taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lazbuddie ISD (all splits)   Castro County   Parmer County  

035-Castro/Castro County

185-904/Lazbuddie ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,238,830 N/A 1,238,830 1,238,830
D2 - FARM & RANCH IMP 612,600 N/A 612,600 612,600
E - NON-AG LAND AND IMPROVEMENTS 628,810 N/A 628,810 628,810
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 206,690 N/A 206,690 206,690
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 2,686,930 0 2,686,930 2,686,930
Less Total Deductions 294,868 0 294,868 294,868
Total Taxable Value 2,392,062 0 2,392,062 2,392,062

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 2,392,062 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,392,062 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,392,062 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,392,062 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,392,062 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,392,062 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,392,062 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 2,392,062 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,392,062 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 2,392,062 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,392,062 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,392,062 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,392,062 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,392,062 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,392,062 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,392,062 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 2,392,062 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,392,062 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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185-Parmer/Parmer County

185-904/Lazbuddie ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 177,632 N/A 177,632 177,632
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,120 N/A 1,120 1,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 44,398,361 N/A 44,398,361 44,398,361
D2 - FARM & RANCH IMP 3,448,993 N/A 3,448,993 3,448,993
E - NON-AG LAND AND IMPROVEMENTS 40,282,362 N/A 40,282,362 40,282,362
F1 - COMMERCIAL REAL 647,472 N/A 647,472 647,472
F2 - INDUSTRIAL REAL 11,813,999 N/A 11,813,999 11,813,999
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 8,290,180 N/A 8,290,180 8,290,180
L1 - COMMERCIAL PERSONAL 418,113 N/A 418,113 418,113
L2 - INDUSTRIAL PERSONAL 7,254,050 N/A 7,254,050 7,254,050
M1 - MOBILE HOMES 11,838 N/A 11,838 11,838
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 116,744,120 0 116,744,120 116,744,120
Less Total Deductions 18,709,627 0 18,709,627 18,709,627
Total Taxable Value 98,034,493 0 98,034,493 98,034,493

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 100,885,982 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 98,034,493 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 100,885,982 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 98,034,493 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 106,584,019 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 108,249,087 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 98,607,376 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 109,395,822 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 99,124,715 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 100,885,982 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 98,034,493 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 100,885,982 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 98,034,493 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 106,584,019 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 108,249,087 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 98,607,376 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 109,395,822 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 99,124,715 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,851,489 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 5,698,037 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,665,068 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,146,735 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,090,222 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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185-904-02/Lazbuddie ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 0 N/A 0 0
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 0 N/A 0 0
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 0 N/A 0 0
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 0 0 0
Less Total Deductions 0 0 0
Total Taxable Value 0 0 0

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.
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