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2023 ISD Summary Worksheet
152-Lubbock/Lubbock County
152-901/Lubbock ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 9,738,258,031 | 0.9825 | 9,911,713,009 | 9,738,258,031 |
| B - MULTIFAMILY | 1,870,096,443 | 1.0819 | 1,728,529,848 | 1,870,096,443 |
| C1 - VACANT LOTS | 175,057,362 | N/A | 175,057,362 | 175,057,362 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 1,959,774 | 0.8408 | 2,330,900 | 1,959,774 |
| D2 - FARM & RANCH IMP | 213,875 | N/A | 213,875 | 213,875 |
| E - NON-AG LAND AND IMPROVEMENTS | 15,228,330 | N/A | 15,228,330 | 15,228,330 |
| F1 - COMMERCIAL REAL | 3,133,663,079 | 1.0612 | 2,952,942,969 | 3,133,663,079 |
| F2 - INDUSTRIAL REAL | 127,486,760 | N/A | 127,486,760 | 127,486,760 |
| G - ALL MINERALS | 19,744,960 | N/A | 19,744,960 | 19,744,960 |
| J - ALL UTILITIES | 293,382,870 | 0.9827 | 298,547,746 | 293,382,870 |
| L1 - COMMERCIAL PERSONAL | 1,525,387,952 | 0.9769 | 1,561,457,623 | 1,525,387,952 |
| L2 - INDUSTRIAL PERSONAL | 317,774,443 | N/A | 317,774,443 | 317,774,443 |
| M1 - MOBILE HOMES | 4,301,903 | N/A | 4,301,903 | 4,301,903 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 1,435,059 | N/A | 1,435,059 | 1,435,059 |
| S - SPECIAL INVENTORY | 81,320,353 | N/A | 81,320,353 | 81,320,353 |
| Subtotal | 17,305,311,194 | 0 | 17,198,085,140 | 17,305,311,194 |
| Less Total Deductions | 3,935,835,584 | 0 | 3,991,756,645 | 3,935,835,584 |
| Total Taxable Value | 13,369,475,610 | 0 | 13,206,328,495 | 13,369,475,610 |
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 | 14,855,094,225 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 13,369,475,610 | 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 | 14,855,094,225 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 13,369,475,610 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 15,286,164,225 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 15,573,544,225 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 13,524,391,934 | 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 | 14,855,094,225 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 13,369,475,610 | 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 | 14,855,094,225 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 13,369,475,610 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 15,286,164,225 | T13 plus the loss to the chapter 313 agreement |
| T16 | 15,573,544,225 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 13,524,391,934 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 1,485,618,615 | 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 | 431,070,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 287,380,000 | 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
152-901-02/Lubbock ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 9,738,258,031 | 0.9825 | 9,911,713,009 | 9,738,258,031 |
| B - MULTIFAMILY | 1,870,096,443 | 1.0819 | 1,728,529,848 | 1,870,096,443 |
| C1 - VACANT LOTS | 175,057,362 | N/A | 175,057,362 | 175,057,362 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 1,959,774 | 0.8408 | 2,330,900 | 1,959,774 |
| D2 - FARM & RANCH IMP | 213,875 | N/A | 213,875 | 213,875 |
| E - NON-AG LAND AND IMPROVEMENTS | 15,228,330 | N/A | 15,228,330 | 15,228,330 |
| F1 - COMMERCIAL REAL | 3,133,663,079 | 1.0612 | 2,952,942,969 | 3,133,663,079 |
| F2 - INDUSTRIAL REAL | 127,486,760 | N/A | 127,486,760 | 127,486,760 |
| G - ALL MINERALS | 19,744,960 | N/A | 19,744,960 | 19,744,960 |
| J - ALL UTILITIES | 293,382,870 | 0.9827 | 298,547,746 | 293,382,870 |
| L1 - COMMERCIAL PERSONAL | 1,525,387,952 | 0.9769 | 1,561,457,623 | 1,525,387,952 |
| L2 - INDUSTRIAL PERSONAL | 317,774,443 | N/A | 317,774,443 | 317,774,443 |
| M1 - MOBILE HOMES | 4,301,903 | N/A | 4,301,903 | 4,301,903 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 1,435,059 | N/A | 1,435,059 | 1,435,059 |
| S - SPECIAL INVENTORY | 81,320,353 | N/A | 81,320,353 | 81,320,353 |
| Subtotal | 17,305,311,194 | 17,198,085,140 | 17,305,311,194 | |
| Less Total Deductions | 3,935,835,584 | 3,991,756,645 | 3,935,835,584 | |
| Total Taxable Value | 13,369,475,610 | 13,206,328,495 | 13,369,475,610 |
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 | 14,855,094,225 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 13,369,475,610 | 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 | 14,855,094,225 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 13,369,475,610 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 15,286,164,225 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 15,573,544,225 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 13,524,391,934 | 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 | 14,855,094,225 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 13,369,475,610 | 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 | 14,855,094,225 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 13,369,475,610 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 15,286,164,225 | T13 plus the loss to the chapter 313 agreement |
| T16 | 15,573,544,225 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 13,524,391,934 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 1,485,618,615 | 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 | 431,070,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 287,380,000 | Loss to Second Previous Homestead Increase |