taxes Property Tax Assistance

2025 ISD Summary Worksheet

Seminole ISD (all splits)   Gaines County  

083-Gaines/Gaines County

083-903/Seminole ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 409,006,136 0.8709 469,636,165 409,006,136
B - MULTIFAMILY 7,992,164 N/A 7,992,164 7,992,164
C1 - VACANT LOTS 150,414,207 N/A 150,414,207 150,414,207
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 57,813,743 0.9036 63,979,232 57,813,743
D2 - FARM & RANCH IMP 7,659,708 N/A 7,659,708 7,659,708
E - NON-AG LAND AND IMPROVEMENTS 1,120,261,795 0.8915 1,256,603,247 1,120,261,795
F1 - COMMERCIAL REAL 356,051,324 N/A 356,051,324 356,051,324
F2 - INDUSTRIAL REAL 206,236,470 N/A 206,236,470 206,236,470
G - ALL MINERALS 1,772,952,024 1.1826 1,499,198,397 1,772,952,024
J - ALL UTILITIES 198,431,260 N/A 198,431,260 198,431,260
L1 - COMMERCIAL PERSONAL 76,214,460 N/A 76,214,460 76,214,460
L2 - INDUSTRIAL PERSONAL 295,952,190 N/A 295,952,190 295,952,190
M1 - MOBILE HOMES 112,887,987 N/A 112,887,987 112,887,987
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,897,040 N/A 2,897,040 2,897,040
Subtotal 4,774,770,508 0 4,704,153,851 4,774,770,508
Less Total Deductions 698,577,226 0 716,877,987 698,577,226
Total Taxable Value 4,076,193,282 0 3,987,275,864 4,076,193,282

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 4,172,334,504 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,076,193,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,172,334,504 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,076,193,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,356,703,441 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,409,170,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,087,943,282 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 4,445,511,992 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,097,043,084 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 4,172,334,504 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,076,193,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,172,334,504 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,076,193,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,356,703,441 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,409,170,800 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,087,943,282 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 4,445,511,992 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,097,043,084 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 96,141,222 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 184,368,937 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,467,359 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,341,192 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,849,802 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.


Back to top


083-903-02/Seminole ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 409,006,136 0.8709 469,636,165 409,006,136
B - MULTIFAMILY 7,992,164 N/A 7,992,164 7,992,164
C1 - VACANT LOTS 150,414,207 N/A 150,414,207 150,414,207
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 57,813,743 0.9036 63,979,232 57,813,743
D2 - FARM & RANCH IMP 7,659,708 N/A 7,659,708 7,659,708
E - NON-AG LAND AND IMPROVEMENTS 1,120,261,795 0.8915 1,256,603,247 1,120,261,795
F1 - COMMERCIAL REAL 356,051,324 N/A 356,051,324 356,051,324
F2 - INDUSTRIAL REAL 206,236,470 N/A 206,236,470 206,236,470
G - ALL MINERALS 1,772,952,024 1.1826 1,499,198,397 1,772,952,024
J - ALL UTILITIES 198,431,260 N/A 198,431,260 198,431,260
L1 - COMMERCIAL PERSONAL 76,214,460 N/A 76,214,460 76,214,460
L2 - INDUSTRIAL PERSONAL 295,952,190 N/A 295,952,190 295,952,190
M1 - MOBILE HOMES 112,887,987 N/A 112,887,987 112,887,987
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,897,040 N/A 2,897,040 2,897,040
Subtotal 4,774,770,508 4,704,153,851 4,774,770,508
Less Total Deductions 698,577,226 716,877,987 698,577,226
Total Taxable Value 4,076,193,282 3,987,275,864 4,076,193,282

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 4,172,334,504 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,076,193,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,172,334,504 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,076,193,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,356,703,441 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,409,170,800 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,087,943,282 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 4,445,511,992 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,097,043,084 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 4,172,334,504 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,076,193,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,172,334,504 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,076,193,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,356,703,441 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,409,170,800 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,087,943,282 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 4,445,511,992 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,097,043,084 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 96,141,222 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 184,368,937 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,467,359 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,341,192 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,849,802 Loss to the increase in the Over-65/Disabled Homestead

Back to top