taxes Property Tax Assistance

2025 ISD Summary Worksheet

Idalou ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-910/Idalou ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 195,552,766 1.0465 186,863,608 195,552,766
B - MULTIFAMILY 3,133,152 N/A 3,133,152 3,133,152
C1 - VACANT LOTS 7,011,972 N/A 7,011,972 7,011,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,524,714 1.2459 13,263,667 16,524,714
D2 - FARM & RANCH IMP 452,987 N/A 452,987 452,987
E - NON-AG LAND AND IMPROVEMENTS 185,265,139 0.9698 191,034,377 185,265,139
F1 - COMMERCIAL REAL 27,273,144 0.9692 28,139,851 27,273,144
F2 - INDUSTRIAL REAL 7,073,761 N/A 7,073,761 7,073,761
G - ALL MINERALS 12,006,580 N/A 12,006,580 12,006,580
J - ALL UTILITIES 14,859,323 N/A 14,859,323 14,859,323
L1 - COMMERCIAL PERSONAL 108,229,345 0.9784 110,618,709 108,229,345
L2 - INDUSTRIAL PERSONAL 1,834,815 N/A 1,834,815 1,834,815
M1 - MOBILE HOMES 1,390,377 N/A 1,390,377 1,390,377
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,937,626 N/A 4,937,626 4,937,626
S - SPECIAL INVENTORY 24,163 N/A 24,163 24,163
Subtotal 585,569,864 0 582,644,968 585,569,864
Less Total Deductions 172,889,556 0 168,706,193 172,889,556
Total Taxable Value 412,680,308 0 413,938,775 412,680,308

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 444,578,277 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 412,680,308 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 444,578,277 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 412,680,308 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 499,293,819 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 513,829,772 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 391,894,959 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 523,667,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 424,111,860 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 444,578,277 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 412,680,308 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 444,578,277 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 412,680,308 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 499,293,819 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 513,829,772 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 391,894,959 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 523,667,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 424,111,860 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,897,969 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 54,715,542 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,535,953 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,838,169 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,431,552 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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152-910-02/Idalou ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 195,552,766 1.0465 186,863,608 195,552,766
B - MULTIFAMILY 3,133,152 N/A 3,133,152 3,133,152
C1 - VACANT LOTS 7,011,972 N/A 7,011,972 7,011,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,524,714 1.2459 13,263,667 16,524,714
D2 - FARM & RANCH IMP 452,987 N/A 452,987 452,987
E - NON-AG LAND AND IMPROVEMENTS 185,265,139 0.9698 191,034,377 185,265,139
F1 - COMMERCIAL REAL 27,273,144 0.9692 28,139,851 27,273,144
F2 - INDUSTRIAL REAL 7,073,761 N/A 7,073,761 7,073,761
G - ALL MINERALS 12,006,580 N/A 12,006,580 12,006,580
J - ALL UTILITIES 14,859,323 N/A 14,859,323 14,859,323
L1 - COMMERCIAL PERSONAL 108,229,345 0.9784 110,618,709 108,229,345
L2 - INDUSTRIAL PERSONAL 1,834,815 N/A 1,834,815 1,834,815
M1 - MOBILE HOMES 1,390,377 N/A 1,390,377 1,390,377
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,937,626 N/A 4,937,626 4,937,626
S - SPECIAL INVENTORY 24,163 N/A 24,163 24,163
Subtotal 585,569,864 582,644,968 585,569,864
Less Total Deductions 172,889,556 168,706,193 172,889,556
Total Taxable Value 412,680,308 413,938,775 412,680,308

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 444,578,277 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 412,680,308 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 444,578,277 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 412,680,308 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 499,293,819 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 513,829,772 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 391,894,959 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 523,667,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 424,111,860 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 444,578,277 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 412,680,308 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 444,578,277 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 412,680,308 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 499,293,819 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 513,829,772 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 391,894,959 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 523,667,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 424,111,860 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,897,969 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 54,715,542 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,535,953 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,838,169 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,431,552 Loss to the increase in the Over-65/Disabled Homestead

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