taxes Property Tax Assistance

2025 ISD Summary Worksheet

Abernathy ISD (all splits)   Hale County   Lubbock County  

095-Hale/Hale County

095-901/Abernathy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 103,546,110 N/A 103,546,110 103,546,110
B - MULTIFAMILY 2,544,587 N/A 2,544,587 2,544,587
C1 - VACANT LOTS 1,132,546 N/A 1,132,546 1,132,546
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,846,311 N/A 8,846,311 8,846,311
D2 - FARM & RANCH IMP 1,895,797 N/A 1,895,797 1,895,797
E - NON-AG LAND AND IMPROVEMENTS 32,545,718 N/A 32,545,718 32,545,718
F1 - COMMERCIAL REAL 11,019,870 N/A 11,019,870 11,019,870
F2 - INDUSTRIAL REAL 113,564,825 N/A 113,564,825 113,564,825
G - ALL MINERALS 97,872,130 N/A 97,872,130 97,872,130
J - ALL UTILITIES 97,149,762 N/A 97,149,762 97,149,762
L1 - COMMERCIAL PERSONAL 7,888,289 N/A 7,888,289 7,888,289
L2 - INDUSTRIAL PERSONAL 112,587,471 N/A 112,587,471 112,587,471
M1 - MOBILE HOMES 68,934 N/A 68,934 68,934
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 63,085 N/A 63,085 63,085
Subtotal 590,725,435 0 590,725,435 590,725,435
Less Total Deductions 93,624,195 0 93,624,195 93,624,195
Total Taxable Value 497,101,240 0 497,101,240 497,101,240

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 508,393,556 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,101,240 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 508,393,556 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,101,240 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 533,632,725 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 541,768,739 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 500,487,792 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 547,471,448 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 500,268,783 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 508,393,556 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,101,240 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 508,393,556 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,101,240 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 533,632,725 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 541,768,739 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 500,487,792 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 547,471,448 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 500,268,783 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,292,316 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 25,239,169 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,136,014 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,702,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,167,543 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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152-Lubbock/Lubbock County

095-901/Abernathy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 46,706,245 1.0411 44,862,400 46,706,245
B - MULTIFAMILY 1,099,442 N/A 1,099,442 1,099,442
C1 - VACANT LOTS 2,506,253 N/A 2,506,253 2,506,253
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,039,407 0.9996 5,041,598 5,039,407
D2 - FARM & RANCH IMP 259,079 N/A 259,079 259,079
E - NON-AG LAND AND IMPROVEMENTS 37,067,047 1.0130 36,591,359 37,067,047
F1 - COMMERCIAL REAL 9,778,893 0.9370 10,436,385 9,778,893
F2 - INDUSTRIAL REAL 875,172 N/A 875,172 875,172
G - ALL MINERALS 14,582,850 1.0005 14,575,562 14,582,850
J - ALL UTILITIES 10,894,754 0.8877 12,273,013 10,894,754
L1 - COMMERCIAL PERSONAL 1,673,212 N/A 1,673,212 1,673,212
L2 - INDUSTRIAL PERSONAL 15,835,498 N/A 15,835,498 15,835,498
M1 - MOBILE HOMES 1,051,066 N/A 1,051,066 1,051,066
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 502,349 N/A 502,349 502,349
S - SPECIAL INVENTORY 985,008 N/A 985,008 985,008
Subtotal 148,856,275 0 148,567,396 148,856,275
Less Total Deductions 42,196,592 0 41,565,801 42,196,592
Total Taxable Value 106,659,683 0 107,001,595 106,659,683

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 113,364,163 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 106,659,683 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 113,364,163 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 106,659,683 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 126,070,625 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 129,755,294 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 102,531,923 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 132,287,619 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 108,088,006 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 113,364,163 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 106,659,683 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 113,364,163 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 106,659,683 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 126,070,625 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 129,755,294 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 102,531,923 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 132,287,619 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 108,088,006 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,704,480 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 12,706,462 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,684,669 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,532,325 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,428,323 Loss to the increase in the Over-65/Disabled Homestead

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


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095-901-02/Abernathy ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 150,252,355 1.0124 148,408,510 150,252,355
B - MULTIFAMILY 3,644,029 N/A 3,644,029 3,644,029
C1 - VACANT LOTS 3,638,799 N/A 3,638,799 3,638,799
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,885,718 0.9998 13,887,909 13,885,718
D2 - FARM & RANCH IMP 2,154,876 N/A 2,154,876 2,154,876
E - NON-AG LAND AND IMPROVEMENTS 69,612,765 1.0069 69,137,077 69,612,765
F1 - COMMERCIAL REAL 20,798,763 0.9694 21,456,255 20,798,763
F2 - INDUSTRIAL REAL 114,439,997 N/A 114,439,997 114,439,997
G - ALL MINERALS 112,454,980 1.0001 112,447,692 112,454,980
J - ALL UTILITIES 108,044,516 0.9874 109,422,775 108,044,516
L1 - COMMERCIAL PERSONAL 9,561,501 N/A 9,561,501 9,561,501
L2 - INDUSTRIAL PERSONAL 128,422,969 N/A 128,422,969 128,422,969
M1 - MOBILE HOMES 1,120,000 N/A 1,120,000 1,120,000
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 502,349 N/A 502,349 502,349
S - SPECIAL INVENTORY 1,048,093 N/A 1,048,093 1,048,093
Subtotal 739,581,710 739,292,831 739,581,710
Less Total Deductions 135,820,787 135,189,996 135,820,787
Total Taxable Value 603,760,923 604,102,835 603,760,923

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 621,757,719 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 603,760,923 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 621,757,719 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 603,760,923 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 659,703,350 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 671,524,033 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 603,019,715 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 679,759,067 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 608,356,789 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 621,757,719 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 603,760,923 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 621,757,719 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 603,760,923 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 659,703,350 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 671,524,033 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 603,019,715 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 679,759,067 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 608,356,789 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,996,796 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 37,945,631 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,820,683 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,235,034 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,595,866 Loss to the increase in the Over-65/Disabled Homestead

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