taxes Property Tax Assistance

2025 ISD Summary Worksheet

Abernathy ISD (all splits)   Hale County   Lubbock County  

095-Hale/Hale County

095-901/Abernathy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 103,546,110 N/A 103,546,110 103,546,110
B - MULTIFAMILY 2,544,587 N/A 2,544,587 2,544,587
C1 - VACANT LOTS 1,132,546 N/A 1,132,546 1,132,546
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,846,311 N/A 8,846,311 8,846,311
D2 - FARM & RANCH IMP 1,895,797 N/A 1,895,797 1,895,797
E - NON-AG LAND AND IMPROVEMENTS 32,545,718 N/A 32,545,718 32,545,718
F1 - COMMERCIAL REAL 11,019,870 N/A 11,019,870 11,019,870
F2 - INDUSTRIAL REAL 113,564,825 N/A 113,564,825 113,564,825
G - ALL MINERALS 97,872,130 N/A 97,872,130 97,872,130
J - ALL UTILITIES 97,149,762 N/A 97,149,762 97,149,762
L1 - COMMERCIAL PERSONAL 7,888,289 N/A 7,888,289 7,888,289
L2 - INDUSTRIAL PERSONAL 112,587,471 N/A 112,587,471 112,587,471
M1 - MOBILE HOMES 68,934 N/A 68,934 68,934
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 63,085 N/A 63,085 63,085
Subtotal 590,725,435 0 590,725,435 590,725,435
Less Total Deductions 93,462,269 0 93,462,269 93,462,269
Total Taxable Value 497,263,166 0 497,263,166 497,263,166

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 508,555,482 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,263,166 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 508,555,482 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,263,166 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 533,794,651 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 541,930,665 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 500,487,792 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 547,633,374 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 500,430,709 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 508,555,482 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,263,166 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 508,555,482 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,263,166 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 533,794,651 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 541,930,665 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 500,487,792 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 547,633,374 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 500,430,709 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,292,316 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 25,239,169 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,136,014 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,702,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,167,543 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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152-Lubbock/Lubbock County

095-901/Abernathy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,543,093 1.0411 46,626,734 48,543,093
B - MULTIFAMILY 1,099,442 N/A 1,099,442 1,099,442
C1 - VACANT LOTS 2,506,253 N/A 2,506,253 2,506,253
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,039,407 0.9996 5,041,598 5,039,407
D2 - FARM & RANCH IMP 254,644 N/A 254,644 254,644
E - NON-AG LAND AND IMPROVEMENTS 36,043,837 1.0130 35,581,280 36,043,837
F1 - COMMERCIAL REAL 9,778,893 0.9370 10,436,385 9,778,893
F2 - INDUSTRIAL REAL 873,572 N/A 873,572 873,572
G - ALL MINERALS 14,510,570 1.0005 14,503,318 14,510,570
J - ALL UTILITIES 11,010,194 0.8877 12,403,057 11,010,194
L1 - COMMERCIAL PERSONAL 1,818,125 N/A 1,818,125 1,818,125
L2 - INDUSTRIAL PERSONAL 25,639,268 N/A 25,639,268 25,639,268
M1 - MOBILE HOMES 1,248,016 N/A 1,248,016 1,248,016
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 59,619 N/A 59,619 59,619
S - SPECIAL INVENTORY 985,008 N/A 985,008 985,008
Subtotal 159,409,941 0 159,076,319 159,409,941
Less Total Deductions 39,460,769 0 38,853,149 39,460,769
Total Taxable Value 119,949,172 0 120,223,170 119,949,172

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 126,532,319 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 119,949,172 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 126,532,319 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 119,949,172 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 139,008,828 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 142,626,814 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 114,893,743 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 145,113,311 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 121,331,664 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 126,532,319 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 119,949,172 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 126,532,319 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 119,949,172 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 139,008,828 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 142,626,814 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 114,893,743 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 145,113,311 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 121,331,664 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,583,147 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 12,476,509 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,617,986 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,486,497 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,382,492 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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095-901-02/Abernathy ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 152,089,203 1.0128 150,172,844 152,089,203
B - MULTIFAMILY 3,644,029 N/A 3,644,029 3,644,029
C1 - VACANT LOTS 3,638,799 N/A 3,638,799 3,638,799
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,885,718 0.9998 13,887,909 13,885,718
D2 - FARM & RANCH IMP 2,150,441 N/A 2,150,441 2,150,441
E - NON-AG LAND AND IMPROVEMENTS 68,589,555 1.0068 68,126,998 68,589,555
F1 - COMMERCIAL REAL 20,798,763 0.9694 21,456,255 20,798,763
F2 - INDUSTRIAL REAL 114,438,397 N/A 114,438,397 114,438,397
G - ALL MINERALS 112,382,700 1.0001 112,375,448 112,382,700
J - ALL UTILITIES 108,159,956 0.9873 109,552,819 108,159,956
L1 - COMMERCIAL PERSONAL 9,706,414 N/A 9,706,414 9,706,414
L2 - INDUSTRIAL PERSONAL 138,226,739 N/A 138,226,739 138,226,739
M1 - MOBILE HOMES 1,316,950 N/A 1,316,950 1,316,950
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 59,619 N/A 59,619 59,619
S - SPECIAL INVENTORY 1,048,093 N/A 1,048,093 1,048,093
Subtotal 750,135,376 749,801,754 750,135,376
Less Total Deductions 132,923,038 132,315,418 132,923,038
Total Taxable Value 617,212,338 617,486,336 617,212,338

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 635,087,801 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 617,212,338 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 635,087,801 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 617,212,338 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 672,803,479 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 684,557,479 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 615,381,535 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 692,746,685 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 621,762,373 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 635,087,801 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 617,212,338 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 635,087,801 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 617,212,338 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 672,803,479 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 684,557,479 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 615,381,535 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 692,746,685 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 621,762,373 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,875,463 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 37,715,678 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,754,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,189,206 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,550,035 Loss to the increase in the Over-65/Disabled Homestead

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