taxes Property Tax Assistance

2025 ISD Summary Worksheet

Roosevelt ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-908/Roosevelt ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 265,961,001 1.0276 258,817,634 265,961,001
B - MULTIFAMILY 1,068,736 N/A 1,068,736 1,068,736
C1 - VACANT LOTS 9,423,259 N/A 9,423,259 9,423,259
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,458,391 1.1880 10,486,465 12,458,391
D2 - FARM & RANCH IMP 852,256 N/A 852,256 852,256
E - NON-AG LAND AND IMPROVEMENTS 85,806,785 0.9063 94,678,125 85,806,785
F1 - COMMERCIAL REAL 37,831,364 0.9755 38,781,511 37,831,364
F2 - INDUSTRIAL REAL 133,149,603 N/A 133,149,603 133,149,603
G - ALL MINERALS 20,418,100 N/A 20,418,100 20,418,100
J - ALL UTILITIES 17,386,531 N/A 17,386,531 17,386,531
L1 - COMMERCIAL PERSONAL 27,112,750 N/A 27,112,750 27,112,750
L2 - INDUSTRIAL PERSONAL 612,302,619 N/A 612,302,619 612,302,619
M1 - MOBILE HOMES 16,462,972 N/A 16,462,972 16,462,972
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 570,016 N/A 570,016 570,016
S - SPECIAL INVENTORY 129,903 N/A 129,903 129,903
Subtotal 1,240,934,286 0 1,241,640,480 1,240,934,286
Less Total Deductions 852,576,859 0 849,907,746 852,576,859
Total Taxable Value 388,357,427 0 391,732,734 388,357,427

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 414,106,775 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 388,357,427 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 414,106,775 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 388,357,427 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 462,695,298 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 476,968,160 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 406,302,283 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 487,078,847 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 400,080,592 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 1,077,094,467 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,051,345,119 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,077,094,467 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,051,345,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,125,682,990 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,139,955,852 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,069,289,975 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 1,150,066,539 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,063,068,284 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,749,348 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 48,588,523 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,272,862 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,110,687 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,723,165 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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152-908-02/Roosevelt ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 265,961,001 1.0276 258,817,634 265,961,001
B - MULTIFAMILY 1,068,736 N/A 1,068,736 1,068,736
C1 - VACANT LOTS 9,423,259 N/A 9,423,259 9,423,259
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,458,391 1.1880 10,486,465 12,458,391
D2 - FARM & RANCH IMP 852,256 N/A 852,256 852,256
E - NON-AG LAND AND IMPROVEMENTS 85,806,785 0.9063 94,678,125 85,806,785
F1 - COMMERCIAL REAL 37,831,364 0.9755 38,781,511 37,831,364
F2 - INDUSTRIAL REAL 133,149,603 N/A 133,149,603 133,149,603
G - ALL MINERALS 20,418,100 N/A 20,418,100 20,418,100
J - ALL UTILITIES 17,386,531 N/A 17,386,531 17,386,531
L1 - COMMERCIAL PERSONAL 27,112,750 N/A 27,112,750 27,112,750
L2 - INDUSTRIAL PERSONAL 612,302,619 N/A 612,302,619 612,302,619
M1 - MOBILE HOMES 16,462,972 N/A 16,462,972 16,462,972
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 570,016 N/A 570,016 570,016
S - SPECIAL INVENTORY 129,903 N/A 129,903 129,903
Subtotal 1,240,934,286 1,241,640,480 1,240,934,286
Less Total Deductions 852,576,859 849,907,746 852,576,859
Total Taxable Value 388,357,427 391,732,734 388,357,427

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 414,106,775 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 388,357,427 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 414,106,775 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 388,357,427 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 462,695,298 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 476,968,160 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 406,302,283 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 487,078,847 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 400,080,592 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 1,077,094,467 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,051,345,119 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,077,094,467 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,051,345,119 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,125,682,990 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,139,955,852 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,069,289,975 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 1,150,066,539 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,063,068,284 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,749,348 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 48,588,523 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,272,862 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,110,687 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,723,165 Loss to the increase in the Over-65/Disabled Homestead

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