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2023 ISD Summary Worksheet
152-Lubbock/Lubbock County
152-908/Roosevelt ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 263,844,823 | 1.0350 | 254,922,534 | 263,844,823 |
| B - MULTIFAMILY | 1,231,752 | N/A | 1,231,752 | 1,231,752 |
| C1 - VACANT LOTS | 8,257,025 | N/A | 8,257,025 | 8,257,025 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,345,653 | 0.7787 | 14,570,892 | 11,345,653 |
| D2 - FARM & RANCH IMP | 943,194 | N/A | 943,194 | 943,194 |
| E - NON-AG LAND AND IMPROVEMENTS | 54,389,546 | 0.8848 | 61,471,006 | 54,389,546 |
| F1 - COMMERCIAL REAL | 28,213,227 | 0.9955 | 28,340,760 | 28,213,227 |
| F2 - INDUSTRIAL REAL | 8,165,841 | N/A | 8,165,841 | 8,165,841 |
| G - ALL MINERALS | 26,996,760 | 0.9742 | 27,711,722 | 26,996,760 |
| J - ALL UTILITIES | 15,653,081 | N/A | 15,653,081 | 15,653,081 |
| L1 - COMMERCIAL PERSONAL | 22,264,345 | 1.1175 | 19,923,351 | 22,264,345 |
| L2 - INDUSTRIAL PERSONAL | 3,195,312 | N/A | 3,195,312 | 3,195,312 |
| M1 - MOBILE HOMES | 9,183,727 | N/A | 9,183,727 | 9,183,727 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 11,900 | N/A | 11,900 | 11,900 |
| S - SPECIAL INVENTORY | 178,006 | N/A | 178,006 | 178,006 |
| Subtotal | 453,874,192 | 0 | 453,760,103 | 453,874,192 |
| Less Total Deductions | 141,764,858 | 0 | 137,955,607 | 141,764,858 |
| Total Taxable Value | 312,109,334 | 0 | 315,804,496 | 312,109,334 |
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 | 346,338,319 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 312,109,334 | 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 | 346,338,319 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 312,109,334 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 365,028,319 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 377,488,319 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 319,515,837 | 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 | 346,338,319 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 312,109,334 | 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 | 346,338,319 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 312,109,334 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 365,028,319 | T13 plus the loss to the chapter 313 agreement |
| T16 | 377,488,319 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 319,515,837 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 34,228,985 | 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 | 18,690,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 12,460,000 | 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
152-908-02/Roosevelt ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 263,844,823 | 1.0350 | 254,922,534 | 263,844,823 |
| B - MULTIFAMILY | 1,231,752 | N/A | 1,231,752 | 1,231,752 |
| C1 - VACANT LOTS | 8,257,025 | N/A | 8,257,025 | 8,257,025 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,345,653 | 0.7787 | 14,570,892 | 11,345,653 |
| D2 - FARM & RANCH IMP | 943,194 | N/A | 943,194 | 943,194 |
| E - NON-AG LAND AND IMPROVEMENTS | 54,389,546 | 0.8848 | 61,471,006 | 54,389,546 |
| F1 - COMMERCIAL REAL | 28,213,227 | 0.9955 | 28,340,760 | 28,213,227 |
| F2 - INDUSTRIAL REAL | 8,165,841 | N/A | 8,165,841 | 8,165,841 |
| G - ALL MINERALS | 26,996,760 | 0.9742 | 27,711,722 | 26,996,760 |
| J - ALL UTILITIES | 15,653,081 | N/A | 15,653,081 | 15,653,081 |
| L1 - COMMERCIAL PERSONAL | 22,264,345 | 1.1175 | 19,923,351 | 22,264,345 |
| L2 - INDUSTRIAL PERSONAL | 3,195,312 | N/A | 3,195,312 | 3,195,312 |
| M1 - MOBILE HOMES | 9,183,727 | N/A | 9,183,727 | 9,183,727 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 11,900 | N/A | 11,900 | 11,900 |
| S - SPECIAL INVENTORY | 178,006 | N/A | 178,006 | 178,006 |
| Subtotal | 453,874,192 | 453,760,103 | 453,874,192 | |
| Less Total Deductions | 141,764,858 | 137,955,607 | 141,764,858 | |
| Total Taxable Value | 312,109,334 | 315,804,496 | 312,109,334 |
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 | 346,338,319 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 312,109,334 | 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 | 346,338,319 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 312,109,334 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 365,028,319 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 377,488,319 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 319,515,837 | 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 | 346,338,319 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 312,109,334 | 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 | 346,338,319 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 312,109,334 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 365,028,319 | T13 plus the loss to the chapter 313 agreement |
| T16 | 377,488,319 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 319,515,837 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 34,228,985 | 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 | 18,690,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 12,460,000 | Loss to Second Previous Homestead Increase |