taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lamesa ISD (all splits)   Dawson County  

058-Dawson/Dawson County

058-906/Lamesa ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 347,618,780 0.8801 394,976,457 394,976,457
B - MULTIFAMILY 3,007,720 N/A 3,007,720 3,007,720
C1 - VACANT LOTS 1,835,950 N/A 1,835,950 1,835,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,930,480 1.4690 15,609,979 15,609,979
D2 - FARM & RANCH IMP 4,782,960 N/A 4,782,960 4,782,960
E - NON-AG LAND AND IMPROVEMENTS 60,044,820 1.0614 56,571,340 56,571,340
F1 - COMMERCIAL REAL 91,919,030 0.9206 99,846,872 99,846,872
F2 - INDUSTRIAL REAL 148,194,870 N/A 148,194,870 148,194,870
G - ALL MINERALS 82,094,450 0.9894 82,973,974 82,973,974
J - ALL UTILITIES 53,270,010 0.9249 57,595,427 57,595,427
L1 - COMMERCIAL PERSONAL 32,238,521 0.9379 34,373,090 34,373,090
L2 - INDUSTRIAL PERSONAL 33,359,270 N/A 33,359,270 33,359,270
M1 - MOBILE HOMES 2,921,140 N/A 2,921,140 2,921,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 18,292,540 N/A 18,292,540 18,292,540
Subtotal 902,510,541 0 954,341,589 954,341,589
Less Total Deductions 270,205,355 0 281,478,095 281,478,095
Total Taxable Value 632,305,186 0 672,863,494 672,863,494

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 699,036,813 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 672,863,494 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 699,036,813 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 672,863,494 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 765,961,316 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 789,524,632 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 673,204,008 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 807,914,305 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 681,170,212 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 700,436,433 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 674,263,114 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 700,436,433 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 674,263,114 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 767,360,936 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 790,924,252 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 674,603,628 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 809,313,925 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 682,569,832 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,173,319 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 66,924,503 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,563,316 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,389,673 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,306,718 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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058-906-02/Lamesa ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 347,618,780 0.8801 394,976,457 394,976,457
B - MULTIFAMILY 3,007,720 N/A 3,007,720 3,007,720
C1 - VACANT LOTS 1,835,950 N/A 1,835,950 1,835,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,930,480 1.4690 15,609,979 15,609,979
D2 - FARM & RANCH IMP 4,782,960 N/A 4,782,960 4,782,960
E - NON-AG LAND AND IMPROVEMENTS 60,044,820 1.0614 56,571,340 56,571,340
F1 - COMMERCIAL REAL 91,919,030 0.9206 99,846,872 99,846,872
F2 - INDUSTRIAL REAL 148,194,870 N/A 148,194,870 148,194,870
G - ALL MINERALS 82,094,450 0.9894 82,973,974 82,973,974
J - ALL UTILITIES 53,270,010 0.9249 57,595,427 57,595,427
L1 - COMMERCIAL PERSONAL 32,238,521 0.9379 34,373,090 34,373,090
L2 - INDUSTRIAL PERSONAL 33,359,270 N/A 33,359,270 33,359,270
M1 - MOBILE HOMES 2,921,140 N/A 2,921,140 2,921,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 18,292,540 N/A 18,292,540 18,292,540
Subtotal 902,510,541 954,341,589 954,341,589
Less Total Deductions 270,205,355 281,478,095 281,478,095
Total Taxable Value 632,305,186 672,863,494 672,863,494

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 699,036,813 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 672,863,494 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 699,036,813 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 672,863,494 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 765,961,316 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 789,524,632 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 673,204,008 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 807,914,305 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 681,170,212 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 700,436,433 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 674,263,114 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 700,436,433 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 674,263,114 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 767,360,936 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 790,924,252 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 674,603,628 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 809,313,925 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 682,569,832 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,173,319 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 66,924,503 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,563,316 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,389,673 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,306,718 Loss to the increase in the Over-65/Disabled Homestead

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