taxes Property Tax Assistance

2025 Field Studies Category Worksheet

185/Parmer County
185-903/Friona ISD

CATEGORY A - STRATUM 2
$52,226 - $111,766



Legal Description Account Number Local Value PTAD Value Ratio
ORIGINAL TOWN FRIONA, BLOCK 43, LOT 12 18025 62,792 57,106 1.0996
MCMILLIAN FERGUSON, BLOCK 3, LOT 8 2146 62,855 50,176 1.2527
ORIGINAL TOWN FRIONA, BLOCK 3, LOT 4 2231 72,849 71,600 1.0174
ORIGINAL TOWN FRIONA, BLOCK 24, LOT 5-6 (W/2 OF 5&6), CAUSE # 8608 TR$150 2373 107,219 99,898 1.0733
ORIGINAL TOWN FRIONA, BLOCK 29, LOT 7 2414 93,741 60,749 1.5431
ORIGINAL TOWN FRIONA, BLOCK 34, LOT 17, 18 & S/2 OF 19 2449 53,909 92,500 0.5828
ORIGINAL TOWN FRIONA, BLOCK 42, LOT 7-8 (W/2 OF 7-8) 2496 74,177 72,006 1.0302
ORIGINAL TOWN FRIONA, BLOCK 65, LOT 11 2617 76,794 73,500 1.0448
ORIGINAL TOWN FRIONA, BLOCK 93, LOT 11 ( N49' OF 11) 2793 69,916 74,148 0.9429
RIDGEVIEW, BLOCK 1, LOT 18 2833 111,006 96,133 1.1547
STRATUM 2 TOTALS   785,258 747,816 1.0501

CATEGORY A - STRATUM 3
$111,767 - $158,293



Legal Description Account Number Local Value PTAD Value Ratio
LAKESIDE, BLOCK 1, LOT 2 (W42' OF 2) & E38' OF 3 2032 149,915 154,622 0.9696
ORIGINAL TOWN FRIONA, BLOCK 32, LOT 7-8 2430 152,374 180,863 0.8425
ORIGINAL TOWN FRIONA, BLOCK 35, LOT 10-12 2453 135,734 109,371 1.2410
ORIGINAL TOWN FRIONA, BLOCK 42, LOT 1-2 2492 142,111 95,827 1.4830
STALEY 1, BLOCK 2, LOT 4 & E 2' OF 5 2895 155,382 182,312 0.8523
STALEY 1, BLOCK 9, LOT 4 2947 153,548 141,317 1.0866
STALEY 1, BLOCK 9, LOT 6 & S 15' OF 7 2952 147,232 103,722 1.4195
WESTERN, BLOCK 1, LOT 39 (FILE #01909 80183 7489) 3108 138,367 158,922 0.8707
WESTERN, BLOCK 2, LOT 50 3130 148,092 158,000 0.9373
WESTERN, BLOCK 2, LOT 51 (W 70' OF 51) 3140 138,035 175,025 0.7887
STRATUM 3 TOTALS   1,460,790 1,459,981 1.0006

CATEGORY A - STRATUM 4
$158,294 - $223,110



Legal Description Account Number Local Value PTAD Value Ratio
LAKEVIEW, BLOCK 6, LOT 7 13111 194,165 180,244 1.0772
LAKESIDE, BLOCK 1, LOT 1 & E19' OF 2 2038 205,968 185,973 1.1075
LAKESIDE, BLOCK 3, LOT 14 2051 176,973 193,000 0.9170
LAKEVIEW, BLOCK 6, LOT 22 2124 186,922 173,097 1.0799
ORIGINAL TOWN FRIONA, BLOCK 26, LOT 10 (N/2 OF 10), ALL OF 11 2389 197,410 196,761 1.0033
ORIGINAL TOWN FRIONA, BLOCK 85, LOT 9-12 (W/2 OF 9-12) 2724 179,922 148,102 1.2149
STALEY 3, BLOCK 4, LOT 5 (W 78' OF 5) 2985 189,052 208,550 0.9065
WELCH, BLOCK 2, LOT 10 3071 172,659 182,675 0.9452
WESTERN, BLOCK 1, LOT 33 3102 179,411 204,291 0.8782
WESTERN, BLOCK 2, LOT 2 3119 182,536 194,000 0.9409
STRATUM 4 TOTALS   1,865,018 1,866,693 0.9991

CATEGORY A - STRATUM 5
$223,111 - $99,999,999,999



Legal Description Account Number Local Value PTAD Value Ratio
WESTERN, BLOCK 2, LOT 36-37 11675 423,294 386,395 1.0955
WESTERN, BLOCK 1, LOT 22-23 11755 559,483 591,844 0.9453
WESTERN, BLOCK 2, LOT 14 14244 255,171 266,020 0.9592
LAKESIDE, BLOCK 1, LOT 18 (E23' OF 18) & W52' OF 19 2041 233,311 237,000 0.9844
ORIGINAL TOWN FRIONA, BLOCK 21, LOT 13-18 2348 509,180 423,648 1.2019
STALEY 3, BLOCK 6, LOT 20 (W41.5' OF 20) & ALL 21 & E 15' OF 22 3006 333,734 305,061 1.0940
STALEY 3, BLOCK 7, LOT 9 3014 286,737 273,462 1.0485
STALEY 3, BLOCK 7, LOT 16 3016 270,498 276,643 0.9778
STALEY 3, BLOCK 7, LOT 2 (E 60' OF 2) & W 70' OF 3 (HOUSE) 3022 340,555 304,387 1.1188
WESTERN, BLOCK 1, LOT 27( CC-9380 T-RUN 75.00) 3099 258,914 203,462 1.2725
WESTERN, BLOCK 2, LOT 9 3125 251,987 239,223 1.0534
STRATUM 5 TOTALS   3,722,864 3,507,145 1.0615

Category A - Totals

Stratum Comp Code Sample Parcels Stratum Parcels Sample Local Value Sample PTAD Value Stratum Local Value Stratum Ratio Stratum PTAD Value Category Ratio
1 U 0 242 0 0 6,408,136 1 6,408,136  
2 R 10 380 785,258 747,816 31,299,197 1.0501 29,805,920  
3 R 10 235 1,460,790 1,459,981 31,655,141 1.0006 31,636,159  
4 R 10 220 1,865,018 1,866,693 41,066,179 0.9991 41,103,172  
5 R 11 145 3,722,864 3,507,145 45,229,460 1.0615 42,609,006  
Total   41 1,222 7,833,930 7,581,635 155,658,113   151,562,393 1.0270

CATEGORY E - STRATUM 0
$1 - $99,999,999,999



Legal Description Account Number Local Value PTAD Value Ratio
TOWNSHIP 1-4, LOT 5 AC OUT OF THE W/2 OF SEC 19, ACRES 5 19251 384,239 389,721 0.9859
TOWNSHIP 1-3, LOT S 5AC OF SEC 36, ACRES 5 20137 443,552 354,412 1.2515
TOWNSHIP 1-4 LOT ALL OF RR OF SEC 25, ACRES 2.80 205762 129,948 153,144 0.8485
HARDING, 10.65 AC TR OF SW COR OF W/2 SEC 34, 10.65 ACRES 209858M 293,161 376,200 0.7793
KELLY, LOT 12 AC TR OUT OF N/2 OF SEC 21, ACRES 12 221448M 445,517 327,244 1.3614
HARDING, 16.579 TRACT IN LOT SE/4 OF SEC 35, ACRES 16.579 22149 239,611 277,651 0.8630
TOWNSHIP 1-3, LOT S/2 OF SEC 12, ACRES 320 4910 4,000 1,295 3.0888
TOWNSHIP 1-4, LOT 5.5 AC IN SW COR OF SEC 27, ACRES 5.5 5018 568,125 510,000 1.1140
TOWNSHIP 1-4, LOT TR 1 SEC 31, ACRES 1 5036 68,472 73,899 0.9266
TOWNSHIP 1-4, LOT .52 AC OUT OF NE/4 LESS TR 75 X179 OF SEC 31,, ACRES .52 5038 154,791 150,486 1.0286
TOWNSHIP 2-3, LOT S 140 AC OF SE/4 AND SW/4 OF SEC 32 (LOVETT FARM), ACRES 300 5210 4,000 1,401 2.8551
TOWNSHIP 2-3, LOT ALL OF SEC 35, ACRES 640 5214 4,000 1,248 3.2051
4 SOUTH, LOT 5.007 AC N OF FRIONA CONS TR ALONG E SIDE OF S MAIN SEC 6, ACRES 5.007 5374 6,309 31,189 0.2023
5 SOUTH, LOT ALL EXC 8.964 AC TO RD OF SEC 17, ACRES 625.036 5551 4,000 1,253 3.1923
4 1/2 SOUTH, LOT W 323.755 AC OF SEC 6, ACRES 324 5633 4,000 1,301 3.0746
WRIGHT, LOT 1-5 17-24 PT 6-8 BLK 122 PT 11-12 BLK 123 ALL BLK 118 119 121 PT BLK 134, ACRES 6.51 5864 8,203 34,913 0.2350
STRATUM 0 TOTALS   2,761,928 2,685,357 1.0285

Category E - Totals

Stratum Comp Code Sample Parcels Stratum Parcels Sample Local Value Sample PTAD Value Stratum Local Value Stratum Ratio Stratum PTAD Value Category Ratio
0 R 16 604 2,761,928 2,685,357 70,378,561 1.0285 68,428,353  
Total   16 604 2,761,928 2,685,357 70,378,561   68,428,353 1.0285

CATEGORY F1 - STRATUM 2
$65,112 - $199,554



Legal Description Account Number Local Value PTAD Value Ratio
MCMILLIAN FERGUSON, BLOCK 11, LOT 1-6 11650 101,275 99,380 1.0191
ORIGINAL TOWN FRIONA, BLOCK 3, LOT 12 & W/2 OF 11 2238 94,402 98,502 0.9584
ORIGINAL TOWN FRIONA, BLOCK 63, LOT 10-11 2599 137,005 131,096 1.0451
ORIGINAL TOWN FRIONA, BLOCK 76, LOT 8-9 2692 144,455 149,704 0.9649
ORIGINAL TOWN FRIONA, BLOCK 76, LOT 20 (N20' OF E90' OF 20) & E90' OF 21-24 2699 193,980 198,529 0.9771
OTIS-FORD, BLOCK 1 2863 73,559 77,817 0.9453
OTIS-FORD, BLOCK 2, LOT 3 (E 31' OF 3) (FLORAL SHOP) 2865 81,737 87,807 0.9309
3 SOUTH, LOT 4.3095 AC OUT OF NE/4 (W OF BAXTER ADDN) SEC 1, ACRES 4 (PARMER CO PUMP) 5260 117,640 120,904 0.9730
3 SOUTH, LOT TR OUT OF SEC 1 5268 174,337 178,298 0.9778
STRATUM 2 TOTALS   1,118,390 1,142,037 0.9793

CATEGORY F1 - STRATUM 3
$199,555 - $354,290



Legal Description Account Number Local Value PTAD Value Ratio
BUSKE, BLOCK 8, LOT 4,E.77.5' OF 5, & 6 1860 233,576 234,454 0.9963
ORIGINAL TOWN FRIONA, BLOCK 12, LOT 1-3 2284 286,056 279,885 1.0220
ORIGINAL TOWN FRIONA, BLOCK 14, LOT 1-3 2296 221,790 224,731 0.9869
ORIGINAL TOWN FRIONA, BLOCK 22, LOT 13-18 (STORE) 2352 267,929 292,919 0.9147
ORIGINAL TOWN FRIONA, BLOCK 49, LOT 9-10 2533 244,164 242,319 1.0076
OTIS-FORD, BLOCK 3, LOT W 59' OF 6 2868 316,920 321,559 0.9856
STALEY 3, BLOCK 9, LOT 14 3035 275,372 405,000 0.6799
3 SOUTH, LOT 2.667 AC OF NE/4 ADJ TO PARMER CO PUMP OF SEC 1 5272 268,203 263,824 1.0166
STRATUM 3 TOTALS   2,114,010 2,264,691 0.9335

CATEGORY F1 - STRATUM 4
$354,291 - $742,919



Legal Description Account Number Local Value PTAD Value Ratio
LAKEVIEW, BLOCK 1, LOT 11,12 19250 453,743 453,917 0.9996
DRAKE, LOT 31, ACRES 1 1962 536,851 554,807 0.9676
MCMILLIAN FERGUSON, BLOCK 14, LOT 7-10 2209 534,556 524,966 1.0183
ORIGINAL TOWN FRIONA, BLOCK 2, LOT 1-2 & N 35' OF 3 (TRUCK WASH) 2229 383,762 397,665 0.9650
3 SOUTH, LOT 1.264 AC OUT OF NW/PT OF NE/4 OF SEC 1, ACRES 1.264 (AMERICAN CANVAS) 5249 374,892 367,549 1.0200
3 SOUTH, LOT 5.979 ACRES OUT OF N/309 AC OF N/2 OF SEC 11, ACRES 5.979 5293 541,919 569,561 0.9515
STRATUM 4 TOTALS   2,825,723 2,868,465 0.9851

CATEGORY F1 - STRATUM 5
$742,920 - $99,999,999,999



Legal Description Account Number Local Value PTAD Value Ratio
LAKEVIEW, BLOCK 1, LOT 7,8,9 (PERSONAL PRO# 207369) 14814 851,955 846,369 1.0066
LAKESIDE, BLOCK 6, LOT 8-18 2082 1,056,311 1,057,052 0.9993
TOWNSHIP 1-4, LOT 210.64 AC OUT OF E234.7 AC OF SEC 32, ACRES 210.64 (AIRPORT) 5062 1,213,661 1,270,518 0.9552
3 SOUTH, BLOCK SECTION 11, LOT 7.327 AC OUT OF SE COR, ACRES 7.327 5290 1,056,184 1,094,180 0.9653
STRATUM 5 TOTALS   4,178,111 4,268,119 0.9789

Category F1 - Totals

Stratum Comp Code Sample Parcels Stratum Parcels Sample Local Value Sample PTAD Value Stratum Local Value Stratum Ratio Stratum PTAD Value Category Ratio
1 U 0 62 0 0 1,474,781 1 1,474,781  
2 R 9 60 1,118,390 1,142,037 7,345,259 0.9793 7,500,520  
3 R 8 24 2,114,010 2,264,691 6,474,718 0.9335 6,935,959  
4 R 6 15 2,825,723 2,868,465 6,985,405 0.9851 7,091,062  
5 R 4 5 4,178,111 4,268,119 5,143,163 0.9789 5,254,023  
Total   27 166 10,236,234 10,543,312 27,423,326   28,256,345 0.9705