taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

081-902/Fairfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 560,295,553 0.9774 573,251,026 560,295,553
B - MULTIFAMILY 4,388,859 N/A 4,388,859 4,388,859
C1 - VACANT LOTS 26,324,864 N/A 26,324,864 26,324,864
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,705,847 0.9629 21,504,214 20,705,847
D2 - FARM & RANCH IMP 25,911,201 N/A 25,911,201 25,911,201
E - NON-AG LAND AND IMPROVEMENTS 435,651,436 0.9384 464,249,186 435,651,436
F1 - COMMERCIAL REAL 145,754,901 0.9546 152,686,886 145,754,901
F2 - INDUSTRIAL REAL 200,542,363 N/A 200,542,363 200,542,363
G - ALL MINERALS 121,290,240 0.9600 126,344,000 121,290,240
J - ALL UTILITIES 239,250,636 0.9635 248,314,101 239,250,636
L1 - COMMERCIAL PERSONAL 45,870,978 N/A 45,870,978 45,870,978
L2 - INDUSTRIAL PERSONAL 35,454,749 N/A 35,454,749 35,454,749
M1 - MOBILE HOMES 36,082,437 N/A 36,082,437 36,082,437
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 388,125 N/A 388,125 388,125
S - SPECIAL INVENTORY 7,895,874 N/A 7,895,874 7,895,874
Subtotal 1,905,808,063 0 1,969,208,863 1,905,808,063
Less Total Deductions 439,144,552 0 446,134,731 439,144,552
Total Taxable Value 1,466,663,511 0 1,523,074,132 1,466,663,511

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 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 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 1,570,070,678 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,466,663,511 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 1,570,070,678 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,466,663,511 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,609,580,678 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,635,920,678 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,520,784,010 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,570,070,678 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,466,663,511 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 1,570,070,678 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,466,663,511 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,609,580,678 T13 plus the loss to the chapter 313 agreement
T16 1,635,920,678 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,520,784,010 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 103,407,167 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 39,510,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,340,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

175-Navarro/Navarro County

081-902/Fairfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 200,369,400 1.0554 189,851,620 200,369,400
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 36,301,460 0.8848 41,027,871 36,301,460
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,137,870 1.1805 963,913 1,137,870
D2 - FARM & RANCH IMP 372,550 N/A 372,550 372,550
E - NON-AG LAND AND IMPROVEMENTS 28,365,589 0.8931 31,760,821 28,365,589
F1 - COMMERCIAL REAL 813,760 N/A 813,760 813,760
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 714,280 N/A 714,280 714,280
J - ALL UTILITIES 5,810,030 N/A 5,810,030 5,810,030
L1 - COMMERCIAL PERSONAL 456,860 N/A 456,860 456,860
L2 - INDUSTRIAL PERSONAL 405,120 N/A 405,120 405,120
M1 - MOBILE HOMES 1,835,310 N/A 1,835,310 1,835,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,846,180 N/A 1,846,180 1,846,180
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 278,428,409 0 275,858,315 278,428,409
Less Total Deductions 60,906,968 0 56,789,406 60,906,968
Total Taxable Value 217,521,441 0 219,068,909 217,521,441

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 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 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 227,639,768 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 217,521,441 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 227,639,768 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 217,521,441 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 230,564,768 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 232,514,768 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 222,397,976 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 227,639,768 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 217,521,441 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 227,639,768 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 217,521,441 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 230,564,768 T13 plus the loss to the chapter 313 agreement
T16 232,514,768 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 222,397,976 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,118,327 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,925,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,950,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

081-902-02/Fairfield ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 760,664,953 0.9968 763,102,646 760,664,953
B - MULTIFAMILY 4,388,859 N/A 4,388,859 4,388,859
C1 - VACANT LOTS 62,626,324 0.9298 67,352,735 62,626,324
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,843,717 0.9722 22,468,127 21,843,717
D2 - FARM & RANCH IMP 26,283,751 N/A 26,283,751 26,283,751
E - NON-AG LAND AND IMPROVEMENTS 464,017,025 0.9355 496,010,007 464,017,025
F1 - COMMERCIAL REAL 146,568,661 0.9548 153,500,646 146,568,661
F2 - INDUSTRIAL REAL 200,542,363 N/A 200,542,363 200,542,363
G - ALL MINERALS 122,004,520 0.9602 127,058,280 122,004,520
J - ALL UTILITIES 245,060,666 0.9643 254,124,131 245,060,666
L1 - COMMERCIAL PERSONAL 46,327,838 N/A 46,327,838 46,327,838
L2 - INDUSTRIAL PERSONAL 35,859,869 N/A 35,859,869 35,859,869
M1 - MOBILE HOMES 37,917,747 N/A 37,917,747 37,917,747
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,234,305 N/A 2,234,305 2,234,305
S - SPECIAL INVENTORY 7,895,874 N/A 7,895,874 7,895,874
Subtotal 2,184,236,472 2,245,067,178 2,184,236,472
Less Total Deductions 500,051,520 502,924,137 500,051,520
Total Taxable Value 1,684,184,952 1,742,143,041 1,684,184,952

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 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 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 1,797,710,446 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,684,184,952 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 1,797,710,446 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,684,184,952 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,840,145,446 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,868,435,446 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,743,181,986 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,797,710,446 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,684,184,952 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 1,797,710,446 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,684,184,952 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,840,145,446 T13 plus the loss to the chapter 313 agreement
T16 1,868,435,446 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,743,181,986 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 113,525,494 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 42,435,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 28,290,000 Loss to Second Previous Homestead Increase