taxes Property Tax Assistance

2025 ISD Summary Worksheet

Darrouzett ISD (all splits)   Lipscomb County  

148-Lipscomb/Lipscomb County

148-905/Darrouzett ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,757,960 N/A 6,757,960 6,757,960
B - MULTIFAMILY 56,950 N/A 56,950 56,950
C1 - VACANT LOTS 53,838 N/A 53,838 53,838
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,219,970 N/A 5,219,970 5,219,970
D2 - FARM & RANCH IMP 1,020,740 N/A 1,020,740 1,020,740
E - NON-AG LAND AND IMPROVEMENTS 2,964,780 N/A 2,964,780 2,964,780
F1 - COMMERCIAL REAL 714,660 N/A 714,660 714,660
F2 - INDUSTRIAL REAL 348,790 N/A 348,790 348,790
G - ALL MINERALS 37,363,111 N/A 37,363,111 37,363,111
J - ALL UTILITIES 11,694,880 N/A 11,694,880 11,694,880
L1 - COMMERCIAL PERSONAL 1,917,137 N/A 1,917,137 1,917,137
L2 - INDUSTRIAL PERSONAL 827,290 N/A 827,290 827,290
M1 - MOBILE HOMES 89,080 N/A 89,080 89,080
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 69,029,186 0 69,029,186 69,029,186
Less Total Deductions 11,949,173 0 11,949,173 11,949,173
Total Taxable Value 57,080,013 0 57,080,013 57,080,013

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 57,404,812 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 57,080,013 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 57,404,812 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 57,080,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 59,907,916 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 61,194,254 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 57,080,013 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 62,238,080 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 57,089,643 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 57,404,812 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 57,080,013 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,404,812 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 57,080,013 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 59,907,916 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 61,194,254 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 57,080,013 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 62,238,080 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 57,089,643 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 324,799 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 2,503,104 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,286,338 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,043,826 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,630 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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148-905-02/Darrouzett ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,757,960 N/A 6,757,960 6,757,960
B - MULTIFAMILY 56,950 N/A 56,950 56,950
C1 - VACANT LOTS 53,838 N/A 53,838 53,838
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,219,970 N/A 5,219,970 5,219,970
D2 - FARM & RANCH IMP 1,020,740 N/A 1,020,740 1,020,740
E - NON-AG LAND AND IMPROVEMENTS 2,964,780 N/A 2,964,780 2,964,780
F1 - COMMERCIAL REAL 714,660 N/A 714,660 714,660
F2 - INDUSTRIAL REAL 348,790 N/A 348,790 348,790
G - ALL MINERALS 37,363,111 N/A 37,363,111 37,363,111
J - ALL UTILITIES 11,694,880 N/A 11,694,880 11,694,880
L1 - COMMERCIAL PERSONAL 1,917,137 N/A 1,917,137 1,917,137
L2 - INDUSTRIAL PERSONAL 827,290 N/A 827,290 827,290
M1 - MOBILE HOMES 89,080 N/A 89,080 89,080
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 69,029,186 69,029,186 69,029,186
Less Total Deductions 11,949,173 11,949,173 11,949,173
Total Taxable Value 57,080,013 57,080,013 57,080,013

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 57,404,812 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 57,080,013 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 57,404,812 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 57,080,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 59,907,916 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 61,194,254 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 57,080,013 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 62,238,080 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 57,089,643 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 57,404,812 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 57,080,013 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,404,812 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 57,080,013 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 59,907,916 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 61,194,254 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 57,080,013 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 62,238,080 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 57,089,643 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 324,799 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 2,503,104 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,286,338 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,043,826 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,630 Loss to the increase in the Over-65/Disabled Homestead

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