taxes Property Tax Assistance

2025 ISD Summary Worksheet

Culberson County-Allamore ISD (all splits)   Culberson County   Hudspeth County  

055-Culberson/Culberson County

055-901/Culberson County-Allamore ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 41,933,030 N/A 41,933,030 41,933,030
B - MULTIFAMILY 858,720 N/A 858,720 858,720
C1 - VACANT LOTS 2,830,320 N/A 2,830,320 2,830,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,855,290 1.3045 7,555,000 9,855,290
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 26,054,780 N/A 26,054,780 26,054,780
F1 - COMMERCIAL REAL 29,220,570 N/A 29,220,570 29,220,570
F2 - INDUSTRIAL REAL 742,269,060 N/A 742,269,060 742,269,060
G - ALL MINERALS 3,629,115,600 0.9738 3,726,756,624 3,629,115,600
J - ALL UTILITIES 994,591,840 0.9249 1,075,350,676 994,591,840
L1 - COMMERCIAL PERSONAL 15,050,620 N/A 15,050,620 15,050,620
L2 - INDUSTRIAL PERSONAL 281,020,610 N/A 281,020,610 281,020,610
M1 - MOBILE HOMES 2,828,030 N/A 2,828,030 2,828,030
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 5,775,628,470 0 5,951,728,040 5,775,628,470
Less Total Deductions 582,520,447 0 582,520,447 582,520,447
Total Taxable Value 5,193,108,023 0 5,369,207,593 5,193,108,023

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 5,194,243,255 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,193,108,023 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,194,243,255 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,193,108,023 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,202,010,755 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,206,109,990 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,193,108,023 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 5,209,579,363 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,193,153,963 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 5,537,661,205 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,536,525,973 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,537,661,205 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,536,525,973 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,545,428,705 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 5,549,527,940 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,536,525,973 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 5,552,997,313 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,536,571,913 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,135,232 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 7,767,500 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,099,235 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,469,373 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 45,940 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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115-Hudspeth/Hudspeth County

055-901/Culberson County-Allamore ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 159,620 N/A 159,620 159,620
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 16,158 N/A 16,158 16,158
C2 - COLONIA LOTS 56,995 N/A 56,995 56,995
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,067,317 N/A 3,067,317 3,067,317
D2 - FARM & RANCH IMP 80,963 N/A 80,963 80,963
E - NON-AG LAND AND IMPROVEMENTS 19,813,056 N/A 19,813,056 19,813,056
F1 - COMMERCIAL REAL 2,613 N/A 2,613 2,613
F2 - INDUSTRIAL REAL 200,074 N/A 200,074 200,074
G - ALL MINERALS 296,015 N/A 296,015 296,015
J - ALL UTILITIES 69,457,991 N/A 69,457,991 69,457,991
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 3,130,100 N/A 3,130,100 3,130,100
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,583,403 N/A 2,583,403 2,583,403
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 98,864,305 0 98,864,305 98,864,305
Less Total Deductions 1,431,023 0 1,431,023 1,431,023
Total Taxable Value 97,433,282 0 97,433,282 97,433,282

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 97,473,282 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 97,433,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 97,473,282 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 97,433,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 97,628,614 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 97,688,614 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 97,433,282 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 97,737,894 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 97,433,282 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 97,473,282 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 97,433,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 97,473,282 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 97,433,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 97,628,614 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 97,688,614 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 97,433,282 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 97,737,894 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 97,433,282 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 155,332 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 60,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,280 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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055-901-02/Culberson County-Allamore ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 42,092,650 N/A 42,092,650 42,092,650
B - MULTIFAMILY 858,720 N/A 858,720 858,720
C1 - VACANT LOTS 2,846,478 N/A 2,846,478 2,846,478
C2 - COLONIA LOTS 56,995 N/A 56,995 56,995
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,922,607 1.2166 10,622,317 12,922,607
D2 - FARM & RANCH IMP 80,963 N/A 80,963 80,963
E - NON-AG LAND AND IMPROVEMENTS 45,867,836 N/A 45,867,836 45,867,836
F1 - COMMERCIAL REAL 29,223,183 N/A 29,223,183 29,223,183
F2 - INDUSTRIAL REAL 742,469,134 N/A 742,469,134 742,469,134
G - ALL MINERALS 3,629,411,615 0.9738 3,727,052,639 3,629,411,615
J - ALL UTILITIES 1,064,049,831 0.9295 1,144,808,667 1,064,049,831
L1 - COMMERCIAL PERSONAL 15,050,620 N/A 15,050,620 15,050,620
L2 - INDUSTRIAL PERSONAL 284,150,710 N/A 284,150,710 284,150,710
M1 - MOBILE HOMES 2,828,030 N/A 2,828,030 2,828,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,583,403 N/A 2,583,403 2,583,403
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 5,874,492,775 6,050,592,345 5,874,492,775
Less Total Deductions 583,951,470 583,951,470 583,951,470
Total Taxable Value 5,290,541,305 5,466,640,875 5,290,541,305

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 5,291,716,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,290,541,305 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,291,716,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,290,541,305 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,299,639,369 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,303,798,604 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,290,541,305 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 5,307,317,257 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,290,587,245 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 5,635,134,487 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,633,959,255 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,635,134,487 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,633,959,255 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,643,057,319 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 5,647,216,554 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,633,959,255 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 5,650,735,207 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,634,005,195 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,175,232 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 7,922,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,159,235 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,518,653 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 45,940 Loss to the increase in the Over-65/Disabled Homestead

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