taxes Property Tax Assistance

2025 ISD Summary Worksheet

Midland ISD (all splits)   Midland County  

165-Midland/Midland County

165-901/Midland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 15,493,824,691 N/A 15,493,824,691 15,493,824,691
B - MULTIFAMILY 2,029,550,099 N/A 2,029,550,099 2,029,550,099
C1 - VACANT LOTS 270,922,656 N/A 270,922,656 270,922,656
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,870,960 N/A 10,870,960 10,870,960
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 408,399,270 N/A 408,399,270 408,399,270
F1 - COMMERCIAL REAL 4,580,165,497 N/A 4,580,165,497 4,580,165,497
F2 - INDUSTRIAL REAL 1,245,020,540 N/A 1,245,020,540 1,245,020,540
G - ALL MINERALS 28,083,471,721 N/A 28,083,471,721 28,083,471,721
J - ALL UTILITIES 2,863,974,548 N/A 2,863,974,548 2,863,974,548
L1 - COMMERCIAL PERSONAL 2,507,725,130 N/A 2,507,725,130 2,507,725,130
L2 - INDUSTRIAL PERSONAL 5,176,486,280 N/A 5,176,486,280 5,176,486,280
M1 - MOBILE HOMES 166,504,080 N/A 166,504,080 166,504,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,107,875 N/A 8,107,875 8,107,875
S - SPECIAL INVENTORY 208,804,850 N/A 208,804,850 208,804,850
Subtotal 63,053,828,197 0 63,053,828,197 63,053,828,197
Less Total Deductions 7,817,372,191 0 7,817,372,191 7,817,372,191
Total Taxable Value 55,236,456,006 0 55,236,456,006 55,236,456,006

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 56,377,423,155 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 55,236,456,006 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 55,819,883,227 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 54,678,916,078 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 58,259,786,655 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 58,753,917,361 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,051,072,643 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 59,086,246,429 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 55,561,622,683 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 56,415,745,715 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 55,274,778,566 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 55,858,205,787 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 54,717,238,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 58,298,109,215 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 58,792,239,921 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,089,395,203 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 59,124,568,989 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 55,599,945,243 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,140,967,149 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 557,539,928 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,882,363,500 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 494,130,706 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 332,329,068 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 325,166,677 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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165-901-02/Midland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 15,493,824,691 N/A 15,493,824,691 15,493,824,691
B - MULTIFAMILY 2,029,550,099 N/A 2,029,550,099 2,029,550,099
C1 - VACANT LOTS 270,922,656 N/A 270,922,656 270,922,656
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,870,960 N/A 10,870,960 10,870,960
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 408,399,270 N/A 408,399,270 408,399,270
F1 - COMMERCIAL REAL 4,580,165,497 N/A 4,580,165,497 4,580,165,497
F2 - INDUSTRIAL REAL 1,245,020,540 N/A 1,245,020,540 1,245,020,540
G - ALL MINERALS 28,083,471,721 N/A 28,083,471,721 28,083,471,721
J - ALL UTILITIES 2,863,974,548 N/A 2,863,974,548 2,863,974,548
L1 - COMMERCIAL PERSONAL 2,507,725,130 N/A 2,507,725,130 2,507,725,130
L2 - INDUSTRIAL PERSONAL 5,176,486,280 N/A 5,176,486,280 5,176,486,280
M1 - MOBILE HOMES 166,504,080 N/A 166,504,080 166,504,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,107,875 N/A 8,107,875 8,107,875
S - SPECIAL INVENTORY 208,804,850 N/A 208,804,850 208,804,850
Subtotal 63,053,828,197 63,053,828,197 63,053,828,197
Less Total Deductions 7,817,372,191 7,817,372,191 7,817,372,191
Total Taxable Value 55,236,456,006 55,236,456,006 55,236,456,006

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 56,377,423,155 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 55,236,456,006 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 55,819,883,227 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 54,678,916,078 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 58,259,786,655 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 58,753,917,361 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,051,072,643 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 59,086,246,429 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 55,561,622,683 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 56,415,745,715 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 55,274,778,566 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 55,858,205,787 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 54,717,238,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 58,298,109,215 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 58,792,239,921 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,089,395,203 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 59,124,568,989 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 55,599,945,243 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,140,967,149 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 557,539,928 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,882,363,500 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 494,130,706 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 332,329,068 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 325,166,677 Loss to the increase in the Over-65/Disabled Homestead

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