taxes Property Tax Assistance

2025 ISD Summary Worksheet

Buffalo ISD (all splits)   Freestone County   Leon County  

081-Freestone/Freestone County

145-901/Buffalo ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,944,173 N/A 4,944,173 4,944,173
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 28,750 N/A 28,750 28,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,291,005 1.0089 3,261,812 3,291,005
D2 - FARM & RANCH IMP 12,219,398 1.0205 11,973,932 12,219,398
E - NON-AG LAND AND IMPROVEMENTS 53,819,153 0.9851 54,633,187 53,819,153
F1 - COMMERCIAL REAL 772,322 N/A 772,322 772,322
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,912,560 N/A 2,912,560 2,912,560
J - ALL UTILITIES 67,791,600 1.0212 66,384,254 67,791,600
L1 - COMMERCIAL PERSONAL 528,913 N/A 528,913 528,913
L2 - INDUSTRIAL PERSONAL 5,561,440 N/A 5,561,440 5,561,440
M1 - MOBILE HOMES 4,289,846 N/A 4,289,846 4,289,846
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 156,159,160 0 155,291,189 156,159,160
Less Total Deductions 27,735,092 0 27,735,092 27,735,092
Total Taxable Value 128,424,068 0 127,556,097 128,424,068

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 131,645,858 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,424,068 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 131,492,020 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,270,230 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 138,557,416 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 140,608,649 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 128,424,068 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 142,056,389 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 130,374,829 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 131,645,858 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,424,068 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 131,492,020 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,270,230 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 138,557,416 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 140,608,649 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 128,424,068 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 142,056,389 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 130,374,829 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,221,790 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 153,838 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,911,558 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,051,233 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,447,740 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,950,761 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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145-Leon/Leon County

145-901/Buffalo ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 113,258,020 N/A 113,258,020 113,258,020
B - MULTIFAMILY 1,575,953 N/A 1,575,953 1,575,953
C1 - VACANT LOTS 3,689,230 N/A 3,689,230 3,689,230
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,948,350 N/A 9,948,350 9,948,350
D2 - FARM & RANCH IMP 49,172,000 N/A 49,172,000 49,172,000
E - NON-AG LAND AND IMPROVEMENTS 297,733,130 N/A 297,733,130 297,733,130
F1 - COMMERCIAL REAL 71,929,292 N/A 71,929,292 71,929,292
F2 - INDUSTRIAL REAL 1,843,300 N/A 1,843,300 1,843,300
G - ALL MINERALS 5,038,140 N/A 5,038,140 5,038,140
J - ALL UTILITIES 145,278,130 N/A 145,278,130 145,278,130
L1 - COMMERCIAL PERSONAL 24,094,041 N/A 24,094,041 24,094,041
L2 - INDUSTRIAL PERSONAL 48,516,350 N/A 48,516,350 48,516,350
M1 - MOBILE HOMES 21,512,390 N/A 21,512,390 21,512,390
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,705,040 N/A 1,705,040 1,705,040
Subtotal 795,293,366 0 795,293,366 795,293,366
Less Total Deductions 244,331,228 0 244,331,228 244,331,228
Total Taxable Value 550,962,138 0 550,962,138 550,962,138

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 581,217,915 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 550,962,138 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 579,837,825 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 549,582,048 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 643,441,816 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 662,314,477 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 553,083,885 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 675,472,883 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 565,916,870 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 581,217,915 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 550,962,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 579,837,825 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 549,582,048 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 643,441,816 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 662,314,477 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 553,083,885 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 675,472,883 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 565,916,870 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,255,777 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,380,090 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 62,223,901 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,872,661 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,158,406 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,954,732 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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145-901-02/Buffalo ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 118,202,193 N/A 118,202,193 118,202,193
B - MULTIFAMILY 1,575,953 N/A 1,575,953 1,575,953
C1 - VACANT LOTS 3,717,980 N/A 3,717,980 3,717,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,239,355 1.0022 13,210,162 13,239,355
D2 - FARM & RANCH IMP 61,391,398 1.0040 61,145,932 61,391,398
E - NON-AG LAND AND IMPROVEMENTS 351,552,283 0.9977 352,366,317 351,552,283
F1 - COMMERCIAL REAL 72,701,614 N/A 72,701,614 72,701,614
F2 - INDUSTRIAL REAL 1,843,300 N/A 1,843,300 1,843,300
G - ALL MINERALS 7,950,700 N/A 7,950,700 7,950,700
J - ALL UTILITIES 213,069,730 1.0066 211,662,384 213,069,730
L1 - COMMERCIAL PERSONAL 24,622,954 N/A 24,622,954 24,622,954
L2 - INDUSTRIAL PERSONAL 54,077,790 N/A 54,077,790 54,077,790
M1 - MOBILE HOMES 25,802,236 N/A 25,802,236 25,802,236
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,705,040 N/A 1,705,040 1,705,040
Subtotal 951,452,526 950,584,555 951,452,526
Less Total Deductions 272,066,320 272,066,320 272,066,320
Total Taxable Value 679,386,206 678,518,235 679,386,206

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 712,863,773 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 679,386,206 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 711,329,845 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 677,852,278 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 781,999,232 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 802,923,126 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 681,507,953 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 817,529,272 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 696,291,699 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 712,863,773 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 679,386,206 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 711,329,845 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 677,852,278 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 781,999,232 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 802,923,126 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 681,507,953 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 817,529,272 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 696,291,699 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 33,477,567 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,533,928 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 69,135,459 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,923,894 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,606,146 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,905,493 Loss to the increase in the Over-65/Disabled Homestead

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