taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Deal ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-902/New Deal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 132,035,252 0.9622 137,222,253 132,035,252
B - MULTIFAMILY 794,557 N/A 794,557 794,557
C1 - VACANT LOTS 5,547,893 N/A 5,547,893 5,547,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,304,621 1.1165 13,707,791 15,304,621
D2 - FARM & RANCH IMP 1,305,997 N/A 1,305,997 1,305,997
E - NON-AG LAND AND IMPROVEMENTS 127,605,536 0.9278 137,535,607 127,605,536
F1 - COMMERCIAL REAL 55,722,301 0.9905 56,256,740 55,722,301
F2 - INDUSTRIAL REAL 89,531,138 N/A 89,531,138 89,531,138
G - ALL MINERALS 17,756,710 N/A 17,756,710 17,756,710
J - ALL UTILITIES 26,209,417 0.9939 26,370,276 26,209,417
L1 - COMMERCIAL PERSONAL 53,819,265 1.0201 52,758,813 53,819,265
L2 - INDUSTRIAL PERSONAL 165,724,088 N/A 165,724,088 165,724,088
M1 - MOBILE HOMES 11,345,342 N/A 11,345,342 11,345,342
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 634,530 N/A 634,530 634,530
S - SPECIAL INVENTORY 331,346 N/A 331,346 331,346
Subtotal 703,667,993 0 716,823,081 703,667,993
Less Total Deductions 210,685,102 0 213,831,827 210,685,102
Total Taxable Value 492,982,891 0 502,991,254 492,982,891

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 514,149,980 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,982,891 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 514,149,980 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 492,982,891 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 550,595,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 561,175,476 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 477,479,706 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 568,942,279 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 502,032,118 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 514,149,980 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,982,891 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 514,149,980 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 492,982,891 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 550,595,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 561,175,476 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 477,479,706 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 568,942,279 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 502,032,118 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,167,089 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 36,445,889 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,579,607 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,766,803 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,049,227 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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152-902-02/New Deal ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 132,035,252 0.9622 137,222,253 132,035,252
B - MULTIFAMILY 794,557 N/A 794,557 794,557
C1 - VACANT LOTS 5,547,893 N/A 5,547,893 5,547,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,304,621 1.1165 13,707,791 15,304,621
D2 - FARM & RANCH IMP 1,305,997 N/A 1,305,997 1,305,997
E - NON-AG LAND AND IMPROVEMENTS 127,605,536 0.9278 137,535,607 127,605,536
F1 - COMMERCIAL REAL 55,722,301 0.9905 56,256,740 55,722,301
F2 - INDUSTRIAL REAL 89,531,138 N/A 89,531,138 89,531,138
G - ALL MINERALS 17,756,710 N/A 17,756,710 17,756,710
J - ALL UTILITIES 26,209,417 0.9939 26,370,276 26,209,417
L1 - COMMERCIAL PERSONAL 53,819,265 1.0201 52,758,813 53,819,265
L2 - INDUSTRIAL PERSONAL 165,724,088 N/A 165,724,088 165,724,088
M1 - MOBILE HOMES 11,345,342 N/A 11,345,342 11,345,342
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 634,530 N/A 634,530 634,530
S - SPECIAL INVENTORY 331,346 N/A 331,346 331,346
Subtotal 703,667,993 716,823,081 703,667,993
Less Total Deductions 210,685,102 213,831,827 210,685,102
Total Taxable Value 492,982,891 502,991,254 492,982,891

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 514,149,980 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,982,891 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 514,149,980 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 492,982,891 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 550,595,869 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 561,175,476 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 477,479,706 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 568,942,279 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 502,032,118 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 514,149,980 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,982,891 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 514,149,980 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 492,982,891 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 550,595,869 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 561,175,476 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 477,479,706 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 568,942,279 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 502,032,118 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,167,089 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 36,445,889 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,579,607 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,766,803 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,049,227 Loss to the increase in the Over-65/Disabled Homestead

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