taxes Property Tax Assistance

2025 ISD Summary Worksheet

Balmorhea ISD (all splits)   Reeves County  

195-Reeves/Reeves County

195-902/Balmorhea ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,783,118 N/A 16,783,118 16,783,118
B - MULTIFAMILY 123,165 N/A 123,165 123,165
C1 - VACANT LOTS 3,065,126 N/A 3,065,126 3,065,126
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,382,722 N/A 1,382,722 1,382,722
D2 - FARM & RANCH IMP 814,212 N/A 814,212 814,212
E - NON-AG LAND AND IMPROVEMENTS 22,673,855 N/A 22,673,855 22,673,855
F1 - COMMERCIAL REAL 4,903,965 N/A 4,903,965 4,903,965
F2 - INDUSTRIAL REAL 285,256,675 N/A 285,256,675 285,256,675
G - ALL MINERALS 288,604,250 N/A 288,604,250 288,604,250
J - ALL UTILITIES 40,723,601 N/A 40,723,601 40,723,601
L1 - COMMERCIAL PERSONAL 1,484,638 N/A 1,484,638 1,484,638
L2 - INDUSTRIAL PERSONAL 49,448,907 N/A 49,448,907 49,448,907
M1 - MOBILE HOMES 1,970,856 N/A 1,970,856 1,970,856
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 717,235,090 0 717,235,090 717,235,090
Less Total Deductions 29,047,748 0 29,047,748 29,047,748
Total Taxable Value 688,187,342 0 688,187,342 688,187,342

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 689,350,365 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 688,187,342 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 689,350,365 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 688,187,342 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 692,881,080 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 694,463,127 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 688,260,215 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 695,657,330 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 688,601,652 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 689,350,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 688,187,342 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 689,350,365 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 688,187,342 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 692,881,080 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 694,463,127 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 688,260,215 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 695,657,330 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 688,601,652 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,163,023 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 3,530,715 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,582,047 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,194,203 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 414,310 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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195-902-02/Balmorhea ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,783,118 N/A 16,783,118 16,783,118
B - MULTIFAMILY 123,165 N/A 123,165 123,165
C1 - VACANT LOTS 3,065,126 N/A 3,065,126 3,065,126
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,382,722 N/A 1,382,722 1,382,722
D2 - FARM & RANCH IMP 814,212 N/A 814,212 814,212
E - NON-AG LAND AND IMPROVEMENTS 22,673,855 N/A 22,673,855 22,673,855
F1 - COMMERCIAL REAL 4,903,965 N/A 4,903,965 4,903,965
F2 - INDUSTRIAL REAL 285,256,675 N/A 285,256,675 285,256,675
G - ALL MINERALS 288,604,250 N/A 288,604,250 288,604,250
J - ALL UTILITIES 40,723,601 N/A 40,723,601 40,723,601
L1 - COMMERCIAL PERSONAL 1,484,638 N/A 1,484,638 1,484,638
L2 - INDUSTRIAL PERSONAL 49,448,907 N/A 49,448,907 49,448,907
M1 - MOBILE HOMES 1,970,856 N/A 1,970,856 1,970,856
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 717,235,090 717,235,090 717,235,090
Less Total Deductions 29,047,748 29,047,748 29,047,748
Total Taxable Value 688,187,342 688,187,342 688,187,342

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 689,350,365 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 688,187,342 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 689,350,365 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 688,187,342 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 692,881,080 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 694,463,127 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 688,260,215 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 695,657,330 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 688,601,652 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 689,350,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 688,187,342 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 689,350,365 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 688,187,342 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 692,881,080 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 694,463,127 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 688,260,215 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 695,657,330 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 688,601,652 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,163,023 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 3,530,715 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,582,047 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,194,203 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 414,310 Loss to the increase in the Over-65/Disabled Homestead

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