taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lyford CISD (all splits)   Cameron County   Hidalgo County   Willacy County  

031-Cameron/Cameron County

245-902/Lyford CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,836,721 N/A 2,836,721 2,836,721
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 377,645 N/A 377,645 377,645
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,092,055 N/A 4,092,055 4,092,055
D2 - FARM & RANCH IMP 23,179 N/A 23,179 23,179
E - NON-AG LAND AND IMPROVEMENTS 9,974,546 N/A 9,974,546 9,974,546
F1 - COMMERCIAL REAL 1,846,313 N/A 1,846,313 1,846,313
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 26,471,800 N/A 26,471,800 26,471,800
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 19,538,610 N/A 19,538,610 19,538,610
M1 - MOBILE HOMES 0 N/A 0 0
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 65,160,869 0 65,160,869 65,160,869
Less Total Deductions 24,937,379 0 24,937,379 24,937,379
Total Taxable Value 40,223,490 0 40,223,490 40,223,490

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 40,408,565 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,223,490 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 40,408,565 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,223,490 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 40,971,180 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 41,208,922 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 40,223,490 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 41,405,662 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 40,316,741 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 57,748,565 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 57,563,490 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,748,565 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 57,563,490 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 58,311,180 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 58,548,922 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 57,563,490 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 58,745,662 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 57,656,741 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 185,075 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 562,615 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 237,742 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 196,740 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 93,251 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top


108-Hidalgo/Hidalgo County

245-902/Lyford CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,201,682 N/A 3,201,682 3,201,682
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 448,387 N/A 448,387 448,387
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,064,772 N/A 4,064,772 4,064,772
D2 - FARM & RANCH IMP 547,837 N/A 547,837 547,837
E - NON-AG LAND AND IMPROVEMENTS 5,431,822 N/A 5,431,822 5,431,822
F1 - COMMERCIAL REAL 2,026,656 N/A 2,026,656 2,026,656
F2 - INDUSTRIAL REAL 11,440,000 N/A 11,440,000 11,440,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 878,400 N/A 878,400 878,400
L1 - COMMERCIAL PERSONAL 547,654 N/A 547,654 547,654
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 241,222 N/A 241,222 241,222
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 28,828,432 0 28,828,432 28,828,432
Less Total Deductions 12,901,079 0 12,901,079 12,901,079
Total Taxable Value 15,927,353 0 15,927,353 15,927,353

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 16,315,056 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,927,353 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 16,315,056 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,927,353 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 17,140,203 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,395,201 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 15,927,353 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 17,565,199 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 16,027,353 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 26,155,056 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 25,767,353 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 26,155,056 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 25,767,353 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 26,980,203 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 27,235,201 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 25,767,353 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 27,405,199 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 25,867,353 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 387,703 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 825,147 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 254,998 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 169,998 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 100,000 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.


Back to top


245-Willacy/Willacy County

245-902/Lyford CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 153,725,128 0.9141 168,171,018 168,171,018
B - MULTIFAMILY 527,583 N/A 527,583 527,583
C1 - VACANT LOTS 9,755,911 N/A 9,755,911 9,755,911
C2 - COLONIA LOTS 202,339 N/A 202,339 202,339
D1 ACRES - QUALIFIED OPEN-SPACE LAND 43,170,768 0.8180 52,775,929 52,775,929
D2 - FARM & RANCH IMP 870,363 N/A 870,363 870,363
E - NON-AG LAND AND IMPROVEMENTS 52,395,616 1.0216 51,287,800 51,287,800
F1 - COMMERCIAL REAL 11,072,350 N/A 11,072,350 11,072,350
F2 - INDUSTRIAL REAL 37,994,648 N/A 37,994,648 37,994,648
G - ALL MINERALS 11,581,410 N/A 11,581,410 11,581,410
J - ALL UTILITIES 444,676,049 0.9717 457,626,890 457,626,890
L1 - COMMERCIAL PERSONAL 7,458,635 N/A 7,458,635 7,458,635
L2 - INDUSTRIAL PERSONAL 1,724,920 N/A 1,724,920 1,724,920
M1 - MOBILE HOMES 619,319 N/A 619,319 619,319
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,003,250 N/A 2,003,250 2,003,250
Subtotal 777,778,289 0 813,672,365 813,672,365
Less Total Deductions 314,197,148 0 319,787,188 319,787,188
Total Taxable Value 463,581,141 0 493,885,177 493,885,177

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 505,368,148 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 493,885,177 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 505,368,148 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 493,885,177 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 542,950,350 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 558,491,836 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 494,780,634 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 570,008,690 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 495,786,257 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 702,927,997 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 691,445,026 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 702,927,997 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 691,445,026 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 740,510,199 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 756,051,685 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 692,340,483 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 767,568,539 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 693,346,106 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,482,971 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 37,582,202 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,541,486 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,516,854 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,901,080 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 THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


Back to top


245-902-02/Lyford CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 159,763,531 0.9171 174,209,421 174,209,421
B - MULTIFAMILY 527,583 N/A 527,583 527,583
C1 - VACANT LOTS 10,581,943 N/A 10,581,943 10,581,943
C2 - COLONIA LOTS 202,339 N/A 202,339 202,339
D1 ACRES - QUALIFIED OPEN-SPACE LAND 51,327,595 0.8424 60,932,756 60,932,756
D2 - FARM & RANCH IMP 1,441,379 N/A 1,441,379 1,441,379
E - NON-AG LAND AND IMPROVEMENTS 67,801,984 1.0166 66,694,168 66,694,168
F1 - COMMERCIAL REAL 14,945,319 N/A 14,945,319 14,945,319
F2 - INDUSTRIAL REAL 49,434,648 N/A 49,434,648 49,434,648
G - ALL MINERALS 11,581,410 N/A 11,581,410 11,581,410
J - ALL UTILITIES 472,026,249 0.9733 484,977,090 484,977,090
L1 - COMMERCIAL PERSONAL 8,006,289 N/A 8,006,289 8,006,289
L2 - INDUSTRIAL PERSONAL 21,263,530 N/A 21,263,530 21,263,530
M1 - MOBILE HOMES 860,541 N/A 860,541 860,541
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,003,250 N/A 2,003,250 2,003,250
Subtotal 871,767,590 907,661,666 907,661,666
Less Total Deductions 352,035,606 357,625,646 357,625,646
Total Taxable Value 519,731,984 550,036,020 550,036,020

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 562,091,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 550,036,020 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 562,091,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 550,036,020 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 601,061,733 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 617,095,959 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 550,931,477 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 628,979,551 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 552,130,351 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 786,831,618 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 774,775,869 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 786,831,618 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 774,775,869 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 825,801,582 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 841,835,808 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 775,671,326 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 853,719,400 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 776,870,200 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,055,749 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 38,969,964 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,034,226 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,883,592 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,094,331 Loss to the increase in the Over-65/Disabled Homestead

Back to top