taxes Property Tax Assistance

2025 ISD Summary Worksheet

Booker ISD (all splits)   Lipscomb County   Ochiltree County  

148-Lipscomb/Lipscomb County

148-901/Booker ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 31,915,380 0.7107 44,906,965 31,915,380
B - MULTIFAMILY 1,231,756 N/A 1,231,756 1,231,756
C1 - VACANT LOTS 89,700 N/A 89,700 89,700
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,345,686 1.1879 5,341,839 6,345,686
D2 - FARM & RANCH IMP 1,927,340 N/A 1,927,340 1,927,340
E - NON-AG LAND AND IMPROVEMENTS 4,902,723 N/A 4,902,723 4,902,723
F1 - COMMERCIAL REAL 4,240,170 N/A 4,240,170 4,240,170
F2 - INDUSTRIAL REAL 1,635,920 N/A 1,635,920 1,635,920
G - ALL MINERALS 83,481,807 1.0004 83,448,428 83,481,807
J - ALL UTILITIES 28,470,670 0.9731 29,257,702 28,470,670
L1 - COMMERCIAL PERSONAL 4,980,288 N/A 4,980,288 4,980,288
L2 - INDUSTRIAL PERSONAL 19,509,040 N/A 19,509,040 19,509,040
M1 - MOBILE HOMES 273,820 N/A 273,820 273,820
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 189,004,300 0 201,745,691 189,004,300
Less Total Deductions 43,164,128 0 44,258,634 43,164,128
Total Taxable Value 145,840,172 0 157,487,057 145,840,172

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 147,320,620 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 145,840,172 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 147,320,620 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 145,840,172 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 156,646,968 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 160,436,375 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 145,848,983 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 163,221,551 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 145,876,108 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 147,320,620 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 145,840,172 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 147,320,620 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 145,840,172 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 156,646,968 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 160,436,375 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 145,848,983 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 163,221,551 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 145,876,108 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,480,448 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 9,326,348 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,789,407 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,785,176 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 35,936 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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179-Ochiltree/Ochiltree County

148-901/Booker ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,023,888 N/A 1,023,888 1,023,888
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,472 N/A 37,472 37,472
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,841,845 N/A 4,841,845 4,841,845
D2 - FARM & RANCH IMP 1,299,211 N/A 1,299,211 1,299,211
E - NON-AG LAND AND IMPROVEMENTS 2,468,208 N/A 2,468,208 2,468,208
F1 - COMMERCIAL REAL 1,463,977 N/A 1,463,977 1,463,977
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 10,158,900 N/A 10,158,900 10,158,900
J - ALL UTILITIES 3,946,980 N/A 3,946,980 3,946,980
L1 - COMMERCIAL PERSONAL 116,000 N/A 116,000 116,000
L2 - INDUSTRIAL PERSONAL 713,820 N/A 713,820 713,820
M1 - MOBILE HOMES 18,319 N/A 18,319 18,319
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 26,088,620 0 26,088,620 26,088,620
Less Total Deductions 6,286,817 0 6,286,817 6,286,817
Total Taxable Value 19,801,803 0 19,801,803 19,801,803

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 20,262,808 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,801,803 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 20,262,808 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,801,803 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,078,094 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 21,314,216 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 19,801,803 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 21,474,215 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 19,854,894 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 20,262,808 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 19,801,803 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 20,262,808 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 19,801,803 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,078,094 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 21,314,216 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 19,801,803 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 21,474,215 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 19,854,894 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 461,005 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 815,286 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 236,122 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 159,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 53,091 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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148-901-02/Booker ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,939,268 0.7171 45,930,853 32,939,268
B - MULTIFAMILY 1,231,756 N/A 1,231,756 1,231,756
C1 - VACANT LOTS 127,172 N/A 127,172 127,172
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,187,531 1.0986 10,183,684 11,187,531
D2 - FARM & RANCH IMP 3,226,551 N/A 3,226,551 3,226,551
E - NON-AG LAND AND IMPROVEMENTS 7,370,931 N/A 7,370,931 7,370,931
F1 - COMMERCIAL REAL 5,704,147 N/A 5,704,147 5,704,147
F2 - INDUSTRIAL REAL 1,635,920 N/A 1,635,920 1,635,920
G - ALL MINERALS 93,640,707 1.0004 93,607,328 93,640,707
J - ALL UTILITIES 32,417,650 0.9763 33,204,682 32,417,650
L1 - COMMERCIAL PERSONAL 5,096,288 N/A 5,096,288 5,096,288
L2 - INDUSTRIAL PERSONAL 20,222,860 N/A 20,222,860 20,222,860
M1 - MOBILE HOMES 292,139 N/A 292,139 292,139
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 215,092,920 227,834,311 215,092,920
Less Total Deductions 49,450,945 50,545,451 49,450,945
Total Taxable Value 165,641,975 177,288,860 165,641,975

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 167,583,428 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 165,641,975 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 167,583,428 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,641,975 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 177,725,062 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 181,750,591 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 165,650,786 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 184,695,766 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 165,731,002 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 167,583,428 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 165,641,975 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 167,583,428 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,641,975 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 177,725,062 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 181,750,591 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 165,650,786 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 184,695,766 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 165,731,002 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,941,453 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 10,141,634 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,025,529 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,945,175 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 89,027 Loss to the increase in the Over-65/Disabled Homestead

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