taxes Property Tax Assistance

2025 ISD Summary Worksheet

Vega ISD (all splits)   Deaf Smith County   Oldham County  

059-Deaf Smith/Deaf Smith County

180-902/Vega ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,070 N/A 17,070 17,070
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,908,350 1.3538 7,319,140 9,908,350
D2 - FARM & RANCH IMP 1,201,950 N/A 1,201,950 1,201,950
E - NON-AG LAND AND IMPROVEMENTS 10,620,750 1.1206 9,477,735 10,620,750
F1 - COMMERCIAL REAL 334,080 N/A 334,080 334,080
F2 - INDUSTRIAL REAL 9,365,390 N/A 9,365,390 9,365,390
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,164,740 0.9249 2,340,512 2,164,740
L1 - COMMERCIAL PERSONAL 534,160 N/A 534,160 534,160
L2 - INDUSTRIAL PERSONAL 5,785,000 N/A 5,785,000 5,785,000
M1 - MOBILE HOMES 124,330 N/A 124,330 124,330
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 40,055,820 0 36,499,367 40,055,820
Less Total Deductions 5,774,779 0 5,774,779 5,774,779
Total Taxable Value 34,281,041 0 30,724,588 34,281,041

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 35,200,325 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 34,281,041 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 35,200,325 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 34,281,041 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 36,801,018 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,221,017 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 34,446,147 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 37,501,015 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 34,836,631 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 36,170,895 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 35,251,611 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 36,170,895 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 35,251,611 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,771,588 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 38,191,587 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 35,416,717 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 38,471,585 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 35,807,201 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 919,284 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 1,600,693 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 419,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 279,998 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 555,590 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE.


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180-Oldham/Oldham County

180-902/Vega ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 44,521,598 N/A 44,521,598 44,521,598
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,830,335 N/A 1,830,335 1,830,335
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,054,432 N/A 17,054,432 17,054,432
D2 - FARM & RANCH IMP 385,780 N/A 385,780 385,780
E - NON-AG LAND AND IMPROVEMENTS 27,049,861 N/A 27,049,861 27,049,861
F1 - COMMERCIAL REAL 11,202,407 N/A 11,202,407 11,202,407
F2 - INDUSTRIAL REAL 186,242,480 N/A 186,242,480 186,242,480
G - ALL MINERALS 2,621,793 N/A 2,621,793 2,621,793
J - ALL UTILITIES 12,904,870 N/A 12,904,870 12,904,870
L1 - COMMERCIAL PERSONAL 5,652,610 N/A 5,652,610 5,652,610
L2 - INDUSTRIAL PERSONAL 16,262,840 N/A 16,262,840 16,262,840
M1 - MOBILE HOMES 2,435,026 N/A 2,435,026 2,435,026
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 328,164,032 0 328,164,032 328,164,032
Less Total Deductions 57,712,179 0 57,712,179 57,712,179
Total Taxable Value 270,451,853 0 270,451,853 270,451,853

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 277,338,487 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 270,451,853 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 277,338,487 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 270,451,853 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 292,030,490 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 296,600,825 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 273,831,595 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 299,749,744 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 271,839,601 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 287,967,717 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 281,081,083 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 287,967,717 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 281,081,083 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 302,659,720 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 307,230,055 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 284,460,825 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 310,378,974 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 282,468,831 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,886,634 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 14,692,003 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,570,335 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,148,919 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,387,748 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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180-902-02/Vega ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 44,538,668 N/A 44,538,668 44,538,668
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,830,335 N/A 1,830,335 1,830,335
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,962,782 1.1062 24,373,572 26,962,782
D2 - FARM & RANCH IMP 1,587,730 N/A 1,587,730 1,587,730
E - NON-AG LAND AND IMPROVEMENTS 37,670,611 1.0313 36,527,596 37,670,611
F1 - COMMERCIAL REAL 11,536,487 N/A 11,536,487 11,536,487
F2 - INDUSTRIAL REAL 195,607,870 N/A 195,607,870 195,607,870
G - ALL MINERALS 2,621,793 N/A 2,621,793 2,621,793
J - ALL UTILITIES 15,069,610 0.9885 15,245,382 15,069,610
L1 - COMMERCIAL PERSONAL 6,186,770 N/A 6,186,770 6,186,770
L2 - INDUSTRIAL PERSONAL 22,047,840 N/A 22,047,840 22,047,840
M1 - MOBILE HOMES 2,559,356 N/A 2,559,356 2,559,356
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 368,219,852 364,663,399 368,219,852
Less Total Deductions 63,486,958 63,486,958 63,486,958
Total Taxable Value 304,732,894 301,176,441 304,732,894

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 312,538,812 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 304,732,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 312,538,812 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 304,732,894 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 328,831,508 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 333,821,842 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 308,277,742 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 337,250,759 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 306,676,232 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 324,138,612 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 316,332,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 324,138,612 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 316,332,694 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 340,431,308 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 345,421,642 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 319,877,542 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 348,850,559 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 318,276,032 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,805,918 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 16,292,696 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,990,334 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,428,917 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,943,338 Loss to the increase in the Over-65/Disabled Homestead

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