taxes Property Tax Assistance

2025 ISD Summary Worksheet

Seagraves ISD (all splits)   Gaines County   Terry County   Yoakum County  

083-Gaines/Gaines County

083-901/Seagraves ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 64,814,283 0.9126 71,021,568 64,814,283
B - MULTIFAMILY 1,689,074 N/A 1,689,074 1,689,074
C1 - VACANT LOTS 2,626,547 N/A 2,626,547 2,626,547
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,706,001 0.9114 9,552,262 8,706,001
D2 - FARM & RANCH IMP 1,172,070 N/A 1,172,070 1,172,070
E - NON-AG LAND AND IMPROVEMENTS 41,353,717 1.0319 40,075,314 41,353,717
F1 - COMMERCIAL REAL 10,103,850 N/A 10,103,850 10,103,850
F2 - INDUSTRIAL REAL 14,971,650 N/A 14,971,650 14,971,650
G - ALL MINERALS 20,581,488 1.0484 19,631,332 20,581,488
J - ALL UTILITIES 16,670,040 1.0162 16,404,290 16,670,040
L1 - COMMERCIAL PERSONAL 4,393,480 N/A 4,393,480 4,393,480
L2 - INDUSTRIAL PERSONAL 55,780,760 N/A 55,780,760 55,780,760
M1 - MOBILE HOMES 5,907,600 N/A 5,907,600 5,907,600
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 248,770,560 0 253,329,797 248,770,560
Less Total Deductions 57,005,909 0 57,651,180 57,005,909
Total Taxable Value 191,764,651 0 195,678,617 191,764,651

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 198,020,457 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 191,764,651 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 198,020,457 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 191,764,651 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 216,007,291 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 222,719,196 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 192,158,137 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 227,534,362 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 193,274,899 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 198,020,457 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 191,764,651 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 198,020,457 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 191,764,651 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 216,007,291 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 222,719,196 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 192,158,137 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 227,534,362 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 193,274,899 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,255,806 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 17,986,834 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,711,905 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,815,166 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,510,248 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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223-Terry/Terry County

083-901/Seagraves 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 2,000 N/A 2,000 2,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 741,990 N/A 741,990 741,990
D2 - FARM & RANCH IMP 928,728 N/A 928,728 928,728
E - NON-AG LAND AND IMPROVEMENTS 3,923,538 N/A 3,923,538 3,923,538
F1 - COMMERCIAL REAL 1,500 N/A 1,500 1,500
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,431,098 N/A 2,431,098 2,431,098
J - ALL UTILITIES 5,705,384 N/A 5,705,384 5,705,384
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 39,194 N/A 39,194 39,194
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 13,773,432 0 13,773,432 13,773,432
Less Total Deductions 1,576,443 0 1,576,443 1,576,443
Total Taxable Value 12,196,989 0 12,196,989 12,196,989

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 12,462,919 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,196,989 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,462,919 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,196,989 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 12,927,300 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,073,305 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,196,989 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 13,173,304 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 12,197,237 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 12,462,919 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,196,989 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,462,919 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,196,989 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 12,927,300 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,073,305 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,196,989 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 13,173,304 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 12,197,237 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 265,930 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 464,381 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 146,005 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 99,999 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 248 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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251-Yoakum/Yoakum County

083-901/Seagraves ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 27,278 N/A 27,278 27,278
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 8,250 N/A 8,250 8,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,731,790 3.3863 511,417 1,731,790
D2 - FARM & RANCH IMP 42,248 N/A 42,248 42,248
E - NON-AG LAND AND IMPROVEMENTS 2,122,838 N/A 2,122,838 2,122,838
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 18,323,530 0.9986 18,349,219 18,323,530
J - ALL UTILITIES 2,302,890 N/A 2,302,890 2,302,890
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 79,950 N/A 79,950 79,950
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 24,638,774 0 23,444,090 24,638,774
Less Total Deductions 465,136 0 465,136 465,136
Total Taxable Value 24,173,638 0 22,978,954 24,173,638

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 24,213,638 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 24,173,638 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 24,213,638 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,173,638 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 24,273,638 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 24,288,638 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 24,173,638 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 24,298,638 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 24,173,638 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 24,213,638 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 24,173,638 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 24,213,638 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 24,173,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 24,273,638 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 24,288,638 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 24,173,638 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 24,298,638 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 24,173,638 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 60,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,000 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 AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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083-901-02/Seagraves ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 64,841,561 0.9126 71,048,846 64,841,561
B - MULTIFAMILY 1,689,074 N/A 1,689,074 1,689,074
C1 - VACANT LOTS 2,636,797 N/A 2,636,797 2,636,797
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,179,781 1.0346 10,805,669 11,179,781
D2 - FARM & RANCH IMP 2,143,046 N/A 2,143,046 2,143,046
E - NON-AG LAND AND IMPROVEMENTS 47,400,093 1.0277 46,121,690 47,400,093
F1 - COMMERCIAL REAL 10,105,350 N/A 10,105,350 10,105,350
F2 - INDUSTRIAL REAL 14,971,650 N/A 14,971,650 14,971,650
G - ALL MINERALS 41,336,116 1.0229 40,411,649 41,336,116
J - ALL UTILITIES 24,678,314 1.0109 24,412,564 24,678,314
L1 - COMMERCIAL PERSONAL 4,393,480 N/A 4,393,480 4,393,480
L2 - INDUSTRIAL PERSONAL 55,860,710 N/A 55,860,710 55,860,710
M1 - MOBILE HOMES 5,946,794 N/A 5,946,794 5,946,794
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 287,182,766 290,547,319 287,182,766
Less Total Deductions 59,047,488 59,692,759 59,047,488
Total Taxable Value 228,135,278 230,854,560 228,135,278

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 234,697,014 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 228,135,278 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 234,697,014 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 228,135,278 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 253,208,229 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 260,081,139 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 228,528,764 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 265,006,304 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 229,645,774 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 234,697,014 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 228,135,278 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 234,697,014 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 228,135,278 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 253,208,229 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 260,081,139 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 228,528,764 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 265,006,304 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 229,645,774 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,561,736 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 18,511,215 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,872,910 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,925,165 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,510,496 Loss to the increase in the Over-65/Disabled Homestead

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