taxes Property Tax Assistance

2025 ISD Summary Worksheet

Buna ISD (all splits)   Jasper County  

121-Jasper/Jasper County

121-903/Buna ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 315,609,442 N/A 315,609,442 315,609,442
B - MULTIFAMILY 2,434,918 N/A 2,434,918 2,434,918
C1 - VACANT LOTS 17,456,838 N/A 17,456,838 17,456,838
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,972,815 N/A 21,972,815 21,972,815
D2 - FARM & RANCH IMP 7,735,014 N/A 7,735,014 7,735,014
E - NON-AG LAND AND IMPROVEMENTS 300,304,276 N/A 300,304,276 300,304,276
F1 - COMMERCIAL REAL 41,000,987 N/A 41,000,987 41,000,987
F2 - INDUSTRIAL REAL 6,162,927 N/A 6,162,927 6,162,927
G - ALL MINERALS 12,258,858 N/A 12,258,858 12,258,858
J - ALL UTILITIES 49,363,251 N/A 49,363,251 49,363,251
L1 - COMMERCIAL PERSONAL 16,075,158 N/A 16,075,158 16,075,158
L2 - INDUSTRIAL PERSONAL 5,679,407 N/A 5,679,407 5,679,407
M1 - MOBILE HOMES 28,624,565 N/A 28,624,565 28,624,565
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 765 N/A 765 765
S - SPECIAL INVENTORY 550,335 N/A 550,335 550,335
Subtotal 825,229,556 0 825,229,556 825,229,556
Less Total Deductions 379,301,845 0 379,301,845 379,301,845
Total Taxable Value 445,927,711 0 445,927,711 445,927,711

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 503,031,213 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 445,927,711 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 503,031,213 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 445,927,711 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 619,566,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 654,412,001 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 469,901,572 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 678,831,101 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 471,472,859 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 503,031,213 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 445,927,711 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 503,031,213 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 445,927,711 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 619,566,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 654,412,001 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 469,901,572 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 678,831,101 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 471,472,859 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 57,103,502 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 116,535,656 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 34,845,132 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,419,100 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 25,545,148 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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121-903-02/Buna ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 315,609,442 N/A 315,609,442 315,609,442
B - MULTIFAMILY 2,434,918 N/A 2,434,918 2,434,918
C1 - VACANT LOTS 17,456,838 N/A 17,456,838 17,456,838
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,972,815 N/A 21,972,815 21,972,815
D2 - FARM & RANCH IMP 7,735,014 N/A 7,735,014 7,735,014
E - NON-AG LAND AND IMPROVEMENTS 300,304,276 N/A 300,304,276 300,304,276
F1 - COMMERCIAL REAL 41,000,987 N/A 41,000,987 41,000,987
F2 - INDUSTRIAL REAL 6,162,927 N/A 6,162,927 6,162,927
G - ALL MINERALS 12,258,858 N/A 12,258,858 12,258,858
J - ALL UTILITIES 49,363,251 N/A 49,363,251 49,363,251
L1 - COMMERCIAL PERSONAL 16,075,158 N/A 16,075,158 16,075,158
L2 - INDUSTRIAL PERSONAL 5,679,407 N/A 5,679,407 5,679,407
M1 - MOBILE HOMES 28,624,565 N/A 28,624,565 28,624,565
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 765 N/A 765 765
S - SPECIAL INVENTORY 550,335 N/A 550,335 550,335
Subtotal 825,229,556 825,229,556 825,229,556
Less Total Deductions 379,301,845 379,301,845 379,301,845
Total Taxable Value 445,927,711 445,927,711 445,927,711

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 503,031,213 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 445,927,711 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 503,031,213 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 445,927,711 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 619,566,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 654,412,001 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 469,901,572 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 678,831,101 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 471,472,859 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 503,031,213 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 445,927,711 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 503,031,213 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 445,927,711 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 619,566,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 654,412,001 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 469,901,572 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 678,831,101 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 471,472,859 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 57,103,502 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 116,535,656 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 34,845,132 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,419,100 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 25,545,148 Loss to the increase in the Over-65/Disabled Homestead

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