taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sabine ISD (all splits)   Gregg County  

092-Gregg/Gregg County

092-906/Sabine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 426,935,782 0.9965 428,435,306 426,935,782
B - MULTIFAMILY 19,361,444 N/A 19,361,444 19,361,444
C1 - VACANT LOTS 9,890,080 N/A 9,890,080 9,890,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,259,158 0.9560 2,363,067 2,259,158
D2 - FARM & RANCH IMP 677,160 N/A 677,160 677,160
E - NON-AG LAND AND IMPROVEMENTS 230,224,049 0.9362 245,913,319 230,224,049
F1 - COMMERCIAL REAL 80,718,041 0.9161 88,110,513 80,718,041
F2 - INDUSTRIAL REAL 14,388,030 N/A 14,388,030 14,388,030
G - ALL MINERALS 8,434,104 N/A 8,434,104 8,434,104
J - ALL UTILITIES 16,670,240 N/A 16,670,240 16,670,240
L1 - COMMERCIAL PERSONAL 90,158,205 0.9946 90,647,703 90,158,205
L2 - INDUSTRIAL PERSONAL 44,996,430 N/A 44,996,430 44,996,430
M1 - MOBILE HOMES 4,112,190 N/A 4,112,190 4,112,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,395,780 N/A 5,395,780 5,395,780
S - SPECIAL INVENTORY 871,890 N/A 871,890 871,890
Subtotal 955,092,583 0 980,267,256 955,092,583
Less Total Deductions 339,415,314 0 339,961,154 339,415,314
Total Taxable Value 615,677,269 0 640,306,102 615,677,269

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 668,844,309 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 615,677,269 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 632,108,148 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 578,941,108 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 759,223,101 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 784,313,660 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 643,071,946 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 801,820,934 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 639,109,392 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 668,844,309 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 615,677,269 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 632,108,148 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 578,941,108 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 759,223,101 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 784,313,660 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 643,071,946 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 801,820,934 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 639,109,392 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 53,167,040 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 36,736,161 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 90,378,792 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,090,559 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,507,274 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,432,123 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.


Back to top

092-906-02/Sabine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 426,935,782 0.9965 428,435,306 426,935,782
B - MULTIFAMILY 19,361,444 N/A 19,361,444 19,361,444
C1 - VACANT LOTS 9,890,080 N/A 9,890,080 9,890,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,259,158 0.9560 2,363,067 2,259,158
D2 - FARM & RANCH IMP 677,160 N/A 677,160 677,160
E - NON-AG LAND AND IMPROVEMENTS 230,224,049 0.9362 245,913,319 230,224,049
F1 - COMMERCIAL REAL 80,718,041 0.9161 88,110,513 80,718,041
F2 - INDUSTRIAL REAL 14,388,030 N/A 14,388,030 14,388,030
G - ALL MINERALS 8,434,104 N/A 8,434,104 8,434,104
J - ALL UTILITIES 16,670,240 N/A 16,670,240 16,670,240
L1 - COMMERCIAL PERSONAL 90,158,205 0.9946 90,647,703 90,158,205
L2 - INDUSTRIAL PERSONAL 44,996,430 N/A 44,996,430 44,996,430
M1 - MOBILE HOMES 4,112,190 N/A 4,112,190 4,112,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,395,780 N/A 5,395,780 5,395,780
S - SPECIAL INVENTORY 871,890 N/A 871,890 871,890
Subtotal 955,092,583 980,267,256 955,092,583
Less Total Deductions 339,415,314 339,961,154 339,415,314
Total Taxable Value 615,677,269 640,306,102 615,677,269

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 668,844,309 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 615,677,269 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 632,108,148 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 578,941,108 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 759,223,101 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 784,313,660 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 643,071,946 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 801,820,934 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 639,109,392 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 668,844,309 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 615,677,269 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 632,108,148 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 578,941,108 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 759,223,101 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 784,313,660 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 643,071,946 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 801,820,934 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 639,109,392 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 53,167,040 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 36,736,161 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 90,378,792 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,090,559 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,507,274 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,432,123 Loss to the increase in the Over-65/Disabled Homestead

Back to top