taxes Property Tax Assistance

2025 ISD Summary Worksheet

Vega ISD (all splits)   Deaf Smith County   Oldham County  

059-Deaf Smith/Deaf Smith County

180-902/Vega ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,070 N/A 17,070 17,070
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,908,350 1.3538 7,319,140 9,908,350
D2 - FARM & RANCH IMP 1,201,950 N/A 1,201,950 1,201,950
E - NON-AG LAND AND IMPROVEMENTS 10,620,750 1.1206 9,477,735 10,620,750
F1 - COMMERCIAL REAL 334,080 N/A 334,080 334,080
F2 - INDUSTRIAL REAL 9,365,390 N/A 9,365,390 9,365,390
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,164,740 0.9249 2,340,512 2,164,740
L1 - COMMERCIAL PERSONAL 534,160 N/A 534,160 534,160
L2 - INDUSTRIAL PERSONAL 5,785,000 N/A 5,785,000 5,785,000
M1 - MOBILE HOMES 124,330 N/A 124,330 124,330
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 40,055,820 0 36,499,367 40,055,820
Less Total Deductions 5,774,779 0 5,774,779 5,774,779
Total Taxable Value 34,281,041 0 30,724,588 34,281,041

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 35,200,325 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 34,281,041 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 35,200,325 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 34,281,041 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 36,801,018 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,221,017 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 34,446,147 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 37,501,015 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 34,836,631 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 36,170,895 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 35,251,611 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 36,170,895 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 35,251,611 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,771,588 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 38,191,587 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 35,416,717 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 38,471,585 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 35,807,201 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 919,284 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 1,600,693 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 419,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 279,998 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 555,590 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE.


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180-Oldham/Oldham County

180-902/Vega ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 44,521,598 N/A 44,521,598 44,521,598
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,830,335 N/A 1,830,335 1,830,335
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,054,432 N/A 17,054,432 17,054,432
D2 - FARM & RANCH IMP 385,780 N/A 385,780 385,780
E - NON-AG LAND AND IMPROVEMENTS 27,049,861 N/A 27,049,861 27,049,861
F1 - COMMERCIAL REAL 11,202,407 N/A 11,202,407 11,202,407
F2 - INDUSTRIAL REAL 186,242,480 N/A 186,242,480 186,242,480
G - ALL MINERALS 2,621,793 N/A 2,621,793 2,621,793
J - ALL UTILITIES 12,904,870 N/A 12,904,870 12,904,870
L1 - COMMERCIAL PERSONAL 5,652,610 N/A 5,652,610 5,652,610
L2 - INDUSTRIAL PERSONAL 16,262,840 N/A 16,262,840 16,262,840
M1 - MOBILE HOMES 2,435,026 N/A 2,435,026 2,435,026
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 328,164,032 0 328,164,032 328,164,032
Less Total Deductions 51,173,398 0 51,173,398 51,173,398
Total Taxable Value 276,990,634 0 276,990,634 276,990,634

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 283,877,268 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 276,990,634 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 283,877,268 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 276,990,634 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 298,569,271 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 303,139,606 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 278,532,793 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 306,288,525 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 278,378,382 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 294,506,498 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 287,619,864 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 294,506,498 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 287,619,864 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 309,198,501 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 313,768,836 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 289,162,023 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 316,917,755 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 289,007,612 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,886,634 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 14,692,003 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,570,335 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,148,919 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,387,748 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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180-902-02/Vega ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 44,538,668 N/A 44,538,668 44,538,668
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,830,335 N/A 1,830,335 1,830,335
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,962,782 1.1062 24,373,572 26,962,782
D2 - FARM & RANCH IMP 1,587,730 N/A 1,587,730 1,587,730
E - NON-AG LAND AND IMPROVEMENTS 37,670,611 1.0313 36,527,596 37,670,611
F1 - COMMERCIAL REAL 11,536,487 N/A 11,536,487 11,536,487
F2 - INDUSTRIAL REAL 195,607,870 N/A 195,607,870 195,607,870
G - ALL MINERALS 2,621,793 N/A 2,621,793 2,621,793
J - ALL UTILITIES 15,069,610 0.9885 15,245,382 15,069,610
L1 - COMMERCIAL PERSONAL 6,186,770 N/A 6,186,770 6,186,770
L2 - INDUSTRIAL PERSONAL 22,047,840 N/A 22,047,840 22,047,840
M1 - MOBILE HOMES 2,559,356 N/A 2,559,356 2,559,356
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 368,219,852 364,663,399 368,219,852
Less Total Deductions 56,948,177 56,948,177 56,948,177
Total Taxable Value 311,271,675 307,715,222 311,271,675

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 319,077,593 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 311,271,675 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 319,077,593 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 311,271,675 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 335,370,289 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 340,360,623 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 312,978,940 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 343,789,540 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 313,215,013 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 330,677,393 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 322,871,475 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 330,677,393 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 322,871,475 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 346,970,089 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 351,960,423 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 324,578,740 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 355,389,340 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 324,814,813 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,805,918 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 16,292,696 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,990,334 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,428,917 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,943,338 Loss to the increase in the Over-65/Disabled Homestead

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