taxes Property Tax Assistance

2025 ISD Summary Worksheet

Troup ISD (all splits)   Cherokee County   Smith County  

037-Cherokee/Cherokee County

212-904/Troup ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,305,280 1.0064 82,775,517 83,305,280
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,082,070 N/A 3,082,070 3,082,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,678,200 1.1417 3,221,668 3,678,200
D2 - FARM & RANCH IMP 2,434,670 N/A 2,434,670 2,434,670
E - NON-AG LAND AND IMPROVEMENTS 168,734,617 0.9272 181,982,978 168,734,617
F1 - COMMERCIAL REAL 2,328,500 N/A 2,328,500 2,328,500
F2 - INDUSTRIAL REAL 4,161,640 N/A 4,161,640 4,161,640
G - ALL MINERALS 46,552,091 1.0181 45,724,478 46,552,091
J - ALL UTILITIES 24,822,100 0.8915 27,843,073 24,822,100
L1 - COMMERCIAL PERSONAL 1,597,240 N/A 1,597,240 1,597,240
L2 - INDUSTRIAL PERSONAL 4,452,930 N/A 4,452,930 4,452,930
M1 - MOBILE HOMES 6,423,050 N/A 6,423,050 6,423,050
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 351,572,388 0 366,027,814 351,572,388
Less Total Deductions 117,123,436 0 116,827,090 117,123,436
Total Taxable Value 234,448,952 0 249,200,724 234,448,952

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 251,896,649 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 234,448,952 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 251,896,649 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 234,448,952 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 284,498,842 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 293,901,409 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 244,778,365 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 300,375,074 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 241,790,681 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 251,896,649 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 234,448,952 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 251,896,649 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 234,448,952 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 284,498,842 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 293,901,409 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 244,778,365 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 300,375,074 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 241,790,681 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,447,697 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 32,602,193 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,402,567 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,473,665 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,341,729 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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212-Smith/Smith County

212-904/Troup ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 161,808,489 1.0242 157,985,246 161,808,489
B - MULTIFAMILY 6,655,588 N/A 6,655,588 6,655,588
C1 - VACANT LOTS 11,537,298 N/A 11,537,298 11,537,298
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,230,455 1.3608 2,373,864 3,230,455
D2 - FARM & RANCH IMP 1,177,143 N/A 1,177,143 1,177,143
E - NON-AG LAND AND IMPROVEMENTS 107,121,029 0.9908 108,115,693 107,121,029
F1 - COMMERCIAL REAL 22,579,939 N/A 22,579,939 22,579,939
F2 - INDUSTRIAL REAL 3,495,432 N/A 3,495,432 3,495,432
G - ALL MINERALS 61,389,676 0.9987 61,469,586 61,389,676
J - ALL UTILITIES 28,228,331 0.9242 30,543,531 28,228,331
L1 - COMMERCIAL PERSONAL 7,295,018 N/A 7,295,018 7,295,018
L2 - INDUSTRIAL PERSONAL 10,625,019 N/A 10,625,019 10,625,019
M1 - MOBILE HOMES 4,337,187 N/A 4,337,187 4,337,187
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 429,480,604 0 428,190,544 429,480,604
Less Total Deductions 159,267,066 0 157,853,421 159,267,066
Total Taxable Value 270,213,538 0 270,337,123 270,213,538

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 289,477,792 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 270,213,538 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 289,477,792 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 270,213,538 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 326,103,624 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 336,717,032 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 275,289,347 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 344,098,688 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 275,035,843 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 289,477,792 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 270,213,538 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 289,477,792 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 270,213,538 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 326,103,624 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 336,717,032 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 275,289,347 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 344,098,688 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 275,035,843 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,264,254 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 36,625,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,613,408 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,381,656 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,822,305 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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212-904-02/Troup ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 245,113,769 1.0181 240,760,763 245,113,769
B - MULTIFAMILY 6,655,588 N/A 6,655,588 6,655,588
C1 - VACANT LOTS 14,619,368 N/A 14,619,368 14,619,368
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,908,655 1.2347 5,595,532 6,908,655
D2 - FARM & RANCH IMP 3,611,813 N/A 3,611,813 3,611,813
E - NON-AG LAND AND IMPROVEMENTS 275,855,646 0.9509 290,098,671 275,855,646
F1 - COMMERCIAL REAL 24,908,439 N/A 24,908,439 24,908,439
F2 - INDUSTRIAL REAL 7,657,072 N/A 7,657,072 7,657,072
G - ALL MINERALS 107,941,767 1.0070 107,194,064 107,941,767
J - ALL UTILITIES 53,050,431 0.9086 58,386,604 53,050,431
L1 - COMMERCIAL PERSONAL 8,892,258 N/A 8,892,258 8,892,258
L2 - INDUSTRIAL PERSONAL 15,077,949 N/A 15,077,949 15,077,949
M1 - MOBILE HOMES 10,760,237 N/A 10,760,237 10,760,237
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 781,052,992 794,218,358 781,052,992
Less Total Deductions 276,390,502 274,680,511 276,390,502
Total Taxable Value 504,662,490 519,537,847 504,662,490

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 541,374,441 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 504,662,490 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 541,374,441 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 504,662,490 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 610,602,466 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 630,618,441 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 520,067,712 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 644,473,762 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 516,826,524 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 541,374,441 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 504,662,490 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 541,374,441 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 504,662,490 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 610,602,466 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 630,618,441 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 520,067,712 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 644,473,762 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 516,826,524 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,711,951 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 69,228,025 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,015,975 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,855,321 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,164,034 Loss to the increase in the Over-65/Disabled Homestead

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