taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lorenzo ISD (all splits)   Crosby County   Lubbock County  

054-Crosby/Crosby County

054-902/Lorenzo ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 31,807,060 N/A 31,807,060 31,807,060
B - MULTIFAMILY 252,570 N/A 252,570 252,570
C1 - VACANT LOTS 556,270 N/A 556,270 556,270
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,553,450 N/A 24,553,450 24,553,450
D2 - FARM & RANCH IMP 3,328,528 N/A 3,328,528 3,328,528
E - NON-AG LAND AND IMPROVEMENTS 18,089,582 N/A 18,089,582 18,089,582
F1 - COMMERCIAL REAL 3,443,650 N/A 3,443,650 3,443,650
F2 - INDUSTRIAL REAL 49,888,450 N/A 49,888,450 49,888,450
G - ALL MINERALS 36,510,950 N/A 36,510,950 36,510,950
J - ALL UTILITIES 8,018,320 N/A 8,018,320 8,018,320
L1 - COMMERCIAL PERSONAL 2,697,100 N/A 2,697,100 2,697,100
L2 - INDUSTRIAL PERSONAL 24,676,086 N/A 24,676,086 24,676,086
M1 - MOBILE HOMES 346,320 N/A 346,320 346,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,101,570 N/A 1,101,570 1,101,570
Subtotal 205,269,906 0 205,269,906 205,269,906
Less Total Deductions 51,555,940 0 51,555,940 51,555,940
Total Taxable Value 153,713,966 0 153,713,966 153,713,966

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 157,170,455 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 153,713,966 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 157,170,455 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 153,713,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 167,771,987 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 171,550,022 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 153,796,640 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 174,227,001 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 154,250,708 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 178,764,565 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 175,308,076 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 178,764,565 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 175,308,076 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 189,366,097 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 193,144,132 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 175,390,750 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 195,821,111 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 175,844,818 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,456,489 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 10,601,532 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,778,035 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,676,979 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 536,742 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top


152-Lubbock/Lubbock County

054-902/Lorenzo ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,109,026 N/A 1,109,026 1,109,026
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 596,515 N/A 596,515 596,515
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,550,663 N/A 4,550,663 4,550,663
D2 - FARM & RANCH IMP 46,211 N/A 46,211 46,211
E - NON-AG LAND AND IMPROVEMENTS 6,397,673 N/A 6,397,673 6,397,673
F1 - COMMERCIAL REAL 748,109 N/A 748,109 748,109
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,472,130 N/A 1,472,130 1,472,130
L1 - COMMERCIAL PERSONAL 522,226 N/A 522,226 522,226
L2 - INDUSTRIAL PERSONAL 268,480 N/A 268,480 268,480
M1 - MOBILE HOMES 106,171 N/A 106,171 106,171
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 15,817,204 0 15,817,204 15,817,204
Less Total Deductions 3,883,851 0 3,883,851 3,883,851
Total Taxable Value 11,933,353 0 11,933,353 11,933,353

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 12,486,625 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 11,933,353 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,486,625 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 11,933,353 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,438,463 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,698,885 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 11,145,901 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 13,878,885 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 12,136,103 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 12,486,625 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 11,933,353 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,486,625 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 11,933,353 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,438,463 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,698,885 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 11,145,901 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 13,878,885 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 12,136,103 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 553,272 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 951,838 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 260,422 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 180,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 202,750 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.


Back to top


054-902-02/Lorenzo ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,916,086 N/A 32,916,086 32,916,086
B - MULTIFAMILY 252,570 N/A 252,570 252,570
C1 - VACANT LOTS 1,152,785 N/A 1,152,785 1,152,785
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,104,113 N/A 29,104,113 29,104,113
D2 - FARM & RANCH IMP 3,374,739 N/A 3,374,739 3,374,739
E - NON-AG LAND AND IMPROVEMENTS 24,487,255 N/A 24,487,255 24,487,255
F1 - COMMERCIAL REAL 4,191,759 N/A 4,191,759 4,191,759
F2 - INDUSTRIAL REAL 49,888,450 N/A 49,888,450 49,888,450
G - ALL MINERALS 36,510,950 N/A 36,510,950 36,510,950
J - ALL UTILITIES 9,490,450 N/A 9,490,450 9,490,450
L1 - COMMERCIAL PERSONAL 3,219,326 N/A 3,219,326 3,219,326
L2 - INDUSTRIAL PERSONAL 24,944,566 N/A 24,944,566 24,944,566
M1 - MOBILE HOMES 452,491 N/A 452,491 452,491
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,101,570 N/A 1,101,570 1,101,570
Subtotal 221,087,110 221,087,110 221,087,110
Less Total Deductions 55,439,791 55,439,791 55,439,791
Total Taxable Value 165,647,319 165,647,319 165,647,319

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 169,657,080 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 165,647,319 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 169,657,080 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,647,319 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 181,210,450 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 185,248,907 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 164,942,541 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 188,105,886 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 166,386,811 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 191,251,190 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 187,241,429 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 191,251,190 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 187,241,429 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 202,804,560 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 206,843,017 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 186,536,651 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 209,699,996 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 187,980,921 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,009,761 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 11,553,370 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,038,457 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,856,979 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 739,492 Loss to the increase in the Over-65/Disabled Homestead

Back to top