taxes Property Tax Assistance

2025 ISD Summary Worksheet

Elysian Fields ISD (all splits)   Harrison County   Panola County  

102-Harrison/Harrison County

102-906/Elysian Fields ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 45,495,870 N/A 45,495,870 45,495,870
B - MULTIFAMILY 2,250,860 N/A 2,250,860 2,250,860
C1 - VACANT LOTS 872,200 N/A 872,200 872,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,572,480 1.0155 4,502,615 4,572,480
D2 - FARM & RANCH IMP 191,900 N/A 191,900 191,900
E - NON-AG LAND AND IMPROVEMENTS 252,594,300 0.9398 268,774,526 252,594,300
F1 - COMMERCIAL REAL 3,770,510 N/A 3,770,510 3,770,510
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 569,224,340 1.0033 567,352,078 569,224,340
J - ALL UTILITIES 94,597,790 0.7716 122,599,520 94,597,790
L1 - COMMERCIAL PERSONAL 6,871,960 N/A 6,871,960 6,871,960
L2 - INDUSTRIAL PERSONAL 19,277,090 N/A 19,277,090 19,277,090
M1 - MOBILE HOMES 13,082,410 N/A 13,082,410 13,082,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 86,660 N/A 86,660 86,660
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,012,888,370 0 1,055,128,199 1,012,888,370
Less Total Deductions 150,736,777 0 150,736,777 150,736,777
Total Taxable Value 862,151,593 0 904,391,422 862,151,593

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 880,263,359 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 862,151,593 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 863,428,885 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 845,317,119 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 915,204,097 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 925,751,955 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 862,151,593 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 933,263,369 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 867,865,734 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 880,263,359 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 862,151,593 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 863,428,885 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 845,317,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 915,204,097 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 925,751,955 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 862,151,593 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 933,263,369 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 867,865,734 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,111,766 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 16,834,474 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 34,940,738 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,547,858 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,511,414 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,714,141 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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183-Panola/Panola County

102-906/Elysian Fields ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 91,629,970 0.9676 94,698,191 91,629,970
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 14,928,380 N/A 14,928,380 14,928,380
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,990,844 1.2299 4,870,945 5,990,844
D2 - FARM & RANCH IMP 2,554,030 N/A 2,554,030 2,554,030
E - NON-AG LAND AND IMPROVEMENTS 31,223,040 N/A 31,223,040 31,223,040
F1 - COMMERCIAL REAL 5,167,080 N/A 5,167,080 5,167,080
F2 - INDUSTRIAL REAL 501,420 N/A 501,420 501,420
G - ALL MINERALS 342,985,840 0.9986 343,466,693 342,985,840
J - ALL UTILITIES 93,062,830 0.7716 120,610,200 93,062,830
L1 - COMMERCIAL PERSONAL 2,830,510 N/A 2,830,510 2,830,510
L2 - INDUSTRIAL PERSONAL 4,235,260 N/A 4,235,260 4,235,260
M1 - MOBILE HOMES 13,568,670 N/A 13,568,670 13,568,670
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 284,670 N/A 284,670 284,670
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 608,962,544 0 638,939,089 608,962,544
Less Total Deductions 101,926,667 0 102,837,820 101,926,667
Total Taxable Value 507,035,877 0 536,101,269 507,035,877

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 518,546,698 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 507,035,877 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 514,194,353 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 502,683,532 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 544,253,771 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 552,709,208 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 507,035,877 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 558,833,798 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 511,254,153 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 518,546,698 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 507,035,877 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 514,194,353 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 502,683,532 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 544,253,771 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 552,709,208 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 507,035,877 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 558,833,798 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 511,254,153 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,510,821 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,352,345 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 25,707,073 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,455,437 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,124,590 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,218,276 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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102-906-02/Elysian Fields ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 137,125,840 0.9781 140,194,061 137,125,840
B - MULTIFAMILY 2,250,860 N/A 2,250,860 2,250,860
C1 - VACANT LOTS 15,800,580 N/A 15,800,580 15,800,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,563,324 1.1269 9,373,560 10,563,324
D2 - FARM & RANCH IMP 2,745,930 N/A 2,745,930 2,745,930
E - NON-AG LAND AND IMPROVEMENTS 283,817,340 0.9461 299,997,566 283,817,340
F1 - COMMERCIAL REAL 8,937,590 N/A 8,937,590 8,937,590
F2 - INDUSTRIAL REAL 501,420 N/A 501,420 501,420
G - ALL MINERALS 912,210,180 1.0015 910,818,771 912,210,180
J - ALL UTILITIES 187,660,620 0.7716 243,209,720 187,660,620
L1 - COMMERCIAL PERSONAL 9,702,470 N/A 9,702,470 9,702,470
L2 - INDUSTRIAL PERSONAL 23,512,350 N/A 23,512,350 23,512,350
M1 - MOBILE HOMES 26,651,080 N/A 26,651,080 26,651,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 371,330 N/A 371,330 371,330
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,621,850,914 1,694,067,288 1,621,850,914
Less Total Deductions 252,663,444 253,574,597 252,663,444
Total Taxable Value 1,369,187,470 1,440,492,691 1,369,187,470

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 1,398,810,057 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,369,187,470 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,377,623,238 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,348,000,651 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,459,457,868 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,478,461,163 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,369,187,470 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 1,492,097,167 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,379,119,887 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 1,398,810,057 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,369,187,470 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,377,623,238 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,348,000,651 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,459,457,868 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,478,461,163 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,369,187,470 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 1,492,097,167 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,379,119,887 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,622,587 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 21,186,819 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 60,647,811 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 19,003,295 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,636,004 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,932,417 Loss to the increase in the Over-65/Disabled Homestead

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