taxes Property Tax Assistance

2024 ISD Summary Worksheet

Wink-Loving ISD (all splits)   Loving County   Winkler County  

151-Loving/Loving County

248-902/Wink-Loving ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 858,940 N/A 858,940 858,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 60,760 N/A 60,760 60,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 529,296 1.2337 429,042 529,296
D2 - FARM & RANCH IMP 433,980 N/A 433,980 433,980
E - NON-AG LAND AND IMPROVEMENTS 2,881,950 N/A 2,881,950 2,881,950
F1 - COMMERCIAL REAL 7,488,880 N/A 7,488,880 7,488,880
F2 - INDUSTRIAL REAL 931,233,980 N/A 931,233,980 931,233,980
G - ALL MINERALS 15,450,555,620 0.9987 15,470,667,488 15,450,555,620
J - ALL UTILITIES 2,217,598,190 0.9343 2,373,539,752 2,217,598,190
L1 - COMMERCIAL PERSONAL 2,804,170 N/A 2,804,170 2,804,170
L2 - INDUSTRIAL PERSONAL 304,179,420 N/A 304,179,420 304,179,420
M1 - MOBILE HOMES 755,950 N/A 755,950 755,950
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 18,919,381,136 0 19,095,334,312 18,919,381,136
Less Total Deductions 953,572,940 0 953,572,940 953,572,940
Total Taxable Value 17,965,808,196 0 18,141,761,372 17,965,808,196

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 17,965,808,196 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,965,808,196 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 17,965,808,196 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,965,808,196 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 17,965,955,856 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,966,125,856 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 17,965,814,128 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 18,499,941,936 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 18,499,941,936 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 18,499,941,936 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 18,499,941,936 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,500,089,596 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 18,500,259,596 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 18,499,947,868 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 147,660 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 170,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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248-Winkler/Winkler County

248-902/Wink-Loving ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 33,673,325 N/A 33,673,325 33,673,325
B - MULTIFAMILY 74,990 N/A 74,990 74,990
C1 - VACANT LOTS 196,430 N/A 196,430 196,430
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 543,760 1.0210 532,552 543,760
D2 - FARM & RANCH IMP 115,172 N/A 115,172 115,172
E - NON-AG LAND AND IMPROVEMENTS 14,461,225 N/A 14,461,225 14,461,225
F1 - COMMERCIAL REAL 7,237,149 N/A 7,237,149 7,237,149
F2 - INDUSTRIAL REAL 380,577,070 N/A 380,577,070 380,577,070
G - ALL MINERALS 1,458,938,350 0.9996 1,459,522,159 1,458,938,350
J - ALL UTILITIES 940,431,810 0.9266 1,014,927,488 940,431,810
L1 - COMMERCIAL PERSONAL 2,114,430 N/A 2,114,430 2,114,430
L2 - INDUSTRIAL PERSONAL 105,753,040 N/A 105,753,040 105,753,040
M1 - MOBILE HOMES 5,390,520 N/A 5,390,520 5,390,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,949,507,271 0 3,024,575,550 2,949,507,271
Less Total Deductions 265,321,023 0 265,321,023 265,321,023
Total Taxable Value 2,684,186,248 0 2,759,254,527 2,684,186,248

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 2,688,780,136 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,684,186,248 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,688,033,982 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,683,440,094 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,691,270,136 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,692,930,136 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,684,388,670 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 2,846,464,816 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,841,870,928 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,845,718,662 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,841,124,774 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,848,954,816 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,850,614,816 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,842,073,350 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,593,888 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 746,154 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,490,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,660,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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248-902-02/Wink-Loving ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 34,532,265 N/A 34,532,265 34,532,265
B - MULTIFAMILY 74,990 N/A 74,990 74,990
C1 - VACANT LOTS 257,190 N/A 257,190 257,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,073,056 1.1159 961,594 1,073,056
D2 - FARM & RANCH IMP 549,152 N/A 549,152 549,152
E - NON-AG LAND AND IMPROVEMENTS 17,343,175 N/A 17,343,175 17,343,175
F1 - COMMERCIAL REAL 14,726,029 N/A 14,726,029 14,726,029
F2 - INDUSTRIAL REAL 1,311,811,050 N/A 1,311,811,050 1,311,811,050
G - ALL MINERALS 16,909,493,970 0.9988 16,930,189,647 16,909,493,970
J - ALL UTILITIES 3,158,030,000 0.9320 3,388,467,240 3,158,030,000
L1 - COMMERCIAL PERSONAL 4,918,600 N/A 4,918,600 4,918,600
L2 - INDUSTRIAL PERSONAL 409,932,460 N/A 409,932,460 409,932,460
M1 - MOBILE HOMES 6,146,470 N/A 6,146,470 6,146,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 21,868,888,407 22,119,909,862 21,868,888,407
Less Total Deductions 1,218,893,963 1,218,893,963 1,218,893,963
Total Taxable Value 20,649,994,444 20,901,015,899 20,649,994,444

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 20,654,588,332 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,649,994,444 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 20,653,842,178 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,649,248,290 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 20,657,225,992 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 20,659,055,992 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 20,650,202,798 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 21,346,406,752 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,341,812,864 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 21,345,660,598 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,341,066,710 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,349,044,412 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 21,350,874,412 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 21,342,021,218 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,593,888 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 746,154 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,637,660 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,830,000 Loss to the third most recent increase in the state-mandated homestead exemption

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