taxes Property Tax Assistance

2025 ISD Summary Worksheet

Liberty ISD (all splits)   Liberty County  

146-Liberty/Liberty County

146-906/Liberty ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 636,738,232 N/A 636,738,232 636,738,232
B - MULTIFAMILY 24,240,590 N/A 24,240,590 24,240,590
C1 - VACANT LOTS 62,084,670 N/A 62,084,670 62,084,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,756,630 N/A 7,756,630 7,756,630
D2 - FARM & RANCH IMP 2,874,923 N/A 2,874,923 2,874,923
E - NON-AG LAND AND IMPROVEMENTS 91,525,817 N/A 91,525,817 91,525,817
F1 - COMMERCIAL REAL 190,574,691 N/A 190,574,691 190,574,691
F2 - INDUSTRIAL REAL 98,921,420 N/A 98,921,420 98,921,420
G - ALL MINERALS 6,221,263 N/A 6,221,263 6,221,263
J - ALL UTILITIES 174,813,510 N/A 174,813,510 174,813,510
L1 - COMMERCIAL PERSONAL 86,664,640 N/A 86,664,640 86,664,640
L2 - INDUSTRIAL PERSONAL 123,004,020 N/A 123,004,020 123,004,020
M1 - MOBILE HOMES 28,177,050 N/A 28,177,050 28,177,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,478,690 N/A 4,478,690 4,478,690
Subtotal 1,538,076,146 0 1,538,076,146 1,538,076,146
Less Total Deductions 379,921,508 0 379,921,508 379,921,508
Total Taxable Value 1,158,154,638 0 1,158,154,638 1,158,154,638

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 1,230,226,219 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,158,154,638 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,230,226,219 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,158,154,638 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,359,185,466 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,394,878,967 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,172,787,319 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 1,419,424,583 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,186,470,374 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 1,230,226,219 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,158,154,638 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,230,226,219 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,158,154,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,359,185,466 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,394,878,967 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,172,787,319 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 1,419,424,583 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,186,470,374 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,071,581 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 128,959,247 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,693,501 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,545,616 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 28,315,736 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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146-906-02/Liberty ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 636,738,232 N/A 636,738,232 636,738,232
B - MULTIFAMILY 24,240,590 N/A 24,240,590 24,240,590
C1 - VACANT LOTS 62,084,670 N/A 62,084,670 62,084,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,756,630 N/A 7,756,630 7,756,630
D2 - FARM & RANCH IMP 2,874,923 N/A 2,874,923 2,874,923
E - NON-AG LAND AND IMPROVEMENTS 91,525,817 N/A 91,525,817 91,525,817
F1 - COMMERCIAL REAL 190,574,691 N/A 190,574,691 190,574,691
F2 - INDUSTRIAL REAL 98,921,420 N/A 98,921,420 98,921,420
G - ALL MINERALS 6,221,263 N/A 6,221,263 6,221,263
J - ALL UTILITIES 174,813,510 N/A 174,813,510 174,813,510
L1 - COMMERCIAL PERSONAL 86,664,640 N/A 86,664,640 86,664,640
L2 - INDUSTRIAL PERSONAL 123,004,020 N/A 123,004,020 123,004,020
M1 - MOBILE HOMES 28,177,050 N/A 28,177,050 28,177,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,478,690 N/A 4,478,690 4,478,690
Subtotal 1,538,076,146 1,538,076,146 1,538,076,146
Less Total Deductions 379,921,508 379,921,508 379,921,508
Total Taxable Value 1,158,154,638 1,158,154,638 1,158,154,638

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 1,230,226,219 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,158,154,638 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,230,226,219 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,158,154,638 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,359,185,466 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,394,878,967 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,172,787,319 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 1,419,424,583 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,186,470,374 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 1,230,226,219 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,158,154,638 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,230,226,219 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,158,154,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,359,185,466 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,394,878,967 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,172,787,319 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 1,419,424,583 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,186,470,374 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 72,071,581 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 128,959,247 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,693,501 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,545,616 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 28,315,736 Loss to the increase in the Over-65/Disabled Homestead

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