taxes Property Tax Assistance

2022 ISD Summary Worksheet

Lubbock-Cooper ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-906/Lubbock-Cooper ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 4,209,160,867 N/A 4,209,160,867 4,209,160,867
B - MULTIFAMILY 228,029,773 N/A 228,029,773 228,029,773
C1 - VACANT LOTS 141,473,178 N/A 141,473,178 141,473,178
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,530,764 N/A 11,530,764 11,530,764
D2 - FARM & RANCH IMP 1,582,597 N/A 1,582,597 1,582,597
E - NON-AG LAND AND IMPROVEMENTS 161,399,798 N/A 161,399,798 161,399,798
F1 - COMMERCIAL REAL 623,267,705 N/A 623,267,705 623,267,705
F2 - INDUSTRIAL REAL 8,052,771 N/A 8,052,771 8,052,771
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 58,176,002 N/A 58,176,002 58,176,002
L1 - COMMERCIAL PERSONAL 217,331,144 N/A 217,331,144 217,331,144
L2 - INDUSTRIAL PERSONAL 8,669,963 N/A 8,669,963 8,669,963
M1 - MOBILE HOMES 7,855,469 N/A 7,855,469 7,855,469
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 29,729,679 N/A 29,729,679 29,729,679
S - SPECIAL INVENTORY 3,923,976 N/A 3,923,976 3,923,976
Subtotal 5,710,183,686 0 5,710,183,686 5,710,183,686
Less Total Deductions 724,897,514 0 724,897,514 724,897,514
Total Taxable Value 4,985,286,172 0 4,985,286,172 4,985,286,172

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 5,109,452,619 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,985,286,172 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,109,452,619 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,985,286,172 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,203,212,619 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 5,109,452,619 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,985,286,172 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,109,452,619 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,985,286,172 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,203,212,619 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 124,166,447 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 93,760,000 Loss to the second most recent increase in the state-mandated 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 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 4,209,160,867 N/A 4,209,160,867 4,209,160,867
B - MULTIFAMILY 228,029,773 N/A 228,029,773 228,029,773
C1 - VACANT LOTS 141,473,178 N/A 141,473,178 141,473,178
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,530,764 N/A 11,530,764 11,530,764
D2 - FARM & RANCH IMP 1,582,597 N/A 1,582,597 1,582,597
E - NON-AG LAND AND IMPROVEMENTS 161,399,798 N/A 161,399,798 161,399,798
F1 - COMMERCIAL REAL 623,267,705 N/A 623,267,705 623,267,705
F2 - INDUSTRIAL REAL 8,052,771 N/A 8,052,771 8,052,771
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 58,176,002 N/A 58,176,002 58,176,002
L1 - COMMERCIAL PERSONAL 217,331,144 N/A 217,331,144 217,331,144
L2 - INDUSTRIAL PERSONAL 8,669,963 N/A 8,669,963 8,669,963
M1 - MOBILE HOMES 7,855,469 N/A 7,855,469 7,855,469
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 29,729,679 N/A 29,729,679 29,729,679
S - SPECIAL INVENTORY 3,923,976 N/A 3,923,976 3,923,976
Subtotal 5,710,183,686 5,710,183,686 5,710,183,686
Less Total Deductions 724,897,514 724,897,514 724,897,514
Total Taxable Value 4,985,286,172 4,985,286,172 4,985,286,172

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 5,109,452,619 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,985,286,172 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,109,452,619 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,985,286,172 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,203,212,619 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 5,109,452,619 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,985,286,172 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,109,452,619 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,985,286,172 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,203,212,619 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 124,166,447 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 93,760,000 Loss to the second most recent increase in the state-mandated homestead exemption

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