taxes Property Tax Assistance

2025 ISD Summary Worksheet

Lasara ISD (all splits)   Willacy County  

245-Willacy/Willacy County

245-901/Lasara ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,222,138 0.9340 34,499,077 32,222,138
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,002,320 N/A 2,002,320 2,002,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,153,003 1.0111 8,063,392 8,153,003
D2 - FARM & RANCH IMP 351,485 N/A 351,485 351,485
E - NON-AG LAND AND IMPROVEMENTS 15,599,790 1.0093 15,456,049 15,599,790
F1 - COMMERCIAL REAL 1,477,700 N/A 1,477,700 1,477,700
F2 - INDUSTRIAL REAL 11,500 N/A 11,500 11,500
G - ALL MINERALS 932,610 N/A 932,610 932,610
J - ALL UTILITIES 4,894,439 0.9716 5,037,504 4,894,439
L1 - COMMERCIAL PERSONAL 467,315 N/A 467,315 467,315
L2 - INDUSTRIAL PERSONAL 1,076,320 N/A 1,076,320 1,076,320
M1 - MOBILE HOMES 169,172 N/A 169,172 169,172
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 67,357,792 0 69,544,444 67,357,792
Less Total Deductions 24,727,764 0 25,540,077 24,727,764
Total Taxable Value 42,630,028 0 44,004,367 42,630,028

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 45,017,830 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,630,028 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 45,017,830 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,630,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,493,890 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 57,096,017 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 42,656,301 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 59,760,014 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,913,303 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 45,017,830 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,630,028 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 45,017,830 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,630,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,493,890 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 57,096,017 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 42,656,301 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 59,760,014 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,913,303 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,387,802 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 8,476,060 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,602,127 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,663,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 283,275 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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245-901-02/Lasara ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 32,222,138 0.9340 34,499,077 32,222,138
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,002,320 N/A 2,002,320 2,002,320
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,153,003 1.0111 8,063,392 8,153,003
D2 - FARM & RANCH IMP 351,485 N/A 351,485 351,485
E - NON-AG LAND AND IMPROVEMENTS 15,599,790 1.0093 15,456,049 15,599,790
F1 - COMMERCIAL REAL 1,477,700 N/A 1,477,700 1,477,700
F2 - INDUSTRIAL REAL 11,500 N/A 11,500 11,500
G - ALL MINERALS 932,610 N/A 932,610 932,610
J - ALL UTILITIES 4,894,439 0.9716 5,037,504 4,894,439
L1 - COMMERCIAL PERSONAL 467,315 N/A 467,315 467,315
L2 - INDUSTRIAL PERSONAL 1,076,320 N/A 1,076,320 1,076,320
M1 - MOBILE HOMES 169,172 N/A 169,172 169,172
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 67,357,792 69,544,444 67,357,792
Less Total Deductions 24,727,764 25,540,077 24,727,764
Total Taxable Value 42,630,028 44,004,367 42,630,028

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 45,017,830 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,630,028 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 45,017,830 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,630,028 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,493,890 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 57,096,017 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 42,656,301 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 59,760,014 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,913,303 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 45,017,830 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,630,028 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 45,017,830 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,630,028 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,493,890 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 57,096,017 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 42,656,301 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 59,760,014 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,913,303 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,387,802 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 8,476,060 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,602,127 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,663,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 283,275 Loss to the increase in the Over-65/Disabled Homestead

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