taxes Property Tax Assistance

2025 ISD Summary Worksheet

Tatum ISD (all splits)   Panola County   Rusk County  

183-Panola/Panola County

201-910/Tatum ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,813,340 N/A 9,813,340 9,813,340
B - MULTIFAMILY 395,560 N/A 395,560 395,560
C1 - VACANT LOTS 1,262,730 N/A 1,262,730 1,262,730
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,229,900 N/A 1,229,900 1,229,900
D2 - FARM & RANCH IMP 330,030 N/A 330,030 330,030
E - NON-AG LAND AND IMPROVEMENTS 2,742,300 N/A 2,742,300 2,742,300
F1 - COMMERCIAL REAL 214,170 N/A 214,170 214,170
F2 - INDUSTRIAL REAL 6,355,420 N/A 6,355,420 6,355,420
G - ALL MINERALS 21,176,700 N/A 21,176,700 21,176,700
J - ALL UTILITIES 11,337,660 N/A 11,337,660 11,337,660
L1 - COMMERCIAL PERSONAL 213,420 N/A 213,420 213,420
L2 - INDUSTRIAL PERSONAL 2,536,030 N/A 2,536,030 2,536,030
M1 - MOBILE HOMES 924,080 N/A 924,080 924,080
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 58,531,340 0 58,531,340 58,531,340
Less Total Deductions 9,118,310 0 9,118,310 9,118,310
Total Taxable Value 49,413,030 0 49,413,030 49,413,030

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 50,584,949 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 49,413,030 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 50,071,204 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 48,899,285 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 52,861,979 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 53,593,724 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 49,415,071 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 54,107,721 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 49,857,180 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 50,584,949 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 49,413,030 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 50,071,204 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 48,899,285 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 52,861,979 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 53,593,724 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 49,415,071 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 54,107,721 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 49,857,180 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,171,919 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 513,745 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,277,030 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 731,745 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 513,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 444,150 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.


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201-Rusk/Rusk County

201-910/Tatum ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 387,284,620 N/A 387,284,620 387,284,620
B - MULTIFAMILY 5,769,858 N/A 5,769,858 5,769,858
C1 - VACANT LOTS 31,199,020 N/A 31,199,020 31,199,020
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,953,768 N/A 3,953,768 3,953,768
D2 - FARM & RANCH IMP 9,040,610 N/A 9,040,610 9,040,610
E - NON-AG LAND AND IMPROVEMENTS 60,595,220 N/A 60,595,220 60,595,220
F1 - COMMERCIAL REAL 18,840,494 N/A 18,840,494 18,840,494
F2 - INDUSTRIAL REAL 359,749,980 N/A 359,749,980 359,749,980
G - ALL MINERALS 25,408,230 N/A 25,408,230 25,408,230
J - ALL UTILITIES 119,259,850 N/A 119,259,850 119,259,850
L1 - COMMERCIAL PERSONAL 7,003,359 N/A 7,003,359 7,003,359
L2 - INDUSTRIAL PERSONAL 74,982,190 N/A 74,982,190 74,982,190
M1 - MOBILE HOMES 15,254,930 N/A 15,254,930 15,254,930
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,180 N/A 3,180 3,180
Subtotal 1,118,345,309 0 1,118,345,309 1,118,345,309
Less Total Deductions 313,900,574 0 313,900,574 313,900,574
Total Taxable Value 804,444,735 0 804,444,735 804,444,735

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 843,341,973 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 804,444,735 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 821,478,653 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 782,581,415 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 915,207,618 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 936,380,053 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 804,318,997 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 951,558,886 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 824,017,336 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 843,341,973 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 804,444,735 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 821,478,653 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 782,581,415 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 915,207,618 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 936,380,053 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 804,318,997 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 951,558,886 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 824,017,336 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,897,238 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 21,863,320 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 71,865,645 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,172,435 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,178,833 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 19,572,601 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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201-910-02/Tatum ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 397,097,960 N/A 397,097,960 397,097,960
B - MULTIFAMILY 6,165,418 N/A 6,165,418 6,165,418
C1 - VACANT LOTS 32,461,750 N/A 32,461,750 32,461,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,183,668 N/A 5,183,668 5,183,668
D2 - FARM & RANCH IMP 9,370,640 N/A 9,370,640 9,370,640
E - NON-AG LAND AND IMPROVEMENTS 63,337,520 N/A 63,337,520 63,337,520
F1 - COMMERCIAL REAL 19,054,664 N/A 19,054,664 19,054,664
F2 - INDUSTRIAL REAL 366,105,400 N/A 366,105,400 366,105,400
G - ALL MINERALS 46,584,930 N/A 46,584,930 46,584,930
J - ALL UTILITIES 130,597,510 N/A 130,597,510 130,597,510
L1 - COMMERCIAL PERSONAL 7,216,779 N/A 7,216,779 7,216,779
L2 - INDUSTRIAL PERSONAL 77,518,220 N/A 77,518,220 77,518,220
M1 - MOBILE HOMES 16,179,010 N/A 16,179,010 16,179,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,180 N/A 3,180 3,180
Subtotal 1,176,876,649 1,176,876,649 1,176,876,649
Less Total Deductions 323,018,884 323,018,884 323,018,884
Total Taxable Value 853,857,765 853,857,765 853,857,765

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 893,926,922 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 853,857,765 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 871,549,857 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 831,480,700 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 968,069,597 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 989,973,777 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 853,734,068 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 1,005,666,607 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 873,874,516 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 893,926,922 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 853,857,765 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 871,549,857 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 831,480,700 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 968,069,597 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 989,973,777 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 853,734,068 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 1,005,666,607 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 873,874,516 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,069,157 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 22,377,065 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 74,142,675 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,904,180 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,692,830 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,016,751 Loss to the increase in the Over-65/Disabled Homestead

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