taxes Property Tax Assistance

2025 ISD Summary Worksheet

North Lamar ISD (all splits)   Fannin County   Lamar County  

074-Fannin/Fannin County

139-911/North Lamar ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 64,800 N/A 64,800 64,800
D2 - FARM & RANCH IMP 39,630 N/A 39,630 39,630
E - NON-AG LAND AND IMPROVEMENTS 380,510 N/A 380,510 380,510
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,055,770 N/A 1,055,770 1,055,770
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 1,540,710 0 1,540,710 1,540,710
Less Total Deductions 0 0 0 0
Total Taxable Value 1,540,710 0 1,540,710 1,540,710

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 1,540,710 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,540,710 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,540,710 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,540,710 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,540,710 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,540,710 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,540,710 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 1,540,710 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,540,710 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 1,540,710 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,540,710 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,540,710 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,540,710 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,540,710 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,540,710 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,540,710 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 1,540,710 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,540,710 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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139-Lamar/Lamar County

139-911/North Lamar ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,018,674,763 N/A 1,018,674,763 1,018,674,763
B - MULTIFAMILY 31,540,669 N/A 31,540,669 31,540,669
C1 - VACANT LOTS 19,733,423 N/A 19,733,423 19,733,423
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,946,485 N/A 15,946,485 15,946,485
D2 - FARM & RANCH IMP 19,277,942 N/A 19,277,942 19,277,942
E - NON-AG LAND AND IMPROVEMENTS 882,230,389 N/A 882,230,389 882,230,389
F1 - COMMERCIAL REAL 214,481,910 N/A 214,481,910 214,481,910
F2 - INDUSTRIAL REAL 219,629,550 N/A 219,629,550 219,629,550
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 59,353,330 N/A 59,353,330 59,353,330
L1 - COMMERCIAL PERSONAL 99,604,820 N/A 99,604,820 99,604,820
L2 - INDUSTRIAL PERSONAL 397,816,030 N/A 397,816,030 397,816,030
M1 - MOBILE HOMES 12,401,985 N/A 12,401,985 12,401,985
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 320,440 N/A 320,440 320,440
S - SPECIAL INVENTORY 7,890,330 N/A 7,890,330 7,890,330
Subtotal 2,998,922,886 0 2,998,922,886 2,998,922,886
Less Total Deductions 1,139,585,272 0 1,139,585,272 1,139,585,272
Total Taxable Value 1,859,337,614 0 1,859,337,614 1,859,337,614

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 2,019,014,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,859,337,614 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,019,014,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,859,337,614 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,293,505,576 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,367,149,916 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,904,608,149 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 2,417,102,401 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,925,624,987 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 2,123,698,702 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,964,021,664 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,123,698,702 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,964,021,664 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,398,189,626 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,471,833,966 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,009,292,199 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 2,521,786,451 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,030,309,037 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 159,677,038 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 274,490,924 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 73,644,340 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,952,485 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 66,287,373 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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139-911-02/North Lamar ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,018,674,763 N/A 1,018,674,763 1,018,674,763
B - MULTIFAMILY 31,540,669 N/A 31,540,669 31,540,669
C1 - VACANT LOTS 19,733,423 N/A 19,733,423 19,733,423
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,011,285 N/A 16,011,285 16,011,285
D2 - FARM & RANCH IMP 19,317,572 N/A 19,317,572 19,317,572
E - NON-AG LAND AND IMPROVEMENTS 882,610,899 N/A 882,610,899 882,610,899
F1 - COMMERCIAL REAL 214,481,910 N/A 214,481,910 214,481,910
F2 - INDUSTRIAL REAL 219,629,550 N/A 219,629,550 219,629,550
G - ALL MINERALS 20,820 N/A 20,820 20,820
J - ALL UTILITIES 60,409,100 N/A 60,409,100 60,409,100
L1 - COMMERCIAL PERSONAL 99,604,820 N/A 99,604,820 99,604,820
L2 - INDUSTRIAL PERSONAL 397,816,030 N/A 397,816,030 397,816,030
M1 - MOBILE HOMES 12,401,985 N/A 12,401,985 12,401,985
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 320,440 N/A 320,440 320,440
S - SPECIAL INVENTORY 7,890,330 N/A 7,890,330 7,890,330
Subtotal 3,000,463,596 3,000,463,596 3,000,463,596
Less Total Deductions 1,139,585,272 1,139,585,272 1,139,585,272
Total Taxable Value 1,860,878,324 1,860,878,324 1,860,878,324

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 2,020,555,362 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,860,878,324 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,020,555,362 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,860,878,324 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,295,046,286 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,368,690,626 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,906,148,859 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 2,418,643,111 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,927,165,697 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 2,125,239,412 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,965,562,374 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,125,239,412 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,965,562,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,399,730,336 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,473,374,676 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,010,832,909 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 2,523,327,161 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,031,849,747 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 159,677,038 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 274,490,924 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 73,644,340 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,952,485 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 66,287,373 Loss to the increase in the Over-65/Disabled Homestead

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