taxes Property Tax Assistance

2025 ISD Summary Worksheet

Sidney ISD (all splits)   Comanche County  

047-Comanche/Comanche County

047-905/Sidney ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,036,110 1.0187 10,833,523 11,036,110
B - MULTIFAMILY 450 N/A 450 450
C1 - VACANT LOTS 1,956,110 N/A 1,956,110 1,956,110
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,826,201 0.9072 6,421,904 5,826,201
D2 - FARM & RANCH IMP 7,176,672 1.0268 6,989,357 7,176,672
E - NON-AG LAND AND IMPROVEMENTS 63,762,137 1.0537 60,512,610 63,762,137
F1 - COMMERCIAL REAL 650,920 N/A 650,920 650,920
F2 - INDUSTRIAL REAL 9,120 N/A 9,120 9,120
G - ALL MINERALS 120,020 N/A 120,020 120,020
J - ALL UTILITIES 6,098,220 N/A 6,098,220 6,098,220
L1 - COMMERCIAL PERSONAL 919,380 N/A 919,380 919,380
L2 - INDUSTRIAL PERSONAL 649,780 N/A 649,780 649,780
M1 - MOBILE HOMES 1,547,660 N/A 1,547,660 1,547,660
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 99,752,780 0 96,709,054 99,752,780
Less Total Deductions 37,076,713 0 36,580,670 37,076,713
Total Taxable Value 62,676,067 0 60,128,384 62,676,067

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 67,661,778 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 62,676,067 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 67,661,778 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 62,676,067 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 77,975,368 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 81,007,178 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 64,814,095 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 83,076,841 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 65,145,488 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 67,661,778 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 62,676,067 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 67,661,778 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 62,676,067 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 77,975,368 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 81,007,178 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 64,814,095 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 83,076,841 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 65,145,488 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,985,711 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 10,313,590 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,031,810 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,069,663 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,469,421 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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047-905-02/Sidney ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,036,110 1.0187 10,833,523 11,036,110
B - MULTIFAMILY 450 N/A 450 450
C1 - VACANT LOTS 1,956,110 N/A 1,956,110 1,956,110
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,826,201 0.9072 6,421,904 5,826,201
D2 - FARM & RANCH IMP 7,176,672 1.0268 6,989,357 7,176,672
E - NON-AG LAND AND IMPROVEMENTS 63,762,137 1.0537 60,512,610 63,762,137
F1 - COMMERCIAL REAL 650,920 N/A 650,920 650,920
F2 - INDUSTRIAL REAL 9,120 N/A 9,120 9,120
G - ALL MINERALS 120,020 N/A 120,020 120,020
J - ALL UTILITIES 6,098,220 N/A 6,098,220 6,098,220
L1 - COMMERCIAL PERSONAL 919,380 N/A 919,380 919,380
L2 - INDUSTRIAL PERSONAL 649,780 N/A 649,780 649,780
M1 - MOBILE HOMES 1,547,660 N/A 1,547,660 1,547,660
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 99,752,780 96,709,054 99,752,780
Less Total Deductions 37,076,713 36,580,670 37,076,713
Total Taxable Value 62,676,067 60,128,384 62,676,067

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 67,661,778 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 62,676,067 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 67,661,778 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 62,676,067 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 77,975,368 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 81,007,178 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 64,814,095 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 83,076,841 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 65,145,488 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 67,661,778 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 62,676,067 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 67,661,778 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 62,676,067 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 77,975,368 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 81,007,178 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 64,814,095 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 83,076,841 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 65,145,488 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,985,711 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 10,313,590 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,031,810 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,069,663 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,469,421 Loss to the increase in the Over-65/Disabled Homestead

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