taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sudan ISD (all splits)   Bailey County   Cochran County   Lamb County  

009-Bailey/Bailey County

140-908/Sudan ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,408,541 N/A 1,408,541 1,408,541
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 39,182 N/A 39,182 39,182
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 51,049,546 N/A 51,049,546 51,049,546
D2 - FARM & RANCH IMP 1,377,815 N/A 1,377,815 1,377,815
E - NON-AG LAND AND IMPROVEMENTS 14,818,698 N/A 14,818,698 14,818,698
F1 - COMMERCIAL REAL 545,325 N/A 545,325 545,325
F2 - INDUSTRIAL REAL 63,106,710 N/A 63,106,710 63,106,710
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 11,816,673 N/A 11,816,673 11,816,673
L1 - COMMERCIAL PERSONAL 230,613 N/A 230,613 230,613
L2 - INDUSTRIAL PERSONAL 203,370 N/A 203,370 203,370
M1 - MOBILE HOMES 192,599 N/A 192,599 192,599
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 144,789,072 0 144,789,072 144,789,072
Less Total Deductions 49,941,520 0 49,941,520 49,941,520
Total Taxable Value 94,847,552 0 94,847,552 94,847,552

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 95,279,669 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 94,847,552 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 95,279,669 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 94,847,552 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 96,882,508 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 97,435,250 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 94,902,315 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 97,839,280 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 94,929,683 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 141,187,179 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 140,755,062 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 141,187,179 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 140,755,062 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 142,790,018 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 143,342,760 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 140,809,825 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 143,746,790 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 140,837,193 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 432,117 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 1,602,839 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 552,742 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 404,030 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 82,131 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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040-Cochran/Cochran County

140-908/Sudan ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 590,024 N/A 590,024 590,024
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 190,523 N/A 190,523 190,523
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 160,844 N/A 160,844 160,844
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 941,391 0 941,391 941,391
Less Total Deductions 68,831 0 68,831 68,831
Total Taxable Value 872,560 0 872,560 872,560

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 872,560 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 872,560 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 872,560 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 872,560 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 901,391 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 916,391 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 872,560 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 926,391 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 872,560 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 872,560 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 872,560 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 872,560 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 872,560 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 901,391 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 916,391 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 872,560 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 926,391 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 872,560 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 28,831 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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140-Lamb/Lamb County

140-908/Sudan ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 33,249,925 0.9209 36,105,902 33,249,925
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 213,060 N/A 213,060 213,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,068,965 1.8976 8,995,025 17,068,965
D2 - FARM & RANCH IMP 489,800 N/A 489,800 489,800
E - NON-AG LAND AND IMPROVEMENTS 9,786,665 N/A 9,786,665 9,786,665
F1 - COMMERCIAL REAL 3,580,380 N/A 3,580,380 3,580,380
F2 - INDUSTRIAL REAL 16,241,240 N/A 16,241,240 16,241,240
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 547,062,150 0.9985 547,883,976 547,062,150
L1 - COMMERCIAL PERSONAL 2,043,220 N/A 2,043,220 2,043,220
L2 - INDUSTRIAL PERSONAL 6,438,400 N/A 6,438,400 6,438,400
M1 - MOBILE HOMES 1,286,150 N/A 1,286,150 1,286,150
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 637,459,955 0 633,063,818 637,459,955
Less Total Deductions 43,063,054 0 44,185,169 43,063,054
Total Taxable Value 594,396,901 0 588,878,649 594,396,901

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 597,056,777 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 594,396,901 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 597,056,777 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 594,396,901 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 605,549,226 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 608,607,221 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 594,422,769 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 610,908,804 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 594,940,255 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 606,819,957 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 604,160,081 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 606,819,957 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 604,160,081 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 615,312,406 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 618,370,401 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 604,185,949 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 620,671,984 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 604,703,435 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,659,876 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 8,492,449 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,057,995 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,301,583 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 543,354 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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140-908-02/Sudan ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 34,658,466 0.9239 37,514,443 34,658,466
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 252,242 N/A 252,242 252,242
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 68,708,535 1.1332 60,634,595 68,708,535
D2 - FARM & RANCH IMP 1,867,615 N/A 1,867,615 1,867,615
E - NON-AG LAND AND IMPROVEMENTS 24,795,886 N/A 24,795,886 24,795,886
F1 - COMMERCIAL REAL 4,125,705 N/A 4,125,705 4,125,705
F2 - INDUSTRIAL REAL 79,347,950 N/A 79,347,950 79,347,950
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 559,039,667 0.9985 559,861,493 559,039,667
L1 - COMMERCIAL PERSONAL 2,273,833 N/A 2,273,833 2,273,833
L2 - INDUSTRIAL PERSONAL 6,641,770 N/A 6,641,770 6,641,770
M1 - MOBILE HOMES 1,478,749 N/A 1,478,749 1,478,749
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 783,190,418 778,794,281 783,190,418
Less Total Deductions 93,073,405 94,195,520 93,073,405
Total Taxable Value 690,117,013 684,598,761 690,117,013

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 693,209,006 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 690,117,013 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 693,209,006 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 690,117,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 703,333,125 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 706,958,862 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 690,197,644 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 709,674,475 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 690,742,498 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 748,879,696 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 745,787,703 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 748,879,696 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 745,787,703 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 759,003,815 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 762,629,552 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 745,868,334 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 765,345,165 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 746,413,188 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,091,993 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 10,124,119 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,625,737 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,715,613 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 625,485 Loss to the increase in the Over-65/Disabled Homestead

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