taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lindsay ISD (all splits)   Cooke County  

049-Cooke/Cooke County

049-907/Lindsay ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 250,255,989 N/A 250,255,989 250,255,989
B - MULTIFAMILY 941,455 N/A 941,455 941,455
C1 - VACANT LOTS 7,173,155 N/A 7,173,155 7,173,155
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,529,339 N/A 2,529,339 2,529,339
D2 - FARM & RANCH IMP 2,522,054 N/A 2,522,054 2,522,054
E - NON-AG LAND AND IMPROVEMENTS 78,696,596 N/A 78,696,596 78,696,596
F1 - COMMERCIAL REAL 36,428,172 N/A 36,428,172 36,428,172
F2 - INDUSTRIAL REAL 34,664,007 N/A 34,664,007 34,664,007
G - ALL MINERALS 208,591 N/A 208,591 208,591
J - ALL UTILITIES 7,945,998 N/A 7,945,998 7,945,998
L1 - COMMERCIAL PERSONAL 19,833,358 N/A 19,833,358 19,833,358
L2 - INDUSTRIAL PERSONAL 130,407,549 N/A 130,407,549 130,407,549
M1 - MOBILE HOMES 1,180,329 N/A 1,180,329 1,180,329
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 574,712 N/A 574,712 574,712
S - SPECIAL INVENTORY 5,742,307 N/A 5,742,307 5,742,307
Subtotal 579,103,611 0 579,103,611 579,103,611
Less Total Deductions 161,570,856 0 161,570,856 161,570,856
Total Taxable Value 417,532,755 0 417,532,755 417,532,755

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 443,131,627 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 417,532,755 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 443,131,627 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 417,532,755 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 482,876,683 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 492,939,102 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 424,152,774 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 499,686,549 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 430,650,709 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 443,131,627 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 417,532,755 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 443,131,627 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 417,532,755 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 482,876,683 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 492,939,102 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 424,152,774 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 499,686,549 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 430,650,709 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,598,872 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 39,745,056 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,062,419 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,747,447 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,117,954 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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049-907-02/Lindsay ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 250,255,989 N/A 250,255,989 250,255,989
B - MULTIFAMILY 941,455 N/A 941,455 941,455
C1 - VACANT LOTS 7,173,155 N/A 7,173,155 7,173,155
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,529,339 N/A 2,529,339 2,529,339
D2 - FARM & RANCH IMP 2,522,054 N/A 2,522,054 2,522,054
E - NON-AG LAND AND IMPROVEMENTS 78,696,596 N/A 78,696,596 78,696,596
F1 - COMMERCIAL REAL 36,428,172 N/A 36,428,172 36,428,172
F2 - INDUSTRIAL REAL 34,664,007 N/A 34,664,007 34,664,007
G - ALL MINERALS 208,591 N/A 208,591 208,591
J - ALL UTILITIES 7,945,998 N/A 7,945,998 7,945,998
L1 - COMMERCIAL PERSONAL 19,833,358 N/A 19,833,358 19,833,358
L2 - INDUSTRIAL PERSONAL 130,407,549 N/A 130,407,549 130,407,549
M1 - MOBILE HOMES 1,180,329 N/A 1,180,329 1,180,329
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 574,712 N/A 574,712 574,712
S - SPECIAL INVENTORY 5,742,307 N/A 5,742,307 5,742,307
Subtotal 579,103,611 579,103,611 579,103,611
Less Total Deductions 161,570,856 161,570,856 161,570,856
Total Taxable Value 417,532,755 417,532,755 417,532,755

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 443,131,627 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 417,532,755 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 443,131,627 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 417,532,755 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 482,876,683 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 492,939,102 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 424,152,774 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 499,686,549 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 430,650,709 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 443,131,627 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 417,532,755 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 443,131,627 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 417,532,755 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 482,876,683 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 492,939,102 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 424,152,774 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 499,686,549 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 430,650,709 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,598,872 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 39,745,056 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,062,419 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,747,447 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,117,954 Loss to the increase in the Over-65/Disabled Homestead

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