taxes Property Tax Assistance

2025 ISD Summary Worksheet

Valentine ISD (all splits)   Jeff Davis County  

122-Jeff Davis/Jeff Davis County

122-902/Valentine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 12,432,210 0.8226 15,113,311 12,432,210
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,598,290 1.1476 10,977,945 12,598,290
C2 - COLONIA LOTS 893,400 N/A 893,400 893,400
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,858,840 1.3080 5,243,601 6,858,840
D2 - FARM & RANCH IMP 314,120 N/A 314,120 314,120
E - NON-AG LAND AND IMPROVEMENTS 20,256,260 0.9223 21,962,767 20,256,260
F1 - COMMERCIAL REAL 1,804,480 N/A 1,804,480 1,804,480
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 31,233,890 N/A 31,233,890 31,233,890
L1 - COMMERCIAL PERSONAL 429,370 N/A 429,370 429,370
L2 - INDUSTRIAL PERSONAL 1,455,260 N/A 1,455,260 1,455,260
M1 - MOBILE HOMES 982,410 N/A 982,410 982,410
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 89,258,530 0 90,410,554 89,258,530
Less Total Deductions 22,755,238 0 23,900,126 22,755,238
Total Taxable Value 66,503,292 0 66,510,428 66,503,292

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 67,509,699 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,503,292 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 67,509,699 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,503,292 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 69,747,347 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 70,421,143 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 66,588,605 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 70,927,519 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 67,285,451 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 67,509,699 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,503,292 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 67,509,699 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,503,292 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 69,747,347 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 70,421,143 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 66,588,605 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 70,927,519 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 67,285,451 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,006,407 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 2,237,648 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 673,796 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 506,376 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 782,159 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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122-902-02/Valentine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 12,432,210 0.8226 15,113,311 12,432,210
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 12,598,290 1.1476 10,977,945 12,598,290
C2 - COLONIA LOTS 893,400 N/A 893,400 893,400
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,858,840 1.3080 5,243,601 6,858,840
D2 - FARM & RANCH IMP 314,120 N/A 314,120 314,120
E - NON-AG LAND AND IMPROVEMENTS 20,256,260 0.9223 21,962,767 20,256,260
F1 - COMMERCIAL REAL 1,804,480 N/A 1,804,480 1,804,480
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 31,233,890 N/A 31,233,890 31,233,890
L1 - COMMERCIAL PERSONAL 429,370 N/A 429,370 429,370
L2 - INDUSTRIAL PERSONAL 1,455,260 N/A 1,455,260 1,455,260
M1 - MOBILE HOMES 982,410 N/A 982,410 982,410
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 89,258,530 90,410,554 89,258,530
Less Total Deductions 22,755,238 23,900,126 22,755,238
Total Taxable Value 66,503,292 66,510,428 66,503,292

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 67,509,699 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,503,292 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 67,509,699 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,503,292 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 69,747,347 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 70,421,143 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 66,588,605 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 70,927,519 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 67,285,451 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 67,509,699 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,503,292 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 67,509,699 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,503,292 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 69,747,347 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 70,421,143 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 66,588,605 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 70,927,519 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 67,285,451 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,006,407 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 2,237,648 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 673,796 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 506,376 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 782,159 Loss to the increase in the Over-65/Disabled Homestead

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