taxes Property Tax Assistance

2025 ISD Summary Worksheet

Dimmitt ISD (all splits)   Castro County  

035-Castro/Castro County

035-901/Dimmitt ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 123,020,710 0.9726 126,486,438 123,020,710
B - MULTIFAMILY 2,050,110 N/A 2,050,110 2,050,110
C1 - VACANT LOTS 1,022,810 N/A 1,022,810 1,022,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 74,452,428 1.4626 50,904,705 74,452,428
D2 - FARM & RANCH IMP 8,030,970 N/A 8,030,970 8,030,970
E - NON-AG LAND AND IMPROVEMENTS 51,804,160 0.8176 63,361,252 51,804,160
F1 - COMMERCIAL REAL 20,260,980 0.7907 25,624,105 20,260,980
F2 - INDUSTRIAL REAL 445,300,350 N/A 445,300,350 445,300,350
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 46,881,060 0.9243 50,720,610 46,881,060
L1 - COMMERCIAL PERSONAL 27,971,500 0.9962 28,078,197 27,971,500
L2 - INDUSTRIAL PERSONAL 40,059,500 N/A 40,059,500 40,059,500
M1 - MOBILE HOMES 3,247,340 N/A 3,247,340 3,247,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,360,470 N/A 2,360,470 2,360,470
Subtotal 846,462,388 0 847,246,857 846,462,388
Less Total Deductions 212,794,785 0 213,502,776 212,794,785
Total Taxable Value 633,667,603 0 633,744,081 633,667,603

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 643,731,839 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 633,667,603 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 643,731,839 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 633,667,603 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 672,040,094 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 683,008,471 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 635,126,342 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 691,368,019 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 636,445,854 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 749,731,839 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,667,603 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 749,731,839 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 739,667,603 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 778,040,094 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 789,008,471 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 741,126,342 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 797,368,019 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 742,445,854 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,064,236 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 28,308,255 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,968,377 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,359,548 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,778,251 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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035-901-02/Dimmitt ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 123,020,710 0.9726 126,486,438 123,020,710
B - MULTIFAMILY 2,050,110 N/A 2,050,110 2,050,110
C1 - VACANT LOTS 1,022,810 N/A 1,022,810 1,022,810
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 74,452,428 1.4626 50,904,705 74,452,428
D2 - FARM & RANCH IMP 8,030,970 N/A 8,030,970 8,030,970
E - NON-AG LAND AND IMPROVEMENTS 51,804,160 0.8176 63,361,252 51,804,160
F1 - COMMERCIAL REAL 20,260,980 0.7907 25,624,105 20,260,980
F2 - INDUSTRIAL REAL 445,300,350 N/A 445,300,350 445,300,350
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 46,881,060 0.9243 50,720,610 46,881,060
L1 - COMMERCIAL PERSONAL 27,971,500 0.9962 28,078,197 27,971,500
L2 - INDUSTRIAL PERSONAL 40,059,500 N/A 40,059,500 40,059,500
M1 - MOBILE HOMES 3,247,340 N/A 3,247,340 3,247,340
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,360,470 N/A 2,360,470 2,360,470
Subtotal 846,462,388 847,246,857 846,462,388
Less Total Deductions 212,794,785 213,502,776 212,794,785
Total Taxable Value 633,667,603 633,744,081 633,667,603

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 643,731,839 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 633,667,603 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 643,731,839 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 633,667,603 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 672,040,094 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 683,008,471 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 635,126,342 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 691,368,019 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 636,445,854 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 749,731,839 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,667,603 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 749,731,839 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 739,667,603 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 778,040,094 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 789,008,471 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 741,126,342 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 797,368,019 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 742,445,854 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,064,236 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 28,308,255 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,968,377 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,359,548 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,778,251 Loss to the increase in the Over-65/Disabled Homestead

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