taxes Property Tax Assistance

2025 ISD Summary Worksheet

Leon ISD (all splits)   Leon County   Robertson County  

145-Leon/Leon County

145-911/Leon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 144,031,420 N/A 144,031,420 144,031,420
B - MULTIFAMILY 899,150 N/A 899,150 899,150
C1 - VACANT LOTS 13,797,470 N/A 13,797,470 13,797,470
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,003,440 N/A 11,003,440 11,003,440
D2 - FARM & RANCH IMP 63,552,210 N/A 63,552,210 63,552,210
E - NON-AG LAND AND IMPROVEMENTS 289,321,800 N/A 289,321,800 289,321,800
F1 - COMMERCIAL REAL 27,556,484 N/A 27,556,484 27,556,484
F2 - INDUSTRIAL REAL 24,019,820 N/A 24,019,820 24,019,820
G - ALL MINERALS 179,237,590 N/A 179,237,590 179,237,590
J - ALL UTILITIES 287,261,140 N/A 287,261,140 287,261,140
L1 - COMMERCIAL PERSONAL 11,264,560 N/A 11,264,560 11,264,560
L2 - INDUSTRIAL PERSONAL 333,749,970 N/A 333,749,970 333,749,970
M1 - MOBILE HOMES 22,455,240 N/A 22,455,240 22,455,240
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 586,190 N/A 586,190 586,190
Subtotal 1,408,736,484 0 1,408,736,484 1,408,736,484
Less Total Deductions 224,135,008 0 224,135,008 224,135,008
Total Taxable Value 1,184,601,476 0 1,184,601,476 1,184,601,476

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 1,210,660,869 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,184,601,476 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,210,660,869 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,184,601,476 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,262,609,461 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,278,096,454 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,191,266,068 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 1,288,967,816 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,198,495,452 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 1,211,655,359 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,185,595,966 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,211,655,359 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,185,595,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,263,603,951 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,279,090,944 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,192,260,558 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 1,289,962,306 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,199,489,942 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,059,393 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 51,948,592 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,486,993 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,871,362 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,893,976 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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198-Robertson/Robertson County

145-911/Leon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 88,997,264 1.0162 87,578,492 88,997,264
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,990,007 N/A 4,990,007 4,990,007
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,251,639 1.0344 2,176,681 2,251,639
D2 - FARM & RANCH IMP 1,980,390 N/A 1,980,390 1,980,390
E - NON-AG LAND AND IMPROVEMENTS 18,561,111 0.9061 20,484,616 18,561,111
F1 - COMMERCIAL REAL 129,289 N/A 129,289 129,289
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,202,068 N/A 1,202,068 1,202,068
J - ALL UTILITIES 12,721,172 0.9568 13,295,539 12,721,172
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 1,057,482 N/A 1,057,482 1,057,482
M1 - MOBILE HOMES 1,071,917 N/A 1,071,917 1,071,917
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 132,962,339 0 133,966,481 132,962,339
Less Total Deductions 36,089,867 0 35,691,826 36,089,867
Total Taxable Value 96,872,472 0 98,274,655 96,872,472

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 100,849,107 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 96,872,472 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 100,849,107 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 96,872,472 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 107,517,807 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 109,362,499 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 101,541,435 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 110,634,851 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 99,795,806 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 100,849,107 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 96,872,472 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 100,849,107 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 96,872,472 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 107,517,807 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 109,362,499 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 101,541,435 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 110,634,851 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 99,795,806 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,976,635 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 6,668,700 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,844,692 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,272,352 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,923,334 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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145-911-02/Leon ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 233,028,684 1.0061 231,609,912 233,028,684
B - MULTIFAMILY 899,150 N/A 899,150 899,150
C1 - VACANT LOTS 18,787,477 N/A 18,787,477 18,787,477
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,255,079 1.0057 13,180,121 13,255,079
D2 - FARM & RANCH IMP 65,532,600 N/A 65,532,600 65,532,600
E - NON-AG LAND AND IMPROVEMENTS 307,882,911 0.9938 309,806,416 307,882,911
F1 - COMMERCIAL REAL 27,685,773 N/A 27,685,773 27,685,773
F2 - INDUSTRIAL REAL 24,019,820 N/A 24,019,820 24,019,820
G - ALL MINERALS 180,439,658 N/A 180,439,658 180,439,658
J - ALL UTILITIES 299,982,312 0.9981 300,556,679 299,982,312
L1 - COMMERCIAL PERSONAL 11,264,560 N/A 11,264,560 11,264,560
L2 - INDUSTRIAL PERSONAL 334,807,452 N/A 334,807,452 334,807,452
M1 - MOBILE HOMES 23,527,157 N/A 23,527,157 23,527,157
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 586,190 N/A 586,190 586,190
Subtotal 1,541,698,823 1,542,702,965 1,541,698,823
Less Total Deductions 260,224,875 259,826,834 260,224,875
Total Taxable Value 1,281,473,948 1,282,876,131 1,281,473,948

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 1,311,509,976 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,281,473,948 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,311,509,976 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,281,473,948 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,370,127,268 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,387,458,953 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,292,807,503 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 1,399,602,667 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,298,291,258 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 1,312,504,466 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,282,468,438 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,312,504,466 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,282,468,438 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,371,121,758 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,388,453,443 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,293,801,993 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 1,400,597,157 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,299,285,748 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,036,028 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 58,617,292 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,331,685 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,143,714 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,817,310 Loss to the increase in the Over-65/Disabled Homestead

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