,180,135
F1 - COMMERCIAL REAL 11,413,931 N/A 11,413,931 11,413,931
F2 - INDUSTRIAL REAL 2,375,917 N/A 2,375,917 2,375,917
G - ALL MINERALS 8,589,880 N/A 8,589,880 8,589,880
J - ALL UTILITIES 163,917,195 0.9702 168,951,964 163,917,195
L1 - COMMERCIAL PERSONAL 1,384,505 N/A 1,384,505 1,384,505
L2 - INDUSTRIAL PERSONAL 9,453,690 N/A 9,453,690 9,453,690
M1 - MOBILE HOMES 7,391,433 N/A 7,391,433 7,391,433
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 303,671,198 316,997,914 303,671,198
Less Total Deductions 52,243,647 52,243,647 52,243,647
Total Taxable Value 251,427,551 264,754,267 251,427,551

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 257,150,386 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,427,551 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 257,150,386 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,427,551 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 269,509,476 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 273,282,830 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 251,427,551 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 275,986,105 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 253,613,098 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 257,150,386 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,427,551 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 257,150,386 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,427,551 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 269,509,476 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 273,282,830 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 251,427,551 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 275,986,105 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 253,613,098 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,722,835 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 12,359,090 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,773,354 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,703,275 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,185,547 Loss to the increase in the Over-65/Disabled Homestead

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