taxes Property Tax Assistance

2025 ISD Summary Worksheet

Big Spring ISD (all splits)   Howard County  

114-Howard/Howard County

114-901/Big Spring ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,127,969,899 0.9796 1,151,459,676 1,127,969,899
B - MULTIFAMILY 90,196,031 N/A 90,196,031 90,196,031
C1 - VACANT LOTS 16,890,321 N/A 16,890,321 16,890,321
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,684,525 0.6953 16,806,078 11,684,525
D2 - FARM & RANCH IMP 195,670 N/A 195,670 195,670
E - NON-AG LAND AND IMPROVEMENTS 45,759,222 N/A 45,759,222 45,759,222
F1 - COMMERCIAL REAL 350,992,993 0.9366 374,752,288 350,992,993
F2 - INDUSTRIAL REAL 283,582,167 N/A 283,582,167 283,582,167
G - ALL MINERALS 1,911,034,507 0.9318 2,050,906,318 1,911,034,507
J - ALL UTILITIES 363,685,403 0.9052 401,773,534 363,685,403
L1 - COMMERCIAL PERSONAL 105,270,284 N/A 105,270,284 105,270,284
L2 - INDUSTRIAL PERSONAL 346,121,965 N/A 346,121,965 346,121,965
M1 - MOBILE HOMES 1,247,912 N/A 1,247,912 1,247,912
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 281,032 N/A 281,032 281,032
S - SPECIAL INVENTORY 12,341,378 N/A 12,341,378 12,341,378
Subtotal 4,667,253,309 0 4,897,583,876 4,667,253,309
Less Total Deductions 833,885,934 0 837,809,638 833,885,934
Total Taxable Value 3,833,367,375 0 4,059,774,238 3,833,367,375

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 3,937,072,372 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,833,367,375 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,897,182,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,793,477,738 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,158,904,330 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,227,999,828 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,848,593,009 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 4,276,573,097 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,857,725,220 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 3,963,999,572 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,860,294,575 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,924,109,935 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,820,404,938 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,185,831,530 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,254,927,028 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,875,520,209 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 4,303,500,297 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,884,652,420 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 103,704,997 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 39,889,637 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 221,831,958 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 69,095,498 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 48,573,269 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 24,357,845 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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114-901-02/Big Spring ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,127,969,899 0.9796 1,151,459,676 1,127,969,899
B - MULTIFAMILY 90,196,031 N/A 90,196,031 90,196,031
C1 - VACANT LOTS 16,890,321 N/A 16,890,321 16,890,321
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,684,525 0.6953 16,806,078 11,684,525
D2 - FARM & RANCH IMP 195,670 N/A 195,670 195,670
E - NON-AG LAND AND IMPROVEMENTS 45,759,222 N/A 45,759,222 45,759,222
F1 - COMMERCIAL REAL 350,992,993 0.9366 374,752,288 350,992,993
F2 - INDUSTRIAL REAL 283,582,167 N/A 283,582,167 283,582,167
G - ALL MINERALS 1,911,034,507 0.9318 2,050,906,318 1,911,034,507
J - ALL UTILITIES 363,685,403 0.9052 401,773,534 363,685,403
L1 - COMMERCIAL PERSONAL 105,270,284 N/A 105,270,284 105,270,284
L2 - INDUSTRIAL PERSONAL 346,121,965 N/A 346,121,965 346,121,965
M1 - MOBILE HOMES 1,247,912 N/A 1,247,912 1,247,912
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 281,032 N/A 281,032 281,032
S - SPECIAL INVENTORY 12,341,378 N/A 12,341,378 12,341,378
Subtotal 4,667,253,309 4,897,583,876 4,667,253,309
Less Total Deductions 833,885,934 837,809,638 833,885,934
Total Taxable Value 3,833,367,375 4,059,774,238 3,833,367,375

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 3,937,072,372 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,833,367,375 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,897,182,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,793,477,738 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,158,904,330 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,227,999,828 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,848,593,009 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 4,276,573,097 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,857,725,220 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 3,963,999,572 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,860,294,575 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,924,109,935 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,820,404,938 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,185,831,530 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,254,927,028 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,875,520,209 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 4,303,500,297 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,884,652,420 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 103,704,997 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 39,889,637 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 221,831,958 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 69,095,498 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 48,573,269 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 24,357,845 Loss to the increase in the Over-65/Disabled Homestead

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