taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Deal ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-902/New Deal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 137,031,586 0.9622 142,414,868 137,031,586
B - MULTIFAMILY 794,557 N/A 794,557 794,557
C1 - VACANT LOTS 5,547,893 N/A 5,547,893 5,547,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,226,164 1.1152 13,653,468 15,226,164
D2 - FARM & RANCH IMP 799,597 N/A 799,597 799,597
E - NON-AG LAND AND IMPROVEMENTS 123,644,911 0.9278 133,266,772 123,644,911
F1 - COMMERCIAL REAL 56,178,516 0.9905 56,717,331 56,178,516
F2 - INDUSTRIAL REAL 89,526,338 N/A 89,526,338 89,526,338
G - ALL MINERALS 18,296,140 N/A 18,296,140 18,296,140
J - ALL UTILITIES 26,894,957 0.9939 27,060,023 26,894,957
L1 - COMMERCIAL PERSONAL 55,820,509 1.0201 54,720,624 55,820,509
L2 - INDUSTRIAL PERSONAL 166,370,338 N/A 166,370,338 166,370,338
M1 - MOBILE HOMES 11,422,251 N/A 11,422,251 11,422,251
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 634,530 N/A 634,530 634,530
S - SPECIAL INVENTORY 331,346 N/A 331,346 331,346
Subtotal 708,519,633 0 721,556,076 708,519,633
Less Total Deductions 211,178,992 0 213,854,434 211,178,992
Total Taxable Value 497,340,641 0 507,701,642 497,340,641

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 518,019,270 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,340,641 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 518,019,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,340,641 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 553,624,119 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 563,959,586 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 507,416,504 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 571,547,159 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 506,041,755 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 518,019,270 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,340,641 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 518,019,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,340,641 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 553,624,119 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 563,959,586 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 507,416,504 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 571,547,159 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 506,041,755 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,678,629 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 35,604,849 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,335,467 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,587,573 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,701,114 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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152-902-02/New Deal ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 137,031,586 0.9622 142,414,868 137,031,586
B - MULTIFAMILY 794,557 N/A 794,557 794,557
C1 - VACANT LOTS 5,547,893 N/A 5,547,893 5,547,893
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,226,164 1.1152 13,653,468 15,226,164
D2 - FARM & RANCH IMP 799,597 N/A 799,597 799,597
E - NON-AG LAND AND IMPROVEMENTS 123,644,911 0.9278 133,266,772 123,644,911
F1 - COMMERCIAL REAL 56,178,516 0.9905 56,717,331 56,178,516
F2 - INDUSTRIAL REAL 89,526,338 N/A 89,526,338 89,526,338
G - ALL MINERALS 18,296,140 N/A 18,296,140 18,296,140
J - ALL UTILITIES 26,894,957 0.9939 27,060,023 26,894,957
L1 - COMMERCIAL PERSONAL 55,820,509 1.0201 54,720,624 55,820,509
L2 - INDUSTRIAL PERSONAL 166,370,338 N/A 166,370,338 166,370,338
M1 - MOBILE HOMES 11,422,251 N/A 11,422,251 11,422,251
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 634,530 N/A 634,530 634,530
S - SPECIAL INVENTORY 331,346 N/A 331,346 331,346
Subtotal 708,519,633 721,556,076 708,519,633
Less Total Deductions 211,178,992 213,854,434 211,178,992
Total Taxable Value 497,340,641 507,701,642 497,340,641

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 518,019,270 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,340,641 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 518,019,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,340,641 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 553,624,119 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 563,959,586 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 507,416,504 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 571,547,159 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 506,041,755 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 518,019,270 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,340,641 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 518,019,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,340,641 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 553,624,119 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 563,959,586 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 507,416,504 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 571,547,159 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 506,041,755 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,678,629 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 35,604,849 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,335,467 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,587,573 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,701,114 Loss to the increase in the Over-65/Disabled Homestead

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