taxes Property Tax Assistance

2025 ISD Summary Worksheet

Pampa ISD (all splits)   Gray County   Roberts County  

090-Gray/Gray County

090-904/Pampa ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 767,969,120 N/A 767,969,120 767,969,120
B - MULTIFAMILY 16,216,040 N/A 16,216,040 16,216,040
C1 - VACANT LOTS 6,579,000 N/A 6,579,000 6,579,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,239,690 N/A 18,239,690 18,239,690
D2 - FARM & RANCH IMP 14,545,590 N/A 14,545,590 14,545,590
E - NON-AG LAND AND IMPROVEMENTS 49,367,380 N/A 49,367,380 49,367,380
F1 - COMMERCIAL REAL 127,056,630 N/A 127,056,630 127,056,630
F2 - INDUSTRIAL REAL 57,689,070 N/A 57,689,070 57,689,070
G - ALL MINERALS 49,724,000 N/A 49,724,000 49,724,000
J - ALL UTILITIES 143,786,490 N/A 143,786,490 143,786,490
L1 - COMMERCIAL PERSONAL 73,729,520 N/A 73,729,520 73,729,520
L2 - INDUSTRIAL PERSONAL 291,252,840 N/A 291,252,840 291,252,840
M1 - MOBILE HOMES 5,346,240 N/A 5,346,240 5,346,240
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,138,430 N/A 10,138,430 10,138,430
Subtotal 1,631,640,040 0 1,631,640,040 1,631,640,040
Less Total Deductions 523,258,908 0 523,258,908 523,258,908
Total Taxable Value 1,108,381,132 0 1,108,381,132 1,108,381,132

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 1,179,684,230 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,108,381,132 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,179,684,230 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,108,381,132 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,340,713,844 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,394,088,607 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,108,288,782 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 1,433,201,665 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,130,869,428 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 1,179,684,230 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,108,381,132 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,179,684,230 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,108,381,132 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,340,713,844 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,394,088,607 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,108,288,782 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 1,433,201,665 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,130,869,428 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 71,303,098 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 161,029,614 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 53,374,763 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 39,113,058 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 22,488,296 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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197-Roberts/Roberts County

090-904/Pampa ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 378,360 N/A 378,360 378,360
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 6,221,000 N/A 6,221,000 6,221,000
D2 - FARM & RANCH IMP 2,125,320 N/A 2,125,320 2,125,320
E - NON-AG LAND AND IMPROVEMENTS 15,317,030 N/A 15,317,030 15,317,030
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 17,220 N/A 17,220 17,220
G - ALL MINERALS 272,952 N/A 272,952 272,952
J - ALL UTILITIES 8,873,680 N/A 8,873,680 8,873,680
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 101,510 N/A 101,510 101,510
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 33,307,072 0 33,307,072 33,307,072
Less Total Deductions 3,546,908 0 3,546,908 3,546,908
Total Taxable Value 29,760,164 0 29,760,164 29,760,164

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 30,174,262 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 29,760,164 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 30,174,262 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 29,760,164 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 31,552,904 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 32,011,567 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 29,683,751 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 32,331,565 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 29,964,189 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 30,174,262 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 29,760,164 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 30,174,262 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 29,760,164 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 31,552,904 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 32,011,567 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 29,683,751 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 32,331,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 29,964,189 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 414,098 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 1,378,642 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 458,663 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 319,998 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 204,025 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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090-904-02/Pampa ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 768,347,480 N/A 768,347,480 768,347,480
B - MULTIFAMILY 16,216,040 N/A 16,216,040 16,216,040
C1 - VACANT LOTS 6,579,000 N/A 6,579,000 6,579,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,460,690 N/A 24,460,690 24,460,690
D2 - FARM & RANCH IMP 16,670,910 N/A 16,670,910 16,670,910
E - NON-AG LAND AND IMPROVEMENTS 64,684,410 N/A 64,684,410 64,684,410
F1 - COMMERCIAL REAL 127,056,630 N/A 127,056,630 127,056,630
F2 - INDUSTRIAL REAL 57,706,290 N/A 57,706,290 57,706,290
G - ALL MINERALS 49,996,952 N/A 49,996,952 49,996,952
J - ALL UTILITIES 152,660,170 N/A 152,660,170 152,660,170
L1 - COMMERCIAL PERSONAL 73,729,520 N/A 73,729,520 73,729,520
L2 - INDUSTRIAL PERSONAL 291,354,350 N/A 291,354,350 291,354,350
M1 - MOBILE HOMES 5,346,240 N/A 5,346,240 5,346,240
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,138,430 N/A 10,138,430 10,138,430
Subtotal 1,664,947,112 1,664,947,112 1,664,947,112
Less Total Deductions 526,805,816 526,805,816 526,805,816
Total Taxable Value 1,138,141,296 1,138,141,296 1,138,141,296

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 1,209,858,492 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,138,141,296 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,209,858,492 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,138,141,296 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,372,266,748 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,426,100,174 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,137,972,533 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 1,465,533,230 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,160,833,617 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 1,209,858,492 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,138,141,296 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,209,858,492 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,138,141,296 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,372,266,748 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,426,100,174 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,137,972,533 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 1,465,533,230 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,160,833,617 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 71,717,196 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 162,408,256 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 53,833,426 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 39,433,056 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 22,692,321 Loss to the increase in the Over-65/Disabled Homestead

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