taxes Property Tax Assistance

2025 ISD Summary Worksheet

Wellman-Union CISD (all splits)   Gaines County   Terry County  

083-Gaines/Gaines County

223-904/Wellman-Union CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 5,000 N/A 5,000 5,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 221,570 N/A 221,570 221,570
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 0 N/A 0 0
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 31,248 N/A 31,248 31,248
J - ALL UTILITIES 31,420 N/A 31,420 31,420
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 289,238 0 289,238 289,238
Less Total Deductions 0 0 0 0
Total Taxable Value 289,238 0 289,238 289,238

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 289,238 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 289,238 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 289,238 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 289,238 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 289,238 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 289,238 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 289,238 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
T19 289,238 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 289,238 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 289,238 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 289,238 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 289,238 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 289,238 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 289,238 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 289,238 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 289,238 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
T20 289,238 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 289,238 T-21 plus the loss to chapter 313 agreements and JETI agreements

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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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223-Terry/Terry County

223-904/Wellman-Union CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,484,687 N/A 5,484,687 5,484,687
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 61,688 N/A 61,688 61,688
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,404,751 0.7710 8,307,560 6,404,751
D2 - FARM & RANCH IMP 3,911,734 N/A 3,911,734 3,911,734
E - NON-AG LAND AND IMPROVEMENTS 35,526,988 0.9060 39,213,011 35,526,988
F1 - COMMERCIAL REAL 1,006,720 N/A 1,006,720 1,006,720
F2 - INDUSTRIAL REAL 8,525,970 N/A 8,525,970 8,525,970
G - ALL MINERALS 35,167,978 1.0001 35,164,462 35,167,978
J - ALL UTILITIES 16,554,890 0.8564 19,330,792 16,554,890
L1 - COMMERCIAL PERSONAL 70,831 N/A 70,831 70,831
L2 - INDUSTRIAL PERSONAL 32,278,692 N/A 32,278,692 32,278,692
M1 - MOBILE HOMES 547,965 N/A 547,965 547,965
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 145,542,894 0 153,904,112 145,542,894
Less Total Deductions 17,437,235 0 17,437,235 17,437,235
Total Taxable Value 128,105,659 0 136,466,877 128,105,659

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 130,780,520 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,105,659 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 130,780,520 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,105,659 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 136,512,851 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 138,185,110 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 128,105,659 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
T19 139,396,110 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 128,442,640 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 130,780,520 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,105,659 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 130,780,520 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,105,659 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 136,512,851 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 138,185,110 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 128,105,659 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
T20 139,396,110 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 128,442,640 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,674,861 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 5,732,331 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,672,259 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,211,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 336,981 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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223-904-02/Wellman-Union CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,484,687 N/A 5,484,687 5,484,687
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 66,688 N/A 66,688 66,688
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,626,321 0.7769 8,529,130 6,626,321
D2 - FARM & RANCH IMP 3,911,734 N/A 3,911,734 3,911,734
E - NON-AG LAND AND IMPROVEMENTS 35,526,988 0.9060 39,213,011 35,526,988
F1 - COMMERCIAL REAL 1,006,720 N/A 1,006,720 1,006,720
F2 - INDUSTRIAL REAL 8,525,970 N/A 8,525,970 8,525,970
G - ALL MINERALS 35,199,226 1.0001 35,195,710 35,199,226
J - ALL UTILITIES 16,586,310 0.8566 19,362,212 16,586,310
L1 - COMMERCIAL PERSONAL 70,831 N/A 70,831 70,831
L2 - INDUSTRIAL PERSONAL 32,278,692 N/A 32,278,692 32,278,692
M1 - MOBILE HOMES 547,965 N/A 547,965 547,965
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 145,832,132 154,193,350 145,832,132
Less Total Deductions 17,437,235 17,437,235 17,437,235
Total Taxable Value 128,394,897 136,756,115 128,394,897

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 131,069,758 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,394,897 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 131,069,758 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,394,897 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 136,802,089 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 138,474,348 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 128,394,897 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
T19 139,685,348 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 128,731,878 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 131,069,758 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,394,897 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 131,069,758 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,394,897 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 136,802,089 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 138,474,348 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 128,394,897 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
T20 139,685,348 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 128,731,878 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,674,861 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 5,732,331 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,672,259 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,211,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 336,981 Loss to the increase in the Over-65/Disabled Homestead

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