taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lueders-Avoca ISD (all splits)   Jones County   Shackelford County  

127-Jones/Jones County

127-905/Lueders-Avoca ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,969,000 N/A 7,969,000 7,969,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 357,180 N/A 357,180 357,180
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,377,617 N/A 2,377,617 2,377,617
D2 - FARM & RANCH IMP 6,233,810 N/A 6,233,810 6,233,810
E - NON-AG LAND AND IMPROVEMENTS 32,956,860 N/A 32,956,860 32,956,860
F1 - COMMERCIAL REAL 669,590 N/A 669,590 669,590
F2 - INDUSTRIAL REAL 159,950 N/A 159,950 159,950
G - ALL MINERALS 4,562,220 N/A 4,562,220 4,562,220
J - ALL UTILITIES 36,158,210 N/A 36,158,210 36,158,210
L1 - COMMERCIAL PERSONAL 241,930 N/A 241,930 241,930
L2 - INDUSTRIAL PERSONAL 851,440 N/A 851,440 851,440
M1 - MOBILE HOMES 2,685,610 N/A 2,685,610 2,685,610
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 95,223,417 0 95,223,417 95,223,417
Less Total Deductions 25,108,313 0 25,108,313 25,108,313
Total Taxable Value 70,115,104 0 70,115,104 70,115,104

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 72,681,702 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 70,115,104 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 72,681,702 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 70,115,104 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 79,489,804 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 82,004,910 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 70,123,462 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 83,844,243 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 71,018,814 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 72,681,702 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 70,115,104 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 72,681,702 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 70,115,104 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 79,489,804 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 82,004,910 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 70,123,462 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 83,844,243 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 71,018,814 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,566,598 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 6,808,102 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,515,106 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,839,333 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 903,710 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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209-Shackelford/Shackelford County

127-905/Lueders-Avoca 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 4,863,791 0.7960 6,110,483 6,110,483
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 7,076,249 0.6436 10,994,793 10,994,793
F1 - COMMERCIAL REAL 185,846 N/A 185,846 185,846
F2 - INDUSTRIAL REAL 317,687 N/A 317,687 317,687
G - ALL MINERALS 2,300,807 1.0054 2,288,449 2,288,449
J - ALL UTILITIES 7,099,332 N/A 7,099,332 7,099,332
L1 - COMMERCIAL PERSONAL 1,148,435 N/A 1,148,435 1,148,435
L2 - INDUSTRIAL PERSONAL 1,101,255 N/A 1,101,255 1,101,255
M1 - MOBILE HOMES 12,949 N/A 12,949 12,949
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 24,106,351 0 29,259,229 29,259,229
Less Total Deductions 894,431 0 894,431 894,431
Total Taxable Value 23,211,920 0 28,364,798 28,364,798

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 28,412,978 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 28,364,798 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 28,412,978 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,364,798 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 28,725,694 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 28,830,694 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 28,364,798 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 28,900,694 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 28,375,455 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 28,412,978 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 28,364,798 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 28,412,978 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 28,364,798 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 28,725,694 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 28,830,694 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 28,364,798 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 28,900,694 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 28,375,455 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,180 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 312,716 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 105,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,657 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF.


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127-905-02/Lueders-Avoca ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,969,000 N/A 7,969,000 7,969,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 357,180 N/A 357,180 357,180
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,241,408 0.8531 8,488,100 8,488,100
D2 - FARM & RANCH IMP 6,233,810 N/A 6,233,810 6,233,810
E - NON-AG LAND AND IMPROVEMENTS 40,033,109 0.9108 43,951,653 43,951,653
F1 - COMMERCIAL REAL 855,436 N/A 855,436 855,436
F2 - INDUSTRIAL REAL 477,637 N/A 477,637 477,637
G - ALL MINERALS 6,863,027 1.0018 6,850,669 6,850,669
J - ALL UTILITIES 43,257,542 N/A 43,257,542 43,257,542
L1 - COMMERCIAL PERSONAL 1,390,365 N/A 1,390,365 1,390,365
L2 - INDUSTRIAL PERSONAL 1,952,695 N/A 1,952,695 1,952,695
M1 - MOBILE HOMES 2,698,559 N/A 2,698,559 2,698,559
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 119,329,768 124,482,646 124,482,646
Less Total Deductions 26,002,744 26,002,744 26,002,744
Total Taxable Value 93,327,024 98,479,902 98,479,902

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 101,094,680 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 98,479,902 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 101,094,680 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 98,479,902 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 108,215,498 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 110,835,604 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 98,488,260 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 112,744,937 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 99,394,269 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 101,094,680 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 98,479,902 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 101,094,680 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 98,479,902 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 108,215,498 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 110,835,604 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 98,488,260 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 112,744,937 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 99,394,269 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,614,778 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 7,120,818 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,620,106 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,909,333 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 914,367 Loss to the increase in the Over-65/Disabled Homestead

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