taxes Property Tax Assistance

2025 ISD Summary Worksheet

Jefferson ISD (all splits)   Marion County  

155-Marion/Marion County

155-901/Jefferson ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 567,587,520 N/A 567,587,520 567,587,520
B - MULTIFAMILY 7,721,221 N/A 7,721,221 7,721,221
C1 - VACANT LOTS 49,289,310 N/A 49,289,310 49,289,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 41,808,301 N/A 41,808,301 41,808,301
D2 - FARM & RANCH IMP 24,673,673 N/A 24,673,673 24,673,673
E - NON-AG LAND AND IMPROVEMENTS 156,427,098 N/A 156,427,098 156,427,098
F1 - COMMERCIAL REAL 64,438,392 N/A 64,438,392 64,438,392
F2 - INDUSTRIAL REAL 110,910,380 N/A 110,910,380 110,910,380
G - ALL MINERALS 30,165,820 N/A 30,165,820 30,165,820
J - ALL UTILITIES 91,360,490 N/A 91,360,490 91,360,490
L1 - COMMERCIAL PERSONAL 12,126,830 N/A 12,126,830 12,126,830
L2 - INDUSTRIAL PERSONAL 45,995,660 N/A 45,995,660 45,995,660
M1 - MOBILE HOMES 27,096,380 N/A 27,096,380 27,096,380
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 36,230 N/A 36,230 36,230
Subtotal 1,229,637,305 0 1,229,637,305 1,229,637,305
Less Total Deductions 448,118,626 0 448,118,626 448,118,626
Total Taxable Value 781,518,679 0 781,518,679 781,518,679

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 830,772,216 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 781,518,679 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 821,476,896 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 772,223,359 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 943,612,035 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 980,594,470 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 782,250,525 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 1,007,076,020 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 804,987,659 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 830,772,216 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 781,518,679 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 821,476,896 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 772,223,359 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 943,612,035 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 980,594,470 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 782,250,525 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 1,007,076,020 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 804,987,659 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,253,537 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 9,295,320 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 112,839,819 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 36,982,435 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,481,550 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,468,980 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top

155-901-02/Jefferson ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 567,587,520 N/A 567,587,520 567,587,520
B - MULTIFAMILY 7,721,221 N/A 7,721,221 7,721,221
C1 - VACANT LOTS 49,289,310 N/A 49,289,310 49,289,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 41,808,301 N/A 41,808,301 41,808,301
D2 - FARM & RANCH IMP 24,673,673 N/A 24,673,673 24,673,673
E - NON-AG LAND AND IMPROVEMENTS 156,427,098 N/A 156,427,098 156,427,098
F1 - COMMERCIAL REAL 64,438,392 N/A 64,438,392 64,438,392
F2 - INDUSTRIAL REAL 110,910,380 N/A 110,910,380 110,910,380
G - ALL MINERALS 30,165,820 N/A 30,165,820 30,165,820
J - ALL UTILITIES 91,360,490 N/A 91,360,490 91,360,490
L1 - COMMERCIAL PERSONAL 12,126,830 N/A 12,126,830 12,126,830
L2 - INDUSTRIAL PERSONAL 45,995,660 N/A 45,995,660 45,995,660
M1 - MOBILE HOMES 27,096,380 N/A 27,096,380 27,096,380
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 36,230 N/A 36,230 36,230
Subtotal 1,229,637,305 1,229,637,305 1,229,637,305
Less Total Deductions 448,118,626 448,118,626 448,118,626
Total Taxable Value 781,518,679 781,518,679 781,518,679

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 830,772,216 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 781,518,679 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 821,476,896 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 772,223,359 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 943,612,035 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 980,594,470 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 782,250,525 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 1,007,076,020 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 804,987,659 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 830,772,216 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 781,518,679 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 821,476,896 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 772,223,359 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 943,612,035 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 980,594,470 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 782,250,525 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 1,007,076,020 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 804,987,659 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,253,537 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 9,295,320 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 112,839,819 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 36,982,435 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,481,550 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,468,980 Loss to the increase in the Over-65/Disabled Homestead

Back to top