taxes Property Tax Assistance

2025 ISD Summary Worksheet

Loop ISD (all splits)   Gaines County   Terry County  

083-Gaines/Gaines County

083-902/Loop ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 19,940 N/A 19,940 19,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 317,540 N/A 317,540 317,540
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,170,965 0.8933 13,624,597 12,170,965
D2 - FARM & RANCH IMP 885,300 N/A 885,300 885,300
E - NON-AG LAND AND IMPROVEMENTS 33,449,051 0.9870 33,889,616 33,449,051
F1 - COMMERCIAL REAL 459,260 N/A 459,260 459,260
F2 - INDUSTRIAL REAL 5,190,910 N/A 5,190,910 5,190,910
G - ALL MINERALS 88,012,981 1.0157 86,652,536 88,012,981
J - ALL UTILITIES 20,174,340 N/A 20,174,340 20,174,340
L1 - COMMERCIAL PERSONAL 352,800 N/A 352,800 352,800
L2 - INDUSTRIAL PERSONAL 14,807,310 N/A 14,807,310 14,807,310
M1 - MOBILE HOMES 1,637,220 N/A 1,637,220 1,637,220
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 177,477,617 0 178,011,369 177,477,617
Less Total Deductions 14,895,402 0 14,895,402 14,895,402
Total Taxable Value 162,582,215 0 163,115,967 162,582,215

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 164,744,267 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 162,582,215 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 163,939,487 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 161,777,435 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 169,283,290 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 170,609,520 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 162,842,696 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 171,542,304 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 163,501,074 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 164,744,267 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 162,582,215 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 163,939,487 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 161,777,435 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 169,283,290 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 170,609,520 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 162,842,696 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 171,542,304 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 163,501,074 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,162,052 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 804,780 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 4,539,023 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,326,230 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 932,784 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 918,859 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

083-902/Loop 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 71,376 N/A 71,376 71,376
D2 - FARM & RANCH IMP 30,320 N/A 30,320 30,320
E - NON-AG LAND AND IMPROVEMENTS 547,984 N/A 547,984 547,984
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,268,558 N/A 2,268,558 2,268,558
J - ALL UTILITIES 673,683 N/A 673,683 673,683
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 3,591,921 0 3,591,921 3,591,921
Less Total Deductions 230,089 0 230,089 230,089
Total Taxable Value 3,361,832 0 3,361,832 3,361,832

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 3,361,832 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,361,832 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,361,832 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,361,832 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,391,832 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,406,832 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,361,832 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 3,416,832 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,361,832 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 3,361,832 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,361,832 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,361,832 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,361,832 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,391,832 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,406,832 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,361,832 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 3,416,832 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,361,832 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 30,000 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 BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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083-902-02/Loop ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 19,940 N/A 19,940 19,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 317,540 N/A 317,540 317,540
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,242,341 0.8939 13,695,973 12,242,341
D2 - FARM & RANCH IMP 915,620 N/A 915,620 915,620
E - NON-AG LAND AND IMPROVEMENTS 33,997,035 0.9872 34,437,600 33,997,035
F1 - COMMERCIAL REAL 459,260 N/A 459,260 459,260
F2 - INDUSTRIAL REAL 5,190,910 N/A 5,190,910 5,190,910
G - ALL MINERALS 90,281,539 1.0153 88,921,094 90,281,539
J - ALL UTILITIES 20,848,023 N/A 20,848,023 20,848,023
L1 - COMMERCIAL PERSONAL 352,800 N/A 352,800 352,800
L2 - INDUSTRIAL PERSONAL 14,807,310 N/A 14,807,310 14,807,310
M1 - MOBILE HOMES 1,637,220 N/A 1,637,220 1,637,220
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 181,069,538 181,603,290 181,069,538
Less Total Deductions 15,125,491 15,125,491 15,125,491
Total Taxable Value 165,944,047 166,477,799 165,944,047

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 168,106,099 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 165,944,047 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 167,301,319 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,139,267 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 172,675,122 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 174,016,352 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 166,204,528 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 174,959,136 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 166,862,906 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 168,106,099 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 165,944,047 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 167,301,319 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,139,267 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 172,675,122 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 174,016,352 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 166,204,528 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 174,959,136 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 166,862,906 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,162,052 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 804,780 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 4,569,023 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,341,230 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 942,784 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 918,859 Loss to the increase in the Over-65/Disabled Homestead

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