taxes Property Tax Assistance

2025 ISD Summary Worksheet

Overton ISD (all splits)   Rusk County  

201-Rusk/Rusk County

201-908/Overton ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 109,392,800 N/A 109,392,800 109,392,800
B - MULTIFAMILY 5,312,498 N/A 5,312,498 5,312,498
C1 - VACANT LOTS 4,154,440 N/A 4,154,440 4,154,440
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 757,420 N/A 757,420 757,420
D2 - FARM & RANCH IMP 2,608,380 N/A 2,608,380 2,608,380
E - NON-AG LAND AND IMPROVEMENTS 18,034,200 N/A 18,034,200 18,034,200
F1 - COMMERCIAL REAL 12,235,439 N/A 12,235,439 12,235,439
F2 - INDUSTRIAL REAL 2,393,090 N/A 2,393,090 2,393,090
G - ALL MINERALS 2,268,160 N/A 2,268,160 2,268,160
J - ALL UTILITIES 24,034,050 N/A 24,034,050 24,034,050
L1 - COMMERCIAL PERSONAL 3,214,770 N/A 3,214,770 3,214,770
L2 - INDUSTRIAL PERSONAL 5,192,510 N/A 5,192,510 5,192,510
M1 - MOBILE HOMES 2,998,250 N/A 2,998,250 2,998,250
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 192,596,007 0 192,596,007 192,596,007
Less Total Deductions 80,219,577 0 80,219,577 80,219,577
Total Taxable Value 112,376,430 0 112,376,430 112,376,430

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 124,918,183 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 112,376,430 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 120,636,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 108,094,310 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 151,444,901 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 159,719,368 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 112,376,430 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 165,490,599 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 117,148,605 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 124,918,183 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 112,376,430 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 120,636,063 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 108,094,310 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 151,444,901 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 159,719,368 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 112,376,430 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 165,490,599 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 117,148,605 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,541,753 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,282,120 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 26,526,718 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,274,467 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,771,231 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,772,175 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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201-908-02/Overton ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 109,392,800 N/A 109,392,800 109,392,800
B - MULTIFAMILY 5,312,498 N/A 5,312,498 5,312,498
C1 - VACANT LOTS 4,154,440 N/A 4,154,440 4,154,440
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 757,420 N/A 757,420 757,420
D2 - FARM & RANCH IMP 2,608,380 N/A 2,608,380 2,608,380
E - NON-AG LAND AND IMPROVEMENTS 18,034,200 N/A 18,034,200 18,034,200
F1 - COMMERCIAL REAL 12,235,439 N/A 12,235,439 12,235,439
F2 - INDUSTRIAL REAL 2,393,090 N/A 2,393,090 2,393,090
G - ALL MINERALS 2,268,160 N/A 2,268,160 2,268,160
J - ALL UTILITIES 24,034,050 N/A 24,034,050 24,034,050
L1 - COMMERCIAL PERSONAL 3,214,770 N/A 3,214,770 3,214,770
L2 - INDUSTRIAL PERSONAL 5,192,510 N/A 5,192,510 5,192,510
M1 - MOBILE HOMES 2,998,250 N/A 2,998,250 2,998,250
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 192,596,007 192,596,007 192,596,007
Less Total Deductions 80,219,577 80,219,577 80,219,577
Total Taxable Value 112,376,430 112,376,430 112,376,430

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 124,918,183 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 112,376,430 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 120,636,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 108,094,310 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 151,444,901 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 159,719,368 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 112,376,430 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 165,490,599 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 117,148,605 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 124,918,183 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 112,376,430 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 120,636,063 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 108,094,310 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 151,444,901 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 159,719,368 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 112,376,430 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 165,490,599 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 117,148,605 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,541,753 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,282,120 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 26,526,718 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,274,467 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,771,231 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,772,175 Loss to the increase in the Over-65/Disabled Homestead

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