taxes Property Tax Assistance

2025 ISD Summary Worksheet

Fairfield ISD (all splits)   Freestone County   Navarro County  

081-Freestone/Freestone County

081-902/Fairfield ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 626,859,704 0.9702 646,113,898 626,859,704
B - MULTIFAMILY 4,957,998 N/A 4,957,998 4,957,998
C1 - VACANT LOTS 211,071,244 N/A 211,071,244 211,071,244
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,908,891 1.0074 20,755,749 20,908,891
D2 - FARM & RANCH IMP 64,243,328 N/A 64,243,328 64,243,328
E - NON-AG LAND AND IMPROVEMENTS 470,062,203 0.9582 490,567,943 470,062,203
F1 - COMMERCIAL REAL 141,099,983 0.9270 152,211,416 141,099,983
F2 - INDUSTRIAL REAL 231,022,477 N/A 231,022,477 231,022,477
G - ALL MINERALS 34,981,490 N/A 34,981,490 34,981,490
J - ALL UTILITIES 249,520,793 0.9129 273,327,630 249,520,793
L1 - COMMERCIAL PERSONAL 35,231,039 N/A 35,231,039 35,231,039
L2 - INDUSTRIAL PERSONAL 89,591,323 N/A 89,591,323 89,591,323
M1 - MOBILE HOMES 44,371,330 N/A 44,371,330 44,371,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 501,233 N/A 501,233 501,233
S - SPECIAL INVENTORY 4,994,506 N/A 4,994,506 4,994,506
Subtotal 2,229,417,542 0 2,303,942,604 2,229,417,542
Less Total Deductions 527,264,365 0 533,595,055 527,264,365
Total Taxable Value 1,702,153,177 0 1,770,347,549 1,702,153,177

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 1,768,977,878 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,702,153,177 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,768,977,878 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,702,153,177 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,898,282,431 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,935,284,365 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,702,749,205 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 1,961,135,488 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,734,391,024 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 1,768,977,878 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,702,153,177 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,768,977,878 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,702,153,177 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,898,282,431 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,935,284,365 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,702,749,205 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 1,961,135,488 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,734,391,024 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 66,824,701 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 129,304,553 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 37,001,934 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 25,851,123 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 32,237,847 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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175-Navarro/Navarro County

081-902/Fairfield ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 240,179,220 0.9932 241,823,621 240,179,220
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 23,765,579 0.9458 25,127,489 23,765,579
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 963,801 1.0827 890,148 963,801
D2 - FARM & RANCH IMP 503,520 N/A 503,520 503,520
E - NON-AG LAND AND IMPROVEMENTS 37,055,085 0.9353 39,618,395 37,055,085
F1 - COMMERCIAL REAL 1,121,420 N/A 1,121,420 1,121,420
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 379,500 N/A 379,500 379,500
J - ALL UTILITIES 6,604,920 N/A 6,604,920 6,604,920
L1 - COMMERCIAL PERSONAL 339,550 N/A 339,550 339,550
L2 - INDUSTRIAL PERSONAL 328,480 N/A 328,480 328,480
M1 - MOBILE HOMES 1,710,770 N/A 1,710,770 1,710,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,694,390 N/A 1,694,390 1,694,390
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 314,646,235 0 320,142,203 314,646,235
Less Total Deductions 72,994,558 0 73,592,655 72,994,558
Total Taxable Value 241,651,677 0 246,549,548 241,651,677

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 248,784,410 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 241,651,677 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 248,784,410 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 241,651,677 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 260,601,694 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 263,704,742 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 253,794,740 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 265,833,382 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 247,365,648 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 248,784,410 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 241,651,677 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 248,784,410 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 241,651,677 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 260,601,694 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 263,704,742 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 253,794,740 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 265,833,382 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 247,365,648 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,132,733 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 11,817,284 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,103,048 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,128,640 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,713,971 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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081-902-02/Fairfield ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 867,038,924 0.9765 887,937,519 867,038,924
B - MULTIFAMILY 4,957,998 N/A 4,957,998 4,957,998
C1 - VACANT LOTS 234,836,823 0.9942 236,198,733 234,836,823
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,872,692 1.0105 21,645,897 21,872,692
D2 - FARM & RANCH IMP 64,746,848 N/A 64,746,848 64,746,848
E - NON-AG LAND AND IMPROVEMENTS 507,117,288 0.9565 530,186,338 507,117,288
F1 - COMMERCIAL REAL 142,221,403 0.9275 153,332,836 142,221,403
F2 - INDUSTRIAL REAL 231,022,477 N/A 231,022,477 231,022,477
G - ALL MINERALS 35,360,990 N/A 35,360,990 35,360,990
J - ALL UTILITIES 256,125,713 0.9150 279,932,550 256,125,713
L1 - COMMERCIAL PERSONAL 35,570,589 N/A 35,570,589 35,570,589
L2 - INDUSTRIAL PERSONAL 89,919,803 N/A 89,919,803 89,919,803
M1 - MOBILE HOMES 46,082,100 N/A 46,082,100 46,082,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,195,623 N/A 2,195,623 2,195,623
S - SPECIAL INVENTORY 4,994,506 N/A 4,994,506 4,994,506
Subtotal 2,544,063,777 2,624,084,807 2,544,063,777
Less Total Deductions 600,258,923 607,187,710 600,258,923
Total Taxable Value 1,943,804,854 2,016,897,097 1,943,804,854

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 2,017,762,288 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,943,804,854 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,017,762,288 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,943,804,854 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,158,884,125 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,198,989,107 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,956,543,945 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 2,226,968,870 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,981,756,672 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 2,017,762,288 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,943,804,854 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,017,762,288 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,943,804,854 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,158,884,125 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,198,989,107 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,956,543,945 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 2,226,968,870 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,981,756,672 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,957,434 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 141,121,837 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 40,104,982 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 27,979,763 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 37,951,818 Loss to the increase in the Over-65/Disabled Homestead

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