taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rosebud-Lott ISD (all splits)   Bell County   Falls County   Milam County  

014-Bell/Bell County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,949,951 N/A 6,949,951 6,949,951
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,175,000 N/A 1,175,000 1,175,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,499,984 N/A 1,499,984 1,499,984
D2 - FARM & RANCH IMP 358,027 N/A 358,027 358,027
E - NON-AG LAND AND IMPROVEMENTS 24,309,043 N/A 24,309,043 24,309,043
F1 - COMMERCIAL REAL 91,859 N/A 91,859 91,859
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 535,230 N/A 535,230 535,230
L1 - COMMERCIAL PERSONAL 482,281 N/A 482,281 482,281
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 52,507 N/A 52,507 52,507
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 35,453,882 0 35,453,882 35,453,882
Less Total Deductions 14,930,037 0 14,930,037 14,930,037
Total Taxable Value 20,523,845 0 20,523,845 20,523,845

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 22,313,727 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,523,845 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,313,727 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,523,845 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 25,497,163 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 26,387,158 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 21,395,351 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 27,015,602 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 21,088,641 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 22,313,727 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,523,845 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 22,313,727 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,523,845 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 25,497,163 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 26,387,158 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 21,395,351 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 27,015,602 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 21,088,641 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,789,882 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 3,183,436 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 889,995 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 628,444 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 564,796 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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073-Falls/Falls County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,082,340 N/A 130,082,340 130,082,340
B - MULTIFAMILY 1,988,390 N/A 1,988,390 1,988,390
C1 - VACANT LOTS 4,289,575 N/A 4,289,575 4,289,575
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,370,498 N/A 19,370,498 19,370,498
D2 - FARM & RANCH IMP 14,343,399 N/A 14,343,399 14,343,399
E - NON-AG LAND AND IMPROVEMENTS 182,517,325 N/A 182,517,325 182,517,325
F1 - COMMERCIAL REAL 28,916,890 N/A 28,916,890 28,916,890
F2 - INDUSTRIAL REAL 11,906,980 N/A 11,906,980 11,906,980
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 103,804,890 N/A 103,804,890 103,804,890
L1 - COMMERCIAL PERSONAL 7,088,310 N/A 7,088,310 7,088,310
L2 - INDUSTRIAL PERSONAL 9,682,260 N/A 9,682,260 9,682,260
M1 - MOBILE HOMES 11,276,840 N/A 11,276,840 11,276,840
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,360 N/A 8,360 8,360
Subtotal 525,276,057 0 525,276,057 525,276,057
Less Total Deductions 184,078,892 0 184,078,892 184,078,892
Total Taxable Value 341,197,165 0 341,197,165 341,197,165

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 362,828,311 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 341,197,165 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 362,828,311 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 341,197,165 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 415,069,240 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 432,180,303 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 344,983,603 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 444,654,518 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 346,261,907 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 362,828,311 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 341,197,165 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 362,828,311 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 341,197,165 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 415,069,240 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 432,180,303 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 344,983,603 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 444,654,518 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 346,261,907 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,631,146 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 52,240,929 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,111,063 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,474,215 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,064,742 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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166-Milam/Milam County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,950,238 N/A 6,950,238 6,950,238
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 256,980 N/A 256,980 256,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,032,822 1.0705 5,635,412 6,032,822
D2 - FARM & RANCH IMP 2,921,282 N/A 2,921,282 2,921,282
E - NON-AG LAND AND IMPROVEMENTS 14,308,630 0.9538 15,001,709 14,308,630
F1 - COMMERCIAL REAL 504,570 N/A 504,570 504,570
F2 - INDUSTRIAL REAL 674,327,760 N/A 674,327,760 674,327,760
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 46,461,320 0.9249 50,233,885 46,461,320
L1 - COMMERCIAL PERSONAL 1,546,210 N/A 1,546,210 1,546,210
L2 - INDUSTRIAL PERSONAL 7,119,070 N/A 7,119,070 7,119,070
M1 - MOBILE HOMES 506,320 N/A 506,320 506,320
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 760,935,202 0 765,003,436 760,935,202
Less Total Deductions 593,850,505 0 593,850,505 593,850,505
Total Taxable Value 167,084,697 0 171,152,931 167,084,697

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 167,823,289 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 167,084,697 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 167,823,289 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 167,084,697 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 169,290,350 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 169,837,442 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 168,143,223 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 170,274,568 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 167,534,330 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 724,072,929 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 723,334,337 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 724,072,929 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 723,334,337 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 725,539,990 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 726,087,082 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 724,392,863 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 726,524,208 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 723,783,970 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 738,592 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 1,467,061 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 547,092 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 437,126 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 449,633 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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073-905-02/Rosebud-Lott ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 143,982,529 N/A 143,982,529 143,982,529
B - MULTIFAMILY 1,988,390 N/A 1,988,390 1,988,390
C1 - VACANT LOTS 5,721,555 N/A 5,721,555 5,721,555
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,903,304 1.0150 26,505,894 26,903,304
D2 - FARM & RANCH IMP 17,622,708 N/A 17,622,708 17,622,708
E - NON-AG LAND AND IMPROVEMENTS 221,134,998 0.9969 221,828,077 221,134,998
F1 - COMMERCIAL REAL 29,513,319 N/A 29,513,319 29,513,319
F2 - INDUSTRIAL REAL 686,234,740 N/A 686,234,740 686,234,740
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 150,801,440 0.9756 154,574,005 150,801,440
L1 - COMMERCIAL PERSONAL 9,116,801 N/A 9,116,801 9,116,801
L2 - INDUSTRIAL PERSONAL 16,801,330 N/A 16,801,330 16,801,330
M1 - MOBILE HOMES 11,835,667 N/A 11,835,667 11,835,667
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,360 N/A 8,360 8,360
Subtotal 1,321,665,141 1,325,733,375 1,321,665,141
Less Total Deductions 792,859,434 792,859,434 792,859,434
Total Taxable Value 528,805,707 532,873,941 528,805,707

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 552,965,327 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 528,805,707 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 552,965,327 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 528,805,707 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 609,856,753 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 628,404,903 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 534,522,177 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 641,944,688 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 534,884,878 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 1,109,214,967 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,085,055,347 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,109,214,967 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,085,055,347 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,166,106,393 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,184,654,543 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,090,771,817 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 1,198,194,328 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,091,134,518 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,159,620 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 56,891,426 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,548,150 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,539,785 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,079,171 Loss to the increase in the Over-65/Disabled Homestead

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