taxes Property Tax Assistance

2025 ISD Summary Worksheet

Graham ISD (all splits)   Stephens County   Young County  

215-Stephens/Stephens County

252-901/Graham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,000 N/A 2,000 2,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 149,840 N/A 149,840 149,840
D2 - FARM & RANCH IMP 270 N/A 270 270
E - NON-AG LAND AND IMPROVEMENTS 669,970 N/A 669,970 669,970
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,320 N/A 4,320 4,320
J - ALL UTILITIES 117,400 N/A 117,400 117,400
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 943,800 0 943,800 943,800
Less Total Deductions 12,894 0 12,894 12,894
Total Taxable Value 930,906 0 930,906 930,906

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 930,906 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 930,906 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 930,906 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 930,906 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 930,906 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 930,906 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 930,906 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 930,906 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 930,906 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 930,906 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 930,906 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 930,906 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 930,906 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 930,906 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 930,906 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 930,906 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 930,906 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 930,906 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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252-Young/Young County

252-901/Graham ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 626,365,300 0.9463 661,909,859 661,909,859
B - MULTIFAMILY 17,309,600 N/A 17,309,600 17,309,600
C1 - VACANT LOTS 11,927,748 N/A 11,927,748 11,927,748
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,755,511 1.4557 15,632,191 15,632,191
D2 - FARM & RANCH IMP 18,957,368 N/A 18,957,368 18,957,368
E - NON-AG LAND AND IMPROVEMENTS 367,171,531 0.9674 379,544,688 379,544,688
F1 - COMMERCIAL REAL 185,906,621 0.8132 228,611,192 228,611,192
F2 - INDUSTRIAL REAL 173,554,800 N/A 173,554,800 173,554,800
G - ALL MINERALS 37,726,090 N/A 37,726,090 37,726,090
J - ALL UTILITIES 93,011,670 0.9292 100,098,655 100,098,655
L1 - COMMERCIAL PERSONAL 69,763,320 1.0016 69,651,877 69,651,877
L2 - INDUSTRIAL PERSONAL 56,045,570 N/A 56,045,570 56,045,570
M1 - MOBILE HOMES 10,600,710 N/A 10,600,710 10,600,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 185,682 N/A 185,682 185,682
S - SPECIAL INVENTORY 5,318,640 N/A 5,318,640 5,318,640
Subtotal 1,696,600,161 0 1,787,074,670 1,787,074,670
Less Total Deductions 719,217,221 0 727,926,271 727,926,271
Total Taxable Value 977,382,940 0 1,059,148,399 1,059,148,399

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 1,135,169,894 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,059,148,399 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,135,169,894 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,059,148,399 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,292,168,857 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,341,024,503 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,068,328,568 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 1,375,702,953 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,093,904,753 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 1,257,712,694 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,181,691,199 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,257,712,694 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,181,691,199 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,414,711,657 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,463,567,303 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,190,871,368 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 1,498,245,753 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,216,447,553 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,021,495 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 156,998,963 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 48,855,646 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 34,678,450 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,756,354 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT.


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252-901-02/Graham ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 626,365,300 0.9463 661,909,859 661,909,859
B - MULTIFAMILY 17,309,600 N/A 17,309,600 17,309,600
C1 - VACANT LOTS 11,929,748 N/A 11,929,748 11,929,748
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,905,351 1.4514 15,782,031 15,782,031
D2 - FARM & RANCH IMP 18,957,638 N/A 18,957,638 18,957,638
E - NON-AG LAND AND IMPROVEMENTS 367,841,501 0.9675 380,214,658 380,214,658
F1 - COMMERCIAL REAL 185,906,621 0.8132 228,611,192 228,611,192
F2 - INDUSTRIAL REAL 173,554,800 N/A 173,554,800 173,554,800
G - ALL MINERALS 37,730,410 N/A 37,730,410 37,730,410
J - ALL UTILITIES 93,129,070 0.9293 100,216,055 100,216,055
L1 - COMMERCIAL PERSONAL 69,763,320 1.0016 69,651,877 69,651,877
L2 - INDUSTRIAL PERSONAL 56,045,570 N/A 56,045,570 56,045,570
M1 - MOBILE HOMES 10,600,710 N/A 10,600,710 10,600,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 185,682 N/A 185,682 185,682
S - SPECIAL INVENTORY 5,318,640 N/A 5,318,640 5,318,640
Subtotal 1,697,543,961 1,788,018,470 1,788,018,470
Less Total Deductions 719,230,115 727,939,165 727,939,165
Total Taxable Value 978,313,846 1,060,079,305 1,060,079,305

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 1,136,100,800 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,060,079,305 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,136,100,800 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,060,079,305 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,293,099,763 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,341,955,409 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,069,259,474 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 1,376,633,859 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,094,835,659 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 1,258,643,600 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,182,622,105 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,258,643,600 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,182,622,105 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,415,642,563 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,464,498,209 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,191,802,274 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 1,499,176,659 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,217,378,459 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 76,021,495 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 156,998,963 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 48,855,646 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 34,678,450 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,756,354 Loss to the increase in the Over-65/Disabled Homestead

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