taxes Property Tax Assistance

2025 ISD Summary Worksheet

Big Sandy ISD (all splits)   Polk County  

187-Polk/Polk County

187-901/Big Sandy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 93,004,548 1.0312 90,190,601 93,004,548
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 13,839,743 N/A 13,839,743 13,839,743
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,825,944 1.1749 15,171,800 17,825,944
D2 - FARM & RANCH IMP 1,297,890 N/A 1,297,890 1,297,890
E - NON-AG LAND AND IMPROVEMENTS 87,236,803 0.9834 88,709,379 87,236,803
F1 - COMMERCIAL REAL 1,506,525 N/A 1,506,525 1,506,525
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 44,480,274 1.0010 44,435,838 44,480,274
J - ALL UTILITIES 29,586,468 0.7862 37,632,241 29,586,468
L1 - COMMERCIAL PERSONAL 4,106,191 N/A 4,106,191 4,106,191
L2 - INDUSTRIAL PERSONAL 1,591,488 N/A 1,591,488 1,591,488
M1 - MOBILE HOMES 20,820,395 N/A 20,820,395 20,820,395
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 548,563 N/A 548,563 548,563
Subtotal 315,844,832 0 319,850,654 315,844,832
Less Total Deductions 100,631,557 0 98,760,513 100,631,557
Total Taxable Value 215,213,275 0 221,090,141 215,213,275

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 227,720,415 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 215,213,275 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 221,934,095 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 209,426,955 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 255,752,699 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 264,504,547 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 220,379,620 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 270,658,251 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 220,159,133 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 227,720,415 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 215,213,275 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 221,934,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 209,426,955 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,752,699 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 264,504,547 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 220,379,620 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 270,658,251 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 220,159,133 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,507,140 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,786,320 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 28,032,284 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,751,848 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,153,704 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,945,858 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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187-901-02/Big Sandy ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 93,004,548 1.0312 90,190,601 93,004,548
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 13,839,743 N/A 13,839,743 13,839,743
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,825,944 1.1749 15,171,800 17,825,944
D2 - FARM & RANCH IMP 1,297,890 N/A 1,297,890 1,297,890
E - NON-AG LAND AND IMPROVEMENTS 87,236,803 0.9834 88,709,379 87,236,803
F1 - COMMERCIAL REAL 1,506,525 N/A 1,506,525 1,506,525
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 44,480,274 1.0010 44,435,838 44,480,274
J - ALL UTILITIES 29,586,468 0.7862 37,632,241 29,586,468
L1 - COMMERCIAL PERSONAL 4,106,191 N/A 4,106,191 4,106,191
L2 - INDUSTRIAL PERSONAL 1,591,488 N/A 1,591,488 1,591,488
M1 - MOBILE HOMES 20,820,395 N/A 20,820,395 20,820,395
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 548,563 N/A 548,563 548,563
Subtotal 315,844,832 319,850,654 315,844,832
Less Total Deductions 100,631,557 98,760,513 100,631,557
Total Taxable Value 215,213,275 221,090,141 215,213,275

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 227,720,415 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 215,213,275 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 221,934,095 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 209,426,955 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 255,752,699 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 264,504,547 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 220,379,620 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 270,658,251 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 220,159,133 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 227,720,415 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 215,213,275 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 221,934,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 209,426,955 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,752,699 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 264,504,547 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 220,379,620 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 270,658,251 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 220,159,133 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,507,140 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,786,320 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 28,032,284 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,751,848 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,153,704 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,945,858 Loss to the increase in the Over-65/Disabled Homestead

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