taxes Property Tax Assistance

2025 ISD Summary Worksheet

Amherst ISD (all splits)   Lamb County  

140-Lamb/Lamb County

140-901/Amherst ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 15,763,430 0.8176 19,280,125 15,763,430
B - MULTIFAMILY 53,820 N/A 53,820 53,820
C1 - VACANT LOTS 121,630 N/A 121,630 121,630
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,216,360 1.9215 5,316,945 10,216,360
D2 - FARM & RANCH IMP 1,278,790 N/A 1,278,790 1,278,790
E - NON-AG LAND AND IMPROVEMENTS 10,778,460 1.0363 10,400,907 10,778,460
F1 - COMMERCIAL REAL 1,080,800 N/A 1,080,800 1,080,800
F2 - INDUSTRIAL REAL 11,230,490 N/A 11,230,490 11,230,490
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 16,940,870 0.9942 17,039,700 16,940,870
L1 - COMMERCIAL PERSONAL 1,038,820 N/A 1,038,820 1,038,820
L2 - INDUSTRIAL PERSONAL 3,900,360 N/A 3,900,360 3,900,360
M1 - MOBILE HOMES 1,939,850 N/A 1,939,850 1,939,850
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 74,343,680 0 72,682,237 74,343,680
Less Total Deductions 12,134,435 0 13,465,733 12,134,435
Total Taxable Value 62,209,245 0 59,216,504 62,209,245

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 63,273,134 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 62,209,245 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 63,273,134 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 62,209,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,139,636 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 68,837,365 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 62,209,245 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 70,152,463 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 62,449,274 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 63,273,134 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 62,209,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 63,273,134 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 62,209,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,139,636 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 68,837,365 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 62,209,245 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 70,152,463 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 62,449,274 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,063,889 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 3,866,502 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,697,729 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,315,098 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 240,029 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.


Back to top

140-901-02/Amherst ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 15,763,430 0.8176 19,280,125 15,763,430
B - MULTIFAMILY 53,820 N/A 53,820 53,820
C1 - VACANT LOTS 121,630 N/A 121,630 121,630
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,216,360 1.9215 5,316,945 10,216,360
D2 - FARM & RANCH IMP 1,278,790 N/A 1,278,790 1,278,790
E - NON-AG LAND AND IMPROVEMENTS 10,778,460 1.0363 10,400,907 10,778,460
F1 - COMMERCIAL REAL 1,080,800 N/A 1,080,800 1,080,800
F2 - INDUSTRIAL REAL 11,230,490 N/A 11,230,490 11,230,490
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 16,940,870 0.9942 17,039,700 16,940,870
L1 - COMMERCIAL PERSONAL 1,038,820 N/A 1,038,820 1,038,820
L2 - INDUSTRIAL PERSONAL 3,900,360 N/A 3,900,360 3,900,360
M1 - MOBILE HOMES 1,939,850 N/A 1,939,850 1,939,850
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 74,343,680 72,682,237 74,343,680
Less Total Deductions 12,134,435 13,465,733 12,134,435
Total Taxable Value 62,209,245 59,216,504 62,209,245

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 63,273,134 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 62,209,245 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 63,273,134 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 62,209,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,139,636 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 68,837,365 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 62,209,245 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 70,152,463 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 62,449,274 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 63,273,134 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 62,209,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 63,273,134 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 62,209,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,139,636 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 68,837,365 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 62,209,245 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 70,152,463 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 62,449,274 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,063,889 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 3,866,502 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,697,729 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,315,098 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 240,029 Loss to the increase in the Over-65/Disabled Homestead

Back to top