taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lufkin ISD (all splits)   Angelina County  

003-Angelina/Angelina County

003-903/Lufkin ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,382,874,338 N/A 2,382,874,338 2,382,874,338
B - MULTIFAMILY 122,553,326 N/A 122,553,326 122,553,326
C1 - VACANT LOTS 94,731,912 N/A 94,731,912 94,731,912
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,178,605 N/A 11,178,605 11,178,605
D2 - FARM & RANCH IMP 4,751,823 N/A 4,751,823 4,751,823
E - NON-AG LAND AND IMPROVEMENTS 223,403,487 N/A 223,403,487 223,403,487
F1 - COMMERCIAL REAL 760,176,733 N/A 760,176,733 760,176,733
F2 - INDUSTRIAL REAL 107,247,250 N/A 107,247,250 107,247,250
G - ALL MINERALS 105,966,675 N/A 105,966,675 105,966,675
J - ALL UTILITIES 132,859,080 N/A 132,859,080 132,859,080
L1 - COMMERCIAL PERSONAL 292,527,720 N/A 292,527,720 292,527,720
L2 - INDUSTRIAL PERSONAL 360,116,500 N/A 360,116,500 360,116,500
M1 - MOBILE HOMES 32,948,400 N/A 32,948,400 32,948,400
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 812,990 N/A 812,990 812,990
S - SPECIAL INVENTORY 36,784,110 N/A 36,784,110 36,784,110
Subtotal 4,668,932,949 0 4,668,932,949 4,668,932,949
Less Total Deductions 1,512,708,648 0 1,512,708,648 1,512,708,648
Total Taxable Value 3,156,224,301 0 3,156,224,301 3,156,224,301

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 3,387,493,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,156,224,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,387,493,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,156,224,301 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,843,074,855 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,976,168,527 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,270,113,750 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 4,068,799,674 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,259,007,692 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 3,387,493,279 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,156,224,301 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,387,493,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,156,224,301 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,843,074,855 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,976,168,527 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,270,113,750 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 4,068,799,674 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,259,007,692 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 231,268,978 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 455,581,576 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 133,093,672 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 92,631,147 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 102,783,391 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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003-903-02/Lufkin ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,382,874,338 N/A 2,382,874,338 2,382,874,338
B - MULTIFAMILY 122,553,326 N/A 122,553,326 122,553,326
C1 - VACANT LOTS 94,731,912 N/A 94,731,912 94,731,912
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,178,605 N/A 11,178,605 11,178,605
D2 - FARM & RANCH IMP 4,751,823 N/A 4,751,823 4,751,823
E - NON-AG LAND AND IMPROVEMENTS 223,403,487 N/A 223,403,487 223,403,487
F1 - COMMERCIAL REAL 760,176,733 N/A 760,176,733 760,176,733
F2 - INDUSTRIAL REAL 107,247,250 N/A 107,247,250 107,247,250
G - ALL MINERALS 105,966,675 N/A 105,966,675 105,966,675
J - ALL UTILITIES 132,859,080 N/A 132,859,080 132,859,080
L1 - COMMERCIAL PERSONAL 292,527,720 N/A 292,527,720 292,527,720
L2 - INDUSTRIAL PERSONAL 360,116,500 N/A 360,116,500 360,116,500
M1 - MOBILE HOMES 32,948,400 N/A 32,948,400 32,948,400
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 812,990 N/A 812,990 812,990
S - SPECIAL INVENTORY 36,784,110 N/A 36,784,110 36,784,110
Subtotal 4,668,932,949 4,668,932,949 4,668,932,949
Less Total Deductions 1,512,708,648 1,512,708,648 1,512,708,648
Total Taxable Value 3,156,224,301 3,156,224,301 3,156,224,301

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 3,387,493,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,156,224,301 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,387,493,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,156,224,301 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,843,074,855 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,976,168,527 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,270,113,750 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 4,068,799,674 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,259,007,692 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 3,387,493,279 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,156,224,301 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,387,493,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,156,224,301 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,843,074,855 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,976,168,527 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,270,113,750 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 4,068,799,674 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,259,007,692 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 231,268,978 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 455,581,576 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 133,093,672 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 92,631,147 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 102,783,391 Loss to the increase in the Over-65/Disabled Homestead

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