taxes Property Tax Assistance

2025 ISD Summary Worksheet

West Sabine ISD (all splits)   Sabine County  

202-Sabine/Sabine County

202-905/West Sabine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 85,982,560 1.0222 84,115,203 85,982,560
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,853,710 N/A 5,853,710 5,853,710
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,570,240 1.3966 8,284,770 11,570,240
D2 - FARM & RANCH IMP 1,567,190 N/A 1,567,190 1,567,190
E - NON-AG LAND AND IMPROVEMENTS 46,159,990 0.9926 46,504,120 46,159,990
F1 - COMMERCIAL REAL 9,255,455 N/A 9,255,455 9,255,455
F2 - INDUSTRIAL REAL 36,500,170 N/A 36,500,170 36,500,170
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 31,557,030 0.9942 31,741,129 31,557,030
L1 - COMMERCIAL PERSONAL 2,492,170 N/A 2,492,170 2,492,170
L2 - INDUSTRIAL PERSONAL 149,837,490 N/A 149,837,490 149,837,490
M1 - MOBILE HOMES 13,860,410 N/A 13,860,410 13,860,410
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 394,636,415 0 390,011,817 394,636,415
Less Total Deductions 106,279,416 0 105,599,998 106,279,416
Total Taxable Value 288,356,999 0 284,411,819 288,356,999

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 299,079,567 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 288,356,999 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 295,620,936 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 284,898,368 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 326,898,764 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 336,549,813 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 290,281,699 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 343,543,780 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 291,526,179 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 299,079,567 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 288,356,999 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 295,620,936 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 284,898,368 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 326,898,764 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 336,549,813 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 290,281,699 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 343,543,780 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 291,526,179 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,722,568 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 3,458,631 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,819,197 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,651,049 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,993,967 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,169,180 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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202-905-02/West Sabine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 85,982,560 1.0222 84,115,203 85,982,560
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,853,710 N/A 5,853,710 5,853,710
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,570,240 1.3966 8,284,770 11,570,240
D2 - FARM & RANCH IMP 1,567,190 N/A 1,567,190 1,567,190
E - NON-AG LAND AND IMPROVEMENTS 46,159,990 0.9926 46,504,120 46,159,990
F1 - COMMERCIAL REAL 9,255,455 N/A 9,255,455 9,255,455
F2 - INDUSTRIAL REAL 36,500,170 N/A 36,500,170 36,500,170
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 31,557,030 0.9942 31,741,129 31,557,030
L1 - COMMERCIAL PERSONAL 2,492,170 N/A 2,492,170 2,492,170
L2 - INDUSTRIAL PERSONAL 149,837,490 N/A 149,837,490 149,837,490
M1 - MOBILE HOMES 13,860,410 N/A 13,860,410 13,860,410
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 394,636,415 390,011,817 394,636,415
Less Total Deductions 106,279,416 105,599,998 106,279,416
Total Taxable Value 288,356,999 284,411,819 288,356,999

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 299,079,567 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 288,356,999 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 295,620,936 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 284,898,368 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 326,898,764 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 336,549,813 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 290,281,699 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 343,543,780 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 291,526,179 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 299,079,567 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 288,356,999 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 295,620,936 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 284,898,368 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 326,898,764 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 336,549,813 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 290,281,699 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 343,543,780 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 291,526,179 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,722,568 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 3,458,631 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,819,197 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,651,049 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,993,967 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,169,180 Loss to the increase in the Over-65/Disabled Homestead

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