taxes Property Tax Assistance

2021 ISD Summary Worksheet

Lubbock-Cooper ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-906/Lubbock-Cooper ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 3,435,239,531 0.9883 3,475,907,651 3,435,239,531
B - MULTIFAMILY 181,892,167 N/A 181,892,167 181,892,167
C1 - VACANT LOTS 98,717,085 N/A 98,717,085 98,717,085
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,444,556 0.9440 13,182,432 12,444,556
D2 - FARM & RANCH IMP 1,109,964 N/A 1,109,964 1,109,964
E - NON-AG LAND AND IMPROVEMENTS 109,945,877 N/A 109,945,877 109,945,877
F1 - COMMERCIAL REAL 554,719,147 1.0076 550,535,080 554,719,147
F2 - INDUSTRIAL REAL 9,604,645 N/A 9,604,645 9,604,645
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 49,159,661 N/A 49,159,661 49,159,661
L1 - COMMERCIAL PERSONAL 201,334,798 N/A 201,334,798 201,334,798
L2 - INDUSTRIAL PERSONAL 6,995,273 N/A 6,995,273 6,995,273
M1 - MOBILE HOMES 6,878,922 N/A 6,878,922 6,878,922
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 33,284,806 N/A 33,284,806 33,284,806
S - SPECIAL INVENTORY 3,173,512 N/A 3,173,512 3,173,512
Subtotal 4,704,499,944 0 4,741,721,873 4,704,499,944
Less Total Deductions 412,410,912 0 421,828,393 412,410,912
Total Taxable Value 4,292,089,032 0 4,319,893,480 4,292,089,032

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 4,372,727,418 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,292,089,032 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,372,727,418 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,292,089,032 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 4,372,727,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,292,089,032 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,372,727,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,292,089,032 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,638,386 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

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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152-906-02/Lubbock-Cooper ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 3,435,239,531 0.9883 3,475,907,651 3,435,239,531
B - MULTIFAMILY 181,892,167 N/A 181,892,167 181,892,167
C1 - VACANT LOTS 98,717,085 N/A 98,717,085 98,717,085
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,444,556 0.9440 13,182,432 12,444,556
D2 - FARM & RANCH IMP 1,109,964 N/A 1,109,964 1,109,964
E - NON-AG LAND AND IMPROVEMENTS 109,945,877 N/A 109,945,877 109,945,877
F1 - COMMERCIAL REAL 554,719,147 1.0076 550,535,080 554,719,147
F2 - INDUSTRIAL REAL 9,604,645 N/A 9,604,645 9,604,645
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 49,159,661 N/A 49,159,661 49,159,661
L1 - COMMERCIAL PERSONAL 201,334,798 N/A 201,334,798 201,334,798
L2 - INDUSTRIAL PERSONAL 6,995,273 N/A 6,995,273 6,995,273
M1 - MOBILE HOMES 6,878,922 N/A 6,878,922 6,878,922
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 33,284,806 N/A 33,284,806 33,284,806
S - SPECIAL INVENTORY 3,173,512 N/A 3,173,512 3,173,512
Subtotal 4,704,499,944 4,741,721,873 4,704,499,944
Less Total Deductions 412,410,912 421,828,393 412,410,912
Total Taxable Value 4,292,089,032 4,319,893,480 4,292,089,032

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 4,372,727,418 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,292,089,032 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,372,727,418 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,292,089,032 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 4,372,727,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,292,089,032 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,372,727,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,292,089,032 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,638,386 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

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