taxes Property Tax Assistance

2025 ISD Summary Worksheet

Three Rivers ISD (all splits)   Bee County   Live Oak County  

013-Bee/Bee County

149-902/Three Rivers ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 102,500 N/A 102,500 102,500
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 15,000 N/A 15,000 15,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 471,120 N/A 471,120 471,120
D2 - FARM & RANCH IMP 940,470 N/A 940,470 940,470
E - NON-AG LAND AND IMPROVEMENTS 4,748,410 N/A 4,748,410 4,748,410
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,505,623 N/A 4,505,623 4,505,623
J - ALL UTILITIES 14,264,130 N/A 14,264,130 14,264,130
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 25,047,253 0 25,047,253 25,047,253
Less Total Deductions 2,360,444 0 2,360,444 2,360,444
Total Taxable Value 22,686,809 0 22,686,809 22,686,809

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 22,876,850 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 22,686,809 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,876,850 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 22,686,809 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 23,176,849 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 23,251,849 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 22,769,026 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 23,309,222 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 22,786,809 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 22,876,850 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 22,686,809 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 22,876,850 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 22,686,809 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 23,176,849 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 23,251,849 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 22,769,026 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 23,309,222 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 22,786,809 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 190,041 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 299,999 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 75,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 57,373 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 100,000 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.


Back to top


149-Live Oak/Live Oak County

149-902/Three Rivers ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 121,253,463 N/A 121,253,463 121,253,463
B - MULTIFAMILY 2,745,040 N/A 2,745,040 2,745,040
C1 - VACANT LOTS 9,156,157 N/A 9,156,157 9,156,157
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,007,220 1.0125 21,735,216 22,007,220
D2 - FARM & RANCH IMP 18,149,670 N/A 18,149,670 18,149,670
E - NON-AG LAND AND IMPROVEMENTS 72,723,277 N/A 72,723,277 72,723,277
F1 - COMMERCIAL REAL 69,678,857 N/A 69,678,857 69,678,857
F2 - INDUSTRIAL REAL 398,201,623 N/A 398,201,623 398,201,623
G - ALL MINERALS 2,615,227,165 0.9999 2,615,488,714 2,615,227,165
J - ALL UTILITIES 332,255,189 1.0312 322,202,472 332,255,189
L1 - COMMERCIAL PERSONAL 37,055,186 N/A 37,055,186 37,055,186
L2 - INDUSTRIAL PERSONAL 208,442,392 N/A 208,442,392 208,442,392
M1 - MOBILE HOMES 7,505,674 N/A 7,505,674 7,505,674
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,249,290 N/A 2,249,290 2,249,290
Subtotal 3,916,650,203 0 3,906,587,031 3,916,650,203
Less Total Deductions 256,568,095 0 256,568,095 256,568,095
Total Taxable Value 3,660,082,108 0 3,650,018,936 3,660,082,108

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 3,675,999,067 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,660,082,108 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,670,453,444 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,654,536,485 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,711,971,935 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,723,292,175 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,660,082,108 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 3,731,314,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,665,212,752 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 3,675,999,067 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,660,082,108 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,670,453,444 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,654,536,485 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,711,971,935 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,723,292,175 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,660,082,108 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 3,731,314,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,665,212,752 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,916,959 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,545,623 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 35,972,868 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,320,240 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,022,766 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,130,644 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


149-902-02/Three Rivers ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 121,355,963 N/A 121,355,963 121,355,963
B - MULTIFAMILY 2,745,040 N/A 2,745,040 2,745,040
C1 - VACANT LOTS 9,171,157 N/A 9,171,157 9,171,157
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,478,340 1.0122 22,206,336 22,478,340
D2 - FARM & RANCH IMP 19,090,140 N/A 19,090,140 19,090,140
E - NON-AG LAND AND IMPROVEMENTS 77,471,687 N/A 77,471,687 77,471,687
F1 - COMMERCIAL REAL 69,678,857 N/A 69,678,857 69,678,857
F2 - INDUSTRIAL REAL 398,201,623 N/A 398,201,623 398,201,623
G - ALL MINERALS 2,619,732,788 0.9999 2,619,994,337 2,619,732,788
J - ALL UTILITIES 346,519,319 1.0299 336,466,602 346,519,319
L1 - COMMERCIAL PERSONAL 37,055,186 N/A 37,055,186 37,055,186
L2 - INDUSTRIAL PERSONAL 208,442,392 N/A 208,442,392 208,442,392
M1 - MOBILE HOMES 7,505,674 N/A 7,505,674 7,505,674
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,249,290 N/A 2,249,290 2,249,290
Subtotal 3,941,697,456 3,931,634,284 3,941,697,456
Less Total Deductions 258,928,539 258,928,539 258,928,539
Total Taxable Value 3,682,768,917 3,672,705,745 3,682,768,917

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 3,698,875,917 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,682,768,917 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,693,330,294 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,677,223,294 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,735,148,784 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,746,544,024 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,682,851,134 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 3,754,624,163 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,687,999,561 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 3,698,875,917 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,682,768,917 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,693,330,294 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,677,223,294 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,735,148,784 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,746,544,024 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,682,851,134 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 3,754,624,163 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,687,999,561 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,107,000 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,545,623 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 36,272,867 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,395,240 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,080,139 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,230,644 Loss to the increase in the Over-65/Disabled Homestead

Back to top