taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lubbock-Cooper ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-906/Lubbock-Cooper ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,413,517,332 0.9791 5,529,074,999 5,413,517,332
B - MULTIFAMILY 262,211,777 0.9625 272,427,820 262,211,777
C1 - VACANT LOTS 163,859,316 N/A 163,859,316 163,859,316
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,500,158 1.1297 10,180,157 11,500,158
D2 - FARM & RANCH IMP 1,455,170 N/A 1,455,170 1,455,170
E - NON-AG LAND AND IMPROVEMENTS 421,563,101 0.9295 453,537,494 421,563,101
F1 - COMMERCIAL REAL 852,477,768 0.9879 862,919,089 852,477,768
F2 - INDUSTRIAL REAL 8,460,998 N/A 8,460,998 8,460,998
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 73,704,919 N/A 73,704,919 73,704,919
L1 - COMMERCIAL PERSONAL 257,317,625 N/A 257,317,625 257,317,625
L2 - INDUSTRIAL PERSONAL 10,745,765 N/A 10,745,765 10,745,765
M1 - MOBILE HOMES 23,399,716 N/A 23,399,716 23,399,716
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 50,334,471 N/A 50,334,471 50,334,471
S - SPECIAL INVENTORY 4,913,748 N/A 4,913,748 4,913,748
Subtotal 7,555,461,864 0 7,722,331,287 7,555,461,864
Less Total Deductions 2,134,988,745 0 2,159,625,148 2,134,988,745
Total Taxable Value 5,420,473,119 0 5,562,706,139 5,420,473,119

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 5,829,402,584 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,420,473,119 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,829,402,584 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,420,473,119 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,461,406,312 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 6,624,041,655 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,665,878,124 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 6,734,029,907 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,577,926,506 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 5,829,402,584 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,420,473,119 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,829,402,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,420,473,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,461,406,312 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,624,041,655 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,665,878,124 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 6,734,029,907 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,577,926,506 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 408,929,465 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 632,003,728 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 162,635,343 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 109,988,252 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 157,453,387 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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152-906-02/Lubbock-Cooper ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,413,517,332 0.9791 5,529,074,999 5,413,517,332
B - MULTIFAMILY 262,211,777 0.9625 272,427,820 262,211,777
C1 - VACANT LOTS 163,859,316 N/A 163,859,316 163,859,316
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,500,158 1.1297 10,180,157 11,500,158
D2 - FARM & RANCH IMP 1,455,170 N/A 1,455,170 1,455,170
E - NON-AG LAND AND IMPROVEMENTS 421,563,101 0.9295 453,537,494 421,563,101
F1 - COMMERCIAL REAL 852,477,768 0.9879 862,919,089 852,477,768
F2 - INDUSTRIAL REAL 8,460,998 N/A 8,460,998 8,460,998
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 73,704,919 N/A 73,704,919 73,704,919
L1 - COMMERCIAL PERSONAL 257,317,625 N/A 257,317,625 257,317,625
L2 - INDUSTRIAL PERSONAL 10,745,765 N/A 10,745,765 10,745,765
M1 - MOBILE HOMES 23,399,716 N/A 23,399,716 23,399,716
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 50,334,471 N/A 50,334,471 50,334,471
S - SPECIAL INVENTORY 4,913,748 N/A 4,913,748 4,913,748
Subtotal 7,555,461,864 7,722,331,287 7,555,461,864
Less Total Deductions 2,134,988,745 2,159,625,148 2,134,988,745
Total Taxable Value 5,420,473,119 5,562,706,139 5,420,473,119

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 5,829,402,584 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,420,473,119 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 5,829,402,584 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,420,473,119 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,461,406,312 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 6,624,041,655 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,665,878,124 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 6,734,029,907 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 5,577,926,506 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 5,829,402,584 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,420,473,119 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 5,829,402,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,420,473,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,461,406,312 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 6,624,041,655 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,665,878,124 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 6,734,029,907 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 5,577,926,506 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 408,929,465 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 632,003,728 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 162,635,343 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 109,988,252 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 157,453,387 Loss to the increase in the Over-65/Disabled Homestead

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