taxes Property Tax Assistance

2025 ISD Summary Worksheet

Livingston ISD (all splits)   Polk County  

187-Polk/Polk County

187-907/Livingston ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,240,048,236 1.0050 2,228,903,717 2,240,048,236
B - MULTIFAMILY 26,016,739 N/A 26,016,739 26,016,739
C1 - VACANT LOTS 216,503,090 0.9918 218,293,093 216,503,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,171,665 1.2052 23,375,490 28,171,665
D2 - FARM & RANCH IMP 5,543,208 N/A 5,543,208 5,543,208
E - NON-AG LAND AND IMPROVEMENTS 535,935,162 0.9942 539,061,720 535,935,162
F1 - COMMERCIAL REAL 380,799,712 0.9687 393,103,863 380,799,712
F2 - INDUSTRIAL REAL 70,796,292 N/A 70,796,292 70,796,292
G - ALL MINERALS 15,047,468 N/A 15,047,468 15,047,468
J - ALL UTILITIES 152,201,515 N/A 152,201,515 152,201,515
L1 - COMMERCIAL PERSONAL 106,255,915 N/A 106,255,915 106,255,915
L2 - INDUSTRIAL PERSONAL 111,775,228 N/A 111,775,228 111,775,228
M1 - MOBILE HOMES 157,432,501 N/A 157,432,501 157,432,501
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,222,398 N/A 4,222,398 4,222,398
S - SPECIAL INVENTORY 9,399,711 N/A 9,399,711 9,399,711
Subtotal 4,060,148,840 0 4,061,428,858 4,060,148,840
Less Total Deductions 1,416,146,097 0 1,412,539,618 1,416,146,097
Total Taxable Value 2,644,002,743 0 2,648,889,240 2,644,002,743

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 2,817,564,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,644,002,743 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,817,564,999 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,644,002,743 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,156,749,677 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,257,028,758 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,783,797,242 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 3,326,186,473 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,736,056,642 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 2,879,674,999 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,706,112,743 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,879,674,999 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,706,112,743 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,218,859,677 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,319,138,758 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,845,907,242 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 3,388,296,473 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,798,166,642 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 173,562,256 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 339,184,678 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 100,279,081 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 69,157,715 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 92,053,899 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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187-907-02/Livingston ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,240,048,236 1.0050 2,228,903,717 2,240,048,236
B - MULTIFAMILY 26,016,739 N/A 26,016,739 26,016,739
C1 - VACANT LOTS 216,503,090 0.9918 218,293,093 216,503,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,171,665 1.2052 23,375,490 28,171,665
D2 - FARM & RANCH IMP 5,543,208 N/A 5,543,208 5,543,208
E - NON-AG LAND AND IMPROVEMENTS 535,935,162 0.9942 539,061,720 535,935,162
F1 - COMMERCIAL REAL 380,799,712 0.9687 393,103,863 380,799,712
F2 - INDUSTRIAL REAL 70,796,292 N/A 70,796,292 70,796,292
G - ALL MINERALS 15,047,468 N/A 15,047,468 15,047,468
J - ALL UTILITIES 152,201,515 N/A 152,201,515 152,201,515
L1 - COMMERCIAL PERSONAL 106,255,915 N/A 106,255,915 106,255,915
L2 - INDUSTRIAL PERSONAL 111,775,228 N/A 111,775,228 111,775,228
M1 - MOBILE HOMES 157,432,501 N/A 157,432,501 157,432,501
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,222,398 N/A 4,222,398 4,222,398
S - SPECIAL INVENTORY 9,399,711 N/A 9,399,711 9,399,711
Subtotal 4,060,148,840 4,061,428,858 4,060,148,840
Less Total Deductions 1,416,146,097 1,412,539,618 1,416,146,097
Total Taxable Value 2,644,002,743 2,648,889,240 2,644,002,743

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 2,817,564,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,644,002,743 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,817,564,999 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,644,002,743 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,156,749,677 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,257,028,758 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,783,797,242 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 3,326,186,473 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,736,056,642 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 2,879,674,999 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,706,112,743 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,879,674,999 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,706,112,743 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,218,859,677 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,319,138,758 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,845,907,242 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 3,388,296,473 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,798,166,642 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 173,562,256 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 339,184,678 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 100,279,081 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 69,157,715 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 92,053,899 Loss to the increase in the Over-65/Disabled Homestead

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