taxes Property Tax Assistance

2025 ISD Summary Worksheet

Pecos-Barstow-Toyah ISD (all splits)   Reeves County   Ward County  

195-Reeves/Reeves County

195-901/Pecos-Barstow-Toyah ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 479,753,488 N/A 479,753,488 479,753,488
B - MULTIFAMILY 41,148,112 N/A 41,148,112 41,148,112
C1 - VACANT LOTS 49,431,116 N/A 49,431,116 49,431,116
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,235,023 N/A 5,235,023 5,235,023
D2 - FARM & RANCH IMP 3,961,223 N/A 3,961,223 3,961,223
E - NON-AG LAND AND IMPROVEMENTS 214,775,003 N/A 214,775,003 214,775,003
F1 - COMMERCIAL REAL 466,034,893 N/A 466,034,893 466,034,893
F2 - INDUSTRIAL REAL 3,219,828,899 N/A 3,219,828,899 3,219,828,899
G - ALL MINERALS 23,324,129,394 N/A 23,324,129,394 23,324,129,394
J - ALL UTILITIES 3,398,341,784 N/A 3,398,341,784 3,398,341,784
L1 - COMMERCIAL PERSONAL 73,824,362 N/A 73,824,362 73,824,362
L2 - INDUSTRIAL PERSONAL 1,909,616,126 N/A 1,909,616,126 1,909,616,126
M1 - MOBILE HOMES 13,088,500 N/A 13,088,500 13,088,500
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 33,199,167,923 0 33,199,167,923 33,199,167,923
Less Total Deductions 2,340,380,369 0 2,340,380,369 2,340,380,369
Total Taxable Value 30,858,787,554 0 30,858,787,554 30,858,787,554

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 30,890,339,195 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 30,858,787,554 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 30,878,562,076 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 30,847,010,435 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,980,941,708 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 31,013,947,763 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 30,862,216,054 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 31,037,630,019 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 30,864,892,425 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 32,317,721,854 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 32,286,170,213 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 32,305,944,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 32,274,393,094 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,408,324,367 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 32,441,330,422 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 32,289,598,713 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 32,465,012,678 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 32,292,275,084 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,551,641 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,777,119 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 90,602,513 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 33,006,055 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 23,682,256 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,104,871 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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238-Ward/Ward County

195-901/Pecos-Barstow-Toyah ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 12,440,350 N/A 12,440,350 12,440,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,110,040 N/A 2,110,040 2,110,040
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 164,535 N/A 164,535 164,535
D2 - FARM & RANCH IMP 139,000 N/A 139,000 139,000
E - NON-AG LAND AND IMPROVEMENTS 4,391,740 N/A 4,391,740 4,391,740
F1 - COMMERCIAL REAL 4,269,260 N/A 4,269,260 4,269,260
F2 - INDUSTRIAL REAL 220,608,790 N/A 220,608,790 220,608,790
G - ALL MINERALS 1,265,386,370 N/A 1,265,386,370 1,265,386,370
J - ALL UTILITIES 447,035,430 N/A 447,035,430 447,035,430
L1 - COMMERCIAL PERSONAL 180,930 N/A 180,930 180,930
L2 - INDUSTRIAL PERSONAL 23,585,300 N/A 23,585,300 23,585,300
M1 - MOBILE HOMES 3,511,770 N/A 3,511,770 3,511,770
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 1,983,823,515 0 1,983,823,515 1,983,823,515
Less Total Deductions 204,087,818 0 204,087,818 204,087,818
Total Taxable Value 1,779,735,697 0 1,779,735,697 1,779,735,697

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 1,780,236,625 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,779,735,697 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,780,024,445 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,779,523,517 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,781,738,641 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,782,493,251 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,779,735,697 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 1,783,098,720 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,779,903,907 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 1,888,020,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,887,519,437 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,887,808,185 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,887,307,257 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,889,522,381 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,890,276,991 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,887,519,437 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 1,890,882,460 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,887,687,647 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 500,928 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 212,180 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,502,016 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 754,610 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 605,469 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 168,210 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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195-901-02/Pecos-Barstow-Toyah ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 492,193,838 N/A 492,193,838 492,193,838
B - MULTIFAMILY 41,148,112 N/A 41,148,112 41,148,112
C1 - VACANT LOTS 51,541,156 N/A 51,541,156 51,541,156
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,399,558 N/A 5,399,558 5,399,558
D2 - FARM & RANCH IMP 4,100,223 N/A 4,100,223 4,100,223
E - NON-AG LAND AND IMPROVEMENTS 219,166,743 N/A 219,166,743 219,166,743
F1 - COMMERCIAL REAL 470,304,153 N/A 470,304,153 470,304,153
F2 - INDUSTRIAL REAL 3,440,437,689 N/A 3,440,437,689 3,440,437,689
G - ALL MINERALS 24,589,515,764 N/A 24,589,515,764 24,589,515,764
J - ALL UTILITIES 3,845,377,214 N/A 3,845,377,214 3,845,377,214
L1 - COMMERCIAL PERSONAL 74,005,292 N/A 74,005,292 74,005,292
L2 - INDUSTRIAL PERSONAL 1,933,201,426 N/A 1,933,201,426 1,933,201,426
M1 - MOBILE HOMES 16,600,270 N/A 16,600,270 16,600,270
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 35,182,991,438 35,182,991,438 35,182,991,438
Less Total Deductions 2,544,468,187 2,544,468,187 2,544,468,187
Total Taxable Value 32,638,523,251 32,638,523,251 32,638,523,251

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 32,670,575,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 32,638,523,251 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 32,658,586,521 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 32,626,533,952 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 32,762,680,349 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 32,796,441,014 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 32,641,951,751 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 32,820,728,739 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 32,644,796,332 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 34,205,742,219 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 34,173,689,650 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 34,193,752,920 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 34,161,700,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 34,297,846,748 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 34,331,607,413 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 34,177,118,150 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 34,355,895,138 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 34,179,962,731 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,052,569 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 11,989,299 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 92,104,529 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 33,760,665 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,287,725 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,273,081 Loss to the increase in the Over-65/Disabled Homestead

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