taxes Property Tax Assistance

2025 ISD Summary Worksheet

Oakwood ISD (all splits)   Freestone County   Leon County  

081-Freestone/Freestone County

145-907/Oakwood ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,494,951 N/A 3,494,951 3,494,951
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 285,206 N/A 285,206 285,206
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,393,896 1.0037 2,385,122 2,393,896
D2 - FARM & RANCH IMP 7,355,201 0.9870 7,452,078 7,355,201
E - NON-AG LAND AND IMPROVEMENTS 36,355,897 1.0143 35,843,337 36,355,897
F1 - COMMERCIAL REAL 705,075 N/A 705,075 705,075
F2 - INDUSTRIAL REAL 30,618,614 N/A 30,618,614 30,618,614
G - ALL MINERALS 2,466,820 N/A 2,466,820 2,466,820
J - ALL UTILITIES 45,978,478 0.9354 49,153,814 45,978,478
L1 - COMMERCIAL PERSONAL 27,632 N/A 27,632 27,632
L2 - INDUSTRIAL PERSONAL 24,437,090 N/A 24,437,090 24,437,090
M1 - MOBILE HOMES 2,948,056 N/A 2,948,056 2,948,056
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 157,066,916 0 159,817,795 157,066,916
Less Total Deductions 19,452,905 0 19,452,905 19,452,905
Total Taxable Value 137,614,011 0 140,364,890 137,614,011

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 139,304,895 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 137,614,011 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 139,304,895 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 137,614,011 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 143,765,023 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 145,207,819 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 137,614,011 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 146,233,828 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 138,454,778 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 139,304,895 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 137,614,011 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 139,304,895 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 137,614,011 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 143,765,023 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 145,207,819 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 137,614,011 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 146,233,828 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 138,454,778 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,690,884 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 4,460,128 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,442,796 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,026,009 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 840,767 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

145-907/Oakwood ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,924,720 N/A 24,924,720 24,924,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,878,190 N/A 1,878,190 1,878,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,314,380 N/A 5,314,380 5,314,380
D2 - FARM & RANCH IMP 9,251,660 N/A 9,251,660 9,251,660
E - NON-AG LAND AND IMPROVEMENTS 57,064,020 N/A 57,064,020 57,064,020
F1 - COMMERCIAL REAL 3,334,020 N/A 3,334,020 3,334,020
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,053,650 N/A 1,053,650 1,053,650
J - ALL UTILITIES 62,858,640 N/A 62,858,640 62,858,640
L1 - COMMERCIAL PERSONAL 2,254,710 N/A 2,254,710 2,254,710
L2 - INDUSTRIAL PERSONAL 421,560 N/A 421,560 421,560
M1 - MOBILE HOMES 9,553,650 N/A 9,553,650 9,553,650
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 177,909,200 0 177,909,200 177,909,200
Less Total Deductions 46,579,126 0 46,579,126 46,579,126
Total Taxable Value 131,330,074 0 131,330,074 131,330,074

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 135,652,805 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 131,330,074 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 135,652,805 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 131,330,074 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 146,121,808 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 149,748,224 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 132,272,545 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 152,374,530 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 133,831,464 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 135,652,805 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 131,330,074 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 135,652,805 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 131,330,074 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 146,121,808 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 149,748,224 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 132,272,545 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 152,374,530 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 133,831,464 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,322,731 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 10,469,003 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,626,416 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,626,306 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,501,390 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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145-907-02/Oakwood ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 28,419,671 N/A 28,419,671 28,419,671
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,163,396 N/A 2,163,396 2,163,396
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,708,276 1.0011 7,699,502 7,708,276
D2 - FARM & RANCH IMP 16,606,861 0.9942 16,703,738 16,606,861
E - NON-AG LAND AND IMPROVEMENTS 93,419,917 1.0055 92,907,357 93,419,917
F1 - COMMERCIAL REAL 4,039,095 N/A 4,039,095 4,039,095
F2 - INDUSTRIAL REAL 30,618,614 N/A 30,618,614 30,618,614
G - ALL MINERALS 3,520,470 N/A 3,520,470 3,520,470
J - ALL UTILITIES 108,837,118 0.9717 112,012,454 108,837,118
L1 - COMMERCIAL PERSONAL 2,282,342 N/A 2,282,342 2,282,342
L2 - INDUSTRIAL PERSONAL 24,858,650 N/A 24,858,650 24,858,650
M1 - MOBILE HOMES 12,501,706 N/A 12,501,706 12,501,706
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 334,976,116 337,726,995 334,976,116
Less Total Deductions 66,032,031 66,032,031 66,032,031
Total Taxable Value 268,944,085 271,694,964 268,944,085

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 274,957,700 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 268,944,085 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 274,957,700 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 268,944,085 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 289,886,831 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 294,956,043 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 269,886,556 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 298,608,358 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 272,286,242 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 274,957,700 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 268,944,085 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 274,957,700 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 268,944,085 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 289,886,831 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 294,956,043 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 269,886,556 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 298,608,358 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 272,286,242 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,013,615 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 14,929,131 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,069,212 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,652,315 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,342,157 Loss to the increase in the Over-65/Disabled Homestead

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