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2023 ISD Summary Worksheet
152-Lubbock/Lubbock County
152-906/Lubbock-Cooper ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 4,780,163,941 | 0.9865 | 4,845,579,261 | 4,780,163,941 |
| B - MULTIFAMILY | 266,396,295 | N/A | 266,396,295 | 266,396,295 |
| C1 - VACANT LOTS | 154,985,717 | N/A | 154,985,717 | 154,985,717 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 9,520,887 | 0.7258 | 13,117,018 | 9,520,887 |
| D2 - FARM & RANCH IMP | 1,250,294 | N/A | 1,250,294 | 1,250,294 |
| E - NON-AG LAND AND IMPROVEMENTS | 407,838,936 | N/A | 407,838,936 | 407,838,936 |
| F1 - COMMERCIAL REAL | 698,646,140 | 1.0351 | 674,955,212 | 698,646,140 |
| F2 - INDUSTRIAL REAL | 7,988,504 | N/A | 7,988,504 | 7,988,504 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 63,643,527 | N/A | 63,643,527 | 63,643,527 |
| L1 - COMMERCIAL PERSONAL | 229,220,166 | N/A | 229,220,166 | 229,220,166 |
| L2 - INDUSTRIAL PERSONAL | 9,504,594 | N/A | 9,504,594 | 9,504,594 |
| M1 - MOBILE HOMES | 7,410,293 | N/A | 7,410,293 | 7,410,293 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 52,272,674 | N/A | 52,272,674 | 52,272,674 |
| S - SPECIAL INVENTORY | 4,165,211 | N/A | 4,165,211 | 4,165,211 |
| Subtotal | 6,693,007,179 | 0 | 6,738,327,702 | 6,693,007,179 |
| Less Total Deductions | 1,585,645,722 | 0 | 1,601,906,651 | 1,585,645,722 |
| Total Taxable Value | 5,107,361,457 | 0 | 5,136,421,051 | 5,107,361,457 |
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 | 5,634,932,739 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 5,107,361,457 | 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 | 5,634,932,739 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 5,107,361,457 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 5,783,732,739 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 5,882,932,739 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 5,142,976,749 | 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 | 5,634,932,739 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 5,107,361,457 | 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 | 5,634,932,739 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 5,107,361,457 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 5,783,732,739 | T13 plus the loss to the chapter 313 agreement |
| T16 | 5,882,932,739 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 5,142,976,749 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 527,571,282 | 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 | 148,800,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 99,200,000 | 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
152-906-02/Lubbock-Cooper ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 4,780,163,941 | 0.9865 | 4,845,579,261 | 4,780,163,941 |
| B - MULTIFAMILY | 266,396,295 | N/A | 266,396,295 | 266,396,295 |
| C1 - VACANT LOTS | 154,985,717 | N/A | 154,985,717 | 154,985,717 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 9,520,887 | 0.7258 | 13,117,018 | 9,520,887 |
| D2 - FARM & RANCH IMP | 1,250,294 | N/A | 1,250,294 | 1,250,294 |
| E - NON-AG LAND AND IMPROVEMENTS | 407,838,936 | N/A | 407,838,936 | 407,838,936 |
| F1 - COMMERCIAL REAL | 698,646,140 | 1.0351 | 674,955,212 | 698,646,140 |
| F2 - INDUSTRIAL REAL | 7,988,504 | N/A | 7,988,504 | 7,988,504 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 63,643,527 | N/A | 63,643,527 | 63,643,527 |
| L1 - COMMERCIAL PERSONAL | 229,220,166 | N/A | 229,220,166 | 229,220,166 |
| L2 - INDUSTRIAL PERSONAL | 9,504,594 | N/A | 9,504,594 | 9,504,594 |
| M1 - MOBILE HOMES | 7,410,293 | N/A | 7,410,293 | 7,410,293 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 52,272,674 | N/A | 52,272,674 | 52,272,674 |
| S - SPECIAL INVENTORY | 4,165,211 | N/A | 4,165,211 | 4,165,211 |
| Subtotal | 6,693,007,179 | 6,738,327,702 | 6,693,007,179 | |
| Less Total Deductions | 1,585,645,722 | 1,601,906,651 | 1,585,645,722 | |
| Total Taxable Value | 5,107,361,457 | 5,136,421,051 | 5,107,361,457 |
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 | 5,634,932,739 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 5,107,361,457 | 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 | 5,634,932,739 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 5,107,361,457 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 5,783,732,739 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 5,882,932,739 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 5,142,976,749 | 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 | 5,634,932,739 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 5,107,361,457 | 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 | 5,634,932,739 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 5,107,361,457 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 5,783,732,739 | T13 plus the loss to the chapter 313 agreement |
| T16 | 5,882,932,739 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 5,142,976,749 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 527,571,282 | 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 | 148,800,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 99,200,000 | Loss to Second Previous Homestead Increase |