taxes Property Tax Assistance

2025 ISD Summary Worksheet

Prairiland ISD (all splits)   Lamar County   Red River County  

139-Lamar/Lamar County

139-912/Prairiland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 185,334,385 N/A 185,334,385 185,334,385
B - MULTIFAMILY 7,060,850 N/A 7,060,850 7,060,850
C1 - VACANT LOTS 3,204,300 N/A 3,204,300 3,204,300
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,986,750 N/A 9,986,750 9,986,750
D2 - FARM & RANCH IMP 11,340,663 N/A 11,340,663 11,340,663
E - NON-AG LAND AND IMPROVEMENTS 349,887,486 N/A 349,887,486 349,887,486
F1 - COMMERCIAL REAL 46,458,505 N/A 46,458,505 46,458,505
F2 - INDUSTRIAL REAL 1,480,820 N/A 1,480,820 1,480,820
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 58,885,290 N/A 58,885,290 58,885,290
L1 - COMMERCIAL PERSONAL 10,849,890 N/A 10,849,890 10,849,890
L2 - INDUSTRIAL PERSONAL 858,461,240 N/A 858,461,240 858,461,240
M1 - MOBILE HOMES 7,144,040 N/A 7,144,040 7,144,040
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 58,380 N/A 58,380 58,380
S - SPECIAL INVENTORY 11,230 N/A 11,230 11,230
Subtotal 1,550,163,829 0 1,550,163,829 1,550,163,829
Less Total Deductions 912,557,860 0 912,557,860 912,557,860
Total Taxable Value 637,605,969 0 637,605,969 637,605,969

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 681,449,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 637,605,969 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 681,449,676 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 637,605,969 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 770,113,553 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 795,565,929 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 640,732,168 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 813,036,642 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 651,135,822 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 1,282,679,496 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,238,835,789 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,282,679,496 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,238,835,789 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,371,343,373 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,396,795,749 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,241,961,988 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 1,414,266,462 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,252,365,642 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,843,707 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 88,663,877 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,452,376 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,470,713 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,529,853 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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194-Red River/Red River County

139-912/Prairiland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,347,020 N/A 3,347,020 3,347,020
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,054,225 N/A 1,054,225 1,054,225
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,371,784 N/A 2,371,784 2,371,784
D2 - FARM & RANCH IMP 261,285 N/A 261,285 261,285
E - NON-AG LAND AND IMPROVEMENTS 6,512,111 N/A 6,512,111 6,512,111
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 6,450,570 N/A 6,450,570 6,450,570
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 184,245,574 N/A 184,245,574 184,245,574
M1 - MOBILE HOMES 211,156 N/A 211,156 211,156
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 204,453,725 0 204,453,725 204,453,725
Less Total Deductions 171,794,943 0 171,794,943 171,794,943
Total Taxable Value 32,658,782 0 32,658,782 32,658,782

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 33,270,063 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 32,658,782 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 33,270,063 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 32,658,782 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 34,619,895 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 35,055,049 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 32,695,785 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 35,373,761 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 32,900,057 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 200,301,043 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 199,689,762 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 200,301,043 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 199,689,762 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 201,650,875 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 202,086,029 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 199,726,765 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 202,404,741 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 199,931,037 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 611,281 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 1,349,832 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 435,154 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 318,712 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 241,275 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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139-912-02/Prairiland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 188,681,405 N/A 188,681,405 188,681,405
B - MULTIFAMILY 7,060,850 N/A 7,060,850 7,060,850
C1 - VACANT LOTS 4,258,525 N/A 4,258,525 4,258,525
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,358,534 N/A 12,358,534 12,358,534
D2 - FARM & RANCH IMP 11,601,948 N/A 11,601,948 11,601,948
E - NON-AG LAND AND IMPROVEMENTS 356,399,597 N/A 356,399,597 356,399,597
F1 - COMMERCIAL REAL 46,458,505 N/A 46,458,505 46,458,505
F2 - INDUSTRIAL REAL 1,480,820 N/A 1,480,820 1,480,820
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 65,335,860 N/A 65,335,860 65,335,860
L1 - COMMERCIAL PERSONAL 10,849,890 N/A 10,849,890 10,849,890
L2 - INDUSTRIAL PERSONAL 1,042,706,814 N/A 1,042,706,814 1,042,706,814
M1 - MOBILE HOMES 7,355,196 N/A 7,355,196 7,355,196
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 58,380 N/A 58,380 58,380
S - SPECIAL INVENTORY 11,230 N/A 11,230 11,230
Subtotal 1,754,617,554 1,754,617,554 1,754,617,554
Less Total Deductions 1,084,352,803 1,084,352,803 1,084,352,803
Total Taxable Value 670,264,751 670,264,751 670,264,751

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 714,719,739 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 670,264,751 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 714,719,739 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 670,264,751 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 804,733,448 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 830,620,978 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 673,427,953 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 848,410,403 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 684,035,879 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 1,482,980,539 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,438,525,551 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,482,980,539 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,438,525,551 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,572,994,248 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,598,881,778 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,441,688,753 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 1,616,671,203 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,452,296,679 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,454,988 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 90,013,709 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,887,530 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,789,425 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,771,128 Loss to the increase in the Over-65/Disabled Homestead

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