taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lubbock ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-901/Lubbock ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,005,347,144 0.9938 10,067,767,301 10,005,347,144
B - MULTIFAMILY 1,876,168,065 1.0116 1,854,654,078 1,876,168,065
C1 - VACANT LOTS 108,187,100 N/A 108,187,100 108,187,100
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,907,176 1.2369 1,541,911 1,907,176
D2 - FARM & RANCH IMP 182,737 N/A 182,737 182,737
E - NON-AG LAND AND IMPROVEMENTS 20,996,992 N/A 20,996,992 20,996,992
F1 - COMMERCIAL REAL 3,150,233,746 0.9514 3,311,155,924 3,150,233,746
F2 - INDUSTRIAL REAL 161,872,842 N/A 161,872,842 161,872,842
G - ALL MINERALS 16,678,060 N/A 16,678,060 16,678,060
J - ALL UTILITIES 317,935,633 0.9822 323,697,448 317,935,633
L1 - COMMERCIAL PERSONAL 1,516,052,192 0.9766 1,552,377,833 1,516,052,192
L2 - INDUSTRIAL PERSONAL 447,370,634 N/A 447,370,634 447,370,634
M1 - MOBILE HOMES 6,276,839 N/A 6,276,839 6,276,839
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,440,934 N/A 6,440,934 6,440,934
S - SPECIAL INVENTORY 84,223,587 N/A 84,223,587 84,223,587
Subtotal 17,719,873,681 0 17,963,424,220 17,719,873,681
Less Total Deductions 5,057,875,548 0 5,077,960,839 5,057,875,548
Total Taxable Value 12,661,998,133 0 12,885,463,381 12,661,998,133

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 13,566,809,786 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,661,998,133 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,566,809,786 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,661,998,133 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,158,603,383 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,593,859,759 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 11,938,131,666 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 15,886,193,670 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,091,156,406 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 13,566,809,786 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,661,998,133 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,566,809,786 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,661,998,133 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,158,603,383 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,593,859,759 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 11,938,131,666 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 15,886,193,670 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,091,156,406 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 904,811,653 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 1,591,793,597 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 435,256,376 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 292,333,911 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 429,158,273 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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152-901-02/Lubbock ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,005,347,144 0.9938 10,067,767,301 10,005,347,144
B - MULTIFAMILY 1,876,168,065 1.0116 1,854,654,078 1,876,168,065
C1 - VACANT LOTS 108,187,100 N/A 108,187,100 108,187,100
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,907,176 1.2369 1,541,911 1,907,176
D2 - FARM & RANCH IMP 182,737 N/A 182,737 182,737
E - NON-AG LAND AND IMPROVEMENTS 20,996,992 N/A 20,996,992 20,996,992
F1 - COMMERCIAL REAL 3,150,233,746 0.9514 3,311,155,924 3,150,233,746
F2 - INDUSTRIAL REAL 161,872,842 N/A 161,872,842 161,872,842
G - ALL MINERALS 16,678,060 N/A 16,678,060 16,678,060
J - ALL UTILITIES 317,935,633 0.9822 323,697,448 317,935,633
L1 - COMMERCIAL PERSONAL 1,516,052,192 0.9766 1,552,377,833 1,516,052,192
L2 - INDUSTRIAL PERSONAL 447,370,634 N/A 447,370,634 447,370,634
M1 - MOBILE HOMES 6,276,839 N/A 6,276,839 6,276,839
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,440,934 N/A 6,440,934 6,440,934
S - SPECIAL INVENTORY 84,223,587 N/A 84,223,587 84,223,587
Subtotal 17,719,873,681 17,963,424,220 17,719,873,681
Less Total Deductions 5,057,875,548 5,077,960,839 5,057,875,548
Total Taxable Value 12,661,998,133 12,885,463,381 12,661,998,133

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 13,566,809,786 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,661,998,133 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,566,809,786 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,661,998,133 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,158,603,383 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,593,859,759 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 11,938,131,666 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 15,886,193,670 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,091,156,406 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 13,566,809,786 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,661,998,133 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,566,809,786 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,661,998,133 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,158,603,383 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,593,859,759 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 11,938,131,666 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 15,886,193,670 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,091,156,406 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 904,811,653 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 1,591,793,597 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 435,256,376 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 292,333,911 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 429,158,273 Loss to the increase in the Over-65/Disabled Homestead

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