taxes Property Tax Assistance

2025 ISD Summary Worksheet

Martinsville ISD (all splits)   Nacogdoches County  

174-Nacogdoches/Nacogdoches County

174-909/Martinsville ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,448,554 N/A 32,448,554 32,448,554
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 477,950 N/A 477,950 477,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,411,388 N/A 5,411,388 5,411,388
D2 - FARM & RANCH IMP 5,481,108 N/A 5,481,108 5,481,108
E - NON-AG LAND AND IMPROVEMENTS 60,426,500 N/A 60,426,500 60,426,500
F1 - COMMERCIAL REAL 1,564,180 N/A 1,564,180 1,564,180
F2 - INDUSTRIAL REAL 254,880 N/A 254,880 254,880
G - ALL MINERALS 108,618,630 N/A 108,618,630 108,618,630
J - ALL UTILITIES 26,991,120 N/A 26,991,120 26,991,120
L1 - COMMERCIAL PERSONAL 794,450 N/A 794,450 794,450
L2 - INDUSTRIAL PERSONAL 974,880 N/A 974,880 974,880
M1 - MOBILE HOMES 5,360,357 N/A 5,360,357 5,360,357
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 248,803,997 0 248,803,997 248,803,997
Less Total Deductions 54,938,365 0 54,938,365 54,938,365
Total Taxable Value 193,865,632 0 193,865,632 193,865,632

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 202,284,886 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 193,865,632 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 198,350,687 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,931,433 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 219,615,562 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 224,924,421 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 195,923,979 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 228,698,868 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 198,010,138 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 202,284,886 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 193,865,632 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 198,350,687 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,931,433 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 219,615,562 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 224,924,421 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 195,923,979 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 228,698,868 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 198,010,138 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,419,254 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 3,934,199 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 17,330,676 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,308,859 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,774,447 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,144,506 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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174-909-02/Martinsville ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,448,554 N/A 32,448,554 32,448,554
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 477,950 N/A 477,950 477,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,411,388 N/A 5,411,388 5,411,388
D2 - FARM & RANCH IMP 5,481,108 N/A 5,481,108 5,481,108
E - NON-AG LAND AND IMPROVEMENTS 60,426,500 N/A 60,426,500 60,426,500
F1 - COMMERCIAL REAL 1,564,180 N/A 1,564,180 1,564,180
F2 - INDUSTRIAL REAL 254,880 N/A 254,880 254,880
G - ALL MINERALS 108,618,630 N/A 108,618,630 108,618,630
J - ALL UTILITIES 26,991,120 N/A 26,991,120 26,991,120
L1 - COMMERCIAL PERSONAL 794,450 N/A 794,450 794,450
L2 - INDUSTRIAL PERSONAL 974,880 N/A 974,880 974,880
M1 - MOBILE HOMES 5,360,357 N/A 5,360,357 5,360,357
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 248,803,997 248,803,997 248,803,997
Less Total Deductions 54,938,365 54,938,365 54,938,365
Total Taxable Value 193,865,632 193,865,632 193,865,632

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 202,284,886 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 193,865,632 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 198,350,687 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,931,433 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 219,615,562 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 224,924,421 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 195,923,979 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 228,698,868 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 198,010,138 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 202,284,886 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 193,865,632 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 198,350,687 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,931,433 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 219,615,562 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 224,924,421 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 195,923,979 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 228,698,868 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 198,010,138 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,419,254 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 3,934,199 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 17,330,676 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,308,859 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,774,447 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,144,506 Loss to the increase in the Over-65/Disabled Homestead

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