taxes Property Tax Assistance

2025 ISD Summary Worksheet

Idalou ISD (all splits)   Lubbock County  

152-Lubbock/Lubbock County

152-910/Idalou ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 198,065,803 1.0465 189,264,981 198,065,803
B - MULTIFAMILY 3,133,152 N/A 3,133,152 3,133,152
C1 - VACANT LOTS 7,011,972 N/A 7,011,972 7,011,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,486,315 1.2461 13,230,120 16,486,315
D2 - FARM & RANCH IMP 398,543 N/A 398,543 398,543
E - NON-AG LAND AND IMPROVEMENTS 182,785,680 0.9698 188,477,707 182,785,680
F1 - COMMERCIAL REAL 27,272,495 0.9692 28,139,182 27,272,495
F2 - INDUSTRIAL REAL 7,073,761 N/A 7,073,761 7,073,761
G - ALL MINERALS 11,927,590 N/A 11,927,590 11,927,590
J - ALL UTILITIES 15,677,003 N/A 15,677,003 15,677,003
L1 - COMMERCIAL PERSONAL 109,063,056 0.9784 111,470,826 109,063,056
L2 - INDUSTRIAL PERSONAL 2,169,125 N/A 2,169,125 2,169,125
M1 - MOBILE HOMES 1,409,744 N/A 1,409,744 1,409,744
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,937,626 N/A 4,937,626 4,937,626
S - SPECIAL INVENTORY 24,163 N/A 24,163 24,163
Subtotal 587,436,028 0 584,345,495 587,436,028
Less Total Deductions 173,221,880 0 170,048,058 173,221,880
Total Taxable Value 414,214,148 0 414,297,437 414,214,148

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 445,753,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 414,214,148 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 445,753,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 414,214,148 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 499,854,068 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 514,226,627 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 428,085,678 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 523,954,209 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 425,407,142 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 445,753,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 414,214,148 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 445,753,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 414,214,148 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 499,854,068 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 514,226,627 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 428,085,678 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 523,954,209 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 425,407,142 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,539,416 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 54,100,504 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,372,559 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,727,582 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,192,994 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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152-910-02/Idalou ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 198,065,803 1.0465 189,264,981 198,065,803
B - MULTIFAMILY 3,133,152 N/A 3,133,152 3,133,152
C1 - VACANT LOTS 7,011,972 N/A 7,011,972 7,011,972
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,486,315 1.2461 13,230,120 16,486,315
D2 - FARM & RANCH IMP 398,543 N/A 398,543 398,543
E - NON-AG LAND AND IMPROVEMENTS 182,785,680 0.9698 188,477,707 182,785,680
F1 - COMMERCIAL REAL 27,272,495 0.9692 28,139,182 27,272,495
F2 - INDUSTRIAL REAL 7,073,761 N/A 7,073,761 7,073,761
G - ALL MINERALS 11,927,590 N/A 11,927,590 11,927,590
J - ALL UTILITIES 15,677,003 N/A 15,677,003 15,677,003
L1 - COMMERCIAL PERSONAL 109,063,056 0.9784 111,470,826 109,063,056
L2 - INDUSTRIAL PERSONAL 2,169,125 N/A 2,169,125 2,169,125
M1 - MOBILE HOMES 1,409,744 N/A 1,409,744 1,409,744
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,937,626 N/A 4,937,626 4,937,626
S - SPECIAL INVENTORY 24,163 N/A 24,163 24,163
Subtotal 587,436,028 584,345,495 587,436,028
Less Total Deductions 173,221,880 170,048,058 173,221,880
Total Taxable Value 414,214,148 414,297,437 414,214,148

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 445,753,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 414,214,148 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 445,753,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 414,214,148 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 499,854,068 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 514,226,627 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 428,085,678 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 523,954,209 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 425,407,142 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 445,753,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 414,214,148 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 445,753,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 414,214,148 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 499,854,068 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 514,226,627 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 428,085,678 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 523,954,209 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 425,407,142 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,539,416 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 54,100,504 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,372,559 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,727,582 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,192,994 Loss to the increase in the Over-65/Disabled Homestead

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